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Tax Amnesties
			: Theory, Trends, and Some Alternatives

Tax Amnesties : Theory, Trends, and Some Alternatives »

Series: IMF Special Issues

Author(s): Eric Le Borgne , and Katherine Baer

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 29 July 2008

DOI: http://dx.doi.org/10.5089/9781589067363.058

ISBN: 9781589067363

Keywords: tax administration, tax amnesty, tax amnesties, tax evasion, tax compliance

Tax amnesties remain as popular as ever as a tool for raising revenue and increasing tax compliance. International experience, however, shows that the costs of tax amnesty programs often exceed the programs' benefi...

Republic of Estonia

Republic of Estonia »

Source: Republic of Estonia : Technical Assistance Report-Revenue Administration Gap Analysis Program-The Value-Added Tax Gap

Volume/Issue: 2014/133

Series: IMF Staff Country Reports

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

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 23 May 2014

ISBN: 9781498370110

Keywords: vat compliance, vat receipts, input tax credits, tax compliance

This Technical Assistance Report discusses results of applying the Revenue Administration Gap Analysis Program Value-added Tax (VAT) gap estimation methodology to Estonia for 2007-2012. It highlights that between 2...

An Economic Analysis of Tax Amnesties

An Economic Analysis of Tax Amnesties »

Source: An Economic Analysis of Tax Amnesties

Volume/Issue: 1989/42

Series: IMF Working Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 11 May 1989

ISBN: 9781451975475

Keywords: tax evasion, tax compliance, tax enforcement, tax amnesties, tax collection

Tax amnesties have frequently been justified as politically popular ways to generate increases in government revenue. This paper examines the circumstances under which amnesties are likely to have a beneficial impa...

South Africa

South Africa »

Source: South Africa : Technical Assistance Report-Revenue Administration Gap Analysis Program-The Value-Added Tax Gap

Volume/Issue: 2015/180

Series: IMF Staff Country Reports

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

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 10 July 2015

ISBN: 9781513581897

Keywords: revenues, tax, compliance gap, revenue, capital formation

This Technical Assistance Report discusses the results of applying the value-added tax (VAT) gap estimation methodology of the Revenue Administration Gap Analysis Program (RA-GAP) to South Africa for the period 200...

Uganda

Uganda »

Source: Uganda : Selected Issues and Statistical Appendix

Volume/Issue: 1998/61

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 05 September 1998

ISBN: 9781451838626

Keywords: vat, checking, tax administration, internal revenue, vat compliance

This Selected Issues paper and Statistical Appendix describes how to improve value-added tax (VAT) compliance in Uganda. The paper highlights that although the VAT in Uganda has a single positive rate and broad cov...

Uganda: Selected Issues and Statistical Appendix

Uganda: Selected Issues and Statistical Appendix »

Source: Uganda : Selected Issues and Statistical Appendix

Volume/Issue: 1998/61

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 05 September 1998

ISBN: 9781451838626

Keywords: vat, checking, tax administration, internal revenue, vat compliance

This Selected Issues paper and Statistical Appendix describes how to improve value-added tax (VAT) compliance in Uganda. The paper highlights that although the VAT in Uganda has a single positive rate and broad cov...

Uganda: Selected Issues and Statistical Appendix

Uganda: Selected Issues and Statistical Appendix »

Source: Uganda : Selected Issues and Statistical Appendix

Volume/Issue: 1998/61

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 05 September 1998

ISBN: 9781451838626

Keywords: vat, checking, tax administration, internal revenue, vat compliance

This Selected Issues paper and Statistical Appendix describes how to improve value-added tax (VAT) compliance in Uganda. The paper highlights that although the VAT in Uganda has a single positive rate and broad cov...

Uganda: Selected Issues and Statistical Appendix

Uganda: Selected Issues and Statistical Appendix »

Source: Uganda : Selected Issues and Statistical Appendix

Volume/Issue: 1998/61

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 05 September 1998

ISBN: 9781451838626

Keywords: vat, checking, tax administration, internal revenue, vat compliance

This Selected Issues paper and Statistical Appendix describes how to improve value-added tax (VAT) compliance in Uganda. The paper highlights that although the VAT in Uganda has a single positive rate and broad cov...

Uganda: Selected Issues and Statistical Appendix

Uganda: Selected Issues and Statistical Appendix »

Source: Uganda : Selected Issues and Statistical Appendix

Volume/Issue: 1998/61

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 05 September 1998

ISBN: 9781451838626

Keywords: vat, checking, tax administration, internal revenue, vat compliance

This Selected Issues paper and Statistical Appendix describes how to improve value-added tax (VAT) compliance in Uganda. The paper highlights that although the VAT in Uganda has a single positive rate and broad cov...

Assessing the Variability of Tax Elasticities in Lithuania

Assessing the Variability of Tax Elasticities in Lithuania »

Source: Assessing the Variability of Tax Elasticities in Lithuania

Volume/Issue: 2011/270

Series: IMF Working Papers

Author(s): Tigran Poghosyan

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 November 2011

ISBN: 9781463925222

Keywords: tax revenues, tax compliance, tax system, Multiple or Simultaneous Equation Models: Time-Series Models,

This paper quantifies the variability of tax elasticities in Lithuania using two alternative methods: rolling regressions and pooled mean group estimator. The analysis is motivated by the systematic variation of ta...