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Regulatory and Tax Treatment of Loan Loss Provisions1/

Regulatory and Tax Treatment of Loan Loss Provisions1/ »

Source: Regulatory and Tax Treatment of Loan Loss Provisions

Volume/Issue: 1996/6

Series: IMF Policy Discussion Papers

Author(s): Claudia Dziobek

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 June 1996

ISBN: 9781451972009

Keywords: tax authorities, tax treatment, tax deductible, fiscal authorities, tax deductions

Provisioning for loan losses is a method for recognizing the reduction in the value of a hank's loan portfolio. Provisions are an essential element of prudential risk management and capital adequacy measurement and...

Italy

Italy »

Source: Italy : Technical Assistance Report--The Delega Fiscale and the Strategic Orientation of Tax Reform

Volume/Issue: 2012/280

Series: IMF Staff Country Reports

Author(s): International Monetary Fund. Fiscal Affairs Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 October 2012

ISBN: 9781475511192

Keywords: tax expenditures, tax system, property tax, tax reform, tax authorities

The contents of this report constitute technical advice provided by the staff of the International Monetary Fund (IMF) to the authorities of Italy (the 'TA recipient') in response to their request for technical ass...

Kyrgyz Republic

Kyrgyz Republic »

Source: Kyrgyz Republic : Selected Issues

Volume/Issue: 2013/176

Series: IMF Staff Country Reports

Author(s): International Monetary Fund. Middle East and Central Asia Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 25 June 2013

ISBN: 9781484322796

Keywords: tax incentives, tax revenue, tax system, tax authorities

The government of the Kyrgyz Republic is determined to consolidate its finances over the coming years. This note describes the main elements of the tax regime in the Kyrgyz Republic, looks into tax incentives, and...

Kyrgyz Republic: Selected Issues

Kyrgyz Republic: Selected Issues »

Source: Kyrgyz Republic : Selected Issues

Volume/Issue: 2013/176

Series: IMF Staff Country Reports

Author(s): International Monetary Fund. Middle East and Central Asia Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 25 June 2013

ISBN: 9781484322796

Keywords: tax incentives, tax revenue, tax system, tax authorities

The government of the Kyrgyz Republic is determined to consolidate its finances over the coming years. This note describes the main elements of the tax regime in the Kyrgyz Republic, looks into tax incentives, and...

Kyrgyz Republic: Selected Issues

Kyrgyz Republic: Selected Issues »

Source: Kyrgyz Republic : Selected Issues

Volume/Issue: 2013/176

Series: IMF Staff Country Reports

Author(s): International Monetary Fund. Middle East and Central Asia Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 25 June 2013

ISBN: 9781484322796

Keywords: tax incentives, tax revenue, tax system, tax authorities

The government of the Kyrgyz Republic is determined to consolidate its finances over the coming years. This note describes the main elements of the tax regime in the Kyrgyz Republic, looks into tax incentives, and...

Kyrgyz Republic: Selected Issues

Kyrgyz Republic: Selected Issues »

Source: Kyrgyz Republic : Selected Issues

Volume/Issue: 2013/176

Series: IMF Staff Country Reports

Author(s): International Monetary Fund. Middle East and Central Asia Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 25 June 2013

ISBN: 9781484322796

Keywords: tax incentives, tax revenue, tax system, tax authorities

The government of the Kyrgyz Republic is determined to consolidate its finances over the coming years. This note describes the main elements of the tax regime in the Kyrgyz Republic, looks into tax incentives, and...

Kyrgyz Republic: Selected Issues

Kyrgyz Republic: Selected Issues »

Source: Kyrgyz Republic : Selected Issues

Volume/Issue: 2013/176

Series: IMF Staff Country Reports

Author(s): International Monetary Fund. Middle East and Central Asia Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 25 June 2013

ISBN: 9781484322796

Keywords: tax incentives, tax revenue, tax system, tax authorities

The government of the Kyrgyz Republic is determined to consolidate its finances over the coming years. This note describes the main elements of the tax regime in the Kyrgyz Republic, looks into tax incentives, and...

Italy - Background Economic Developments and Issues: Supplementary Information Appendices

Italy - Background Economic Developments and Issues: Supplementary Information Appendices »

Source: Italy - Background Economic Developments and Issues : Supplementary Information Appendices

Volume/Issue: 1995/37

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 10 May 1995

ISBN: 9781451819779

Keywords: tax system, tax administration, taxation, tax reform, tax authority

This paper reviews the flaws of the Italian tax system during the 1990s and the rationale for reform. The paper highlights that a fundamental reform of the tax system took place in 1971-73, and introduced three mai...

Italy - Background Economic Developments and Issues: Supplementary Information Appendices

Italy - Background Economic Developments and Issues: Supplementary Information Appendices »

Source: Italy - Background Economic Developments and Issues : Supplementary Information Appendices

Volume/Issue: 1995/37

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 10 May 1995

ISBN: 9781451819779

Keywords: tax system, tax administration, taxation, tax reform, tax authority

This paper reviews the flaws of the Italian tax system during the 1990s and the rationale for reform. The paper highlights that a fundamental reform of the tax system took place in 1971-73, and introduced three mai...

Italy - Background Economic Developments and Issues: Supplementary Information Appendices

Italy - Background Economic Developments and Issues: Supplementary Information Appendices »

Source: Italy - Background Economic Developments and Issues : Supplementary Information Appendices

Volume/Issue: 1995/37

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 10 May 1995

ISBN: 9781451819779

Keywords: tax system, tax administration, taxation, tax reform, tax authority

This paper reviews the flaws of the Italian tax system during the 1990s and the rationale for reform. The paper highlights that a fundamental reform of the tax system took place in 1971-73, and introduced three mai...