Browse

You are looking at 11 - 20 of 46 items :

Clear All
Improving Tax Administration in Developing Countries

Improving Tax Administration in Developing Countries »

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 September 1992

DOI: http://dx.doi.org/10.5089/9781557753175.071

ISBN: 9781557753175

Keywords: tax administration, tax system, tax reform, vat, tax returns

Taxation, like politics, is the art of the possible--yet most public finance texts ignore the critical role played by tax administration in restoring macroeconomic balance and promoting equity and efficiency. This...

Front Matter

Front Matter »

Source: Improving Tax Administration in Developing Countries

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 September 1992

ISBN: 9781557753175

Keywords: tax administration, tax system, tax reform, vat, tax returns

Taxation, like politics, is the art of the possible--yet most public finance texts ignore the critical role played by tax administration in restoring macroeconomic balance and promoting equity and efficiency. This...

8 Improving Tax Compliance

8 Improving Tax Compliance »

Source: Improving Tax Administration in Developing Countries

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 September 1992

ISBN: 9781557753175

Keywords: tax administration, tax system, tax reform, vat, tax returns

This paper comments on the experiences of several countries with regard to tax compliance and suggests certain general guidelines for improving it, particularly in countries where t...

4 Improving the Administration of the Colombian Income Tax, 1986-88

4 Improving the Administration of the Colombian Income Tax, 1986-88 »

Source: Improving Tax Administration in Developing Countries

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 September 1992

ISBN: 9781557753175

Keywords: tax administration, tax system, tax reform, vat, tax returns

Over the past thirty years, the Colombian income tax has undergone more or less constant change as the result of efforts by some to reform it and efforts of others to reverse that p...

6 Information Technology: Strategy of the Spanish Tax Administration

6 Information Technology: Strategy of the Spanish Tax Administration »

Source: Improving Tax Administration in Developing Countries

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 September 1992

ISBN: 9781557753175

Keywords: tax administration, tax system, tax reform, vat, tax returns

This paper analyzes the role that information technologies play in the Spanish tax administration and the role that we expect them to play in the future. In the paper we...

4. Integración comercial en América Latina y el Caribe: Entusiasmo, esperanza y realidad

4. Integración comercial en América Latina y el Caribe: Entusiasmo, esperanza y realidad »

Source: Perspectivas económicas regionales, octubre de 2015: Departamento del Hemisferio Occidental : Ajustando bajo presión

Series: Regional Economic Outlook

Author(s): International Monetary Fund. Western Hemisphere Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 07 October 2015

Language: Spanish

ISBN: 9781513540610

Keywords: intereses, comercio, intercambio, tasa de interés, desarrollo financiero

La región de América Latina y el Caribe (ALC) está menos abierta al comercio exterior que la mayoría de las otras regiones de mercados emergentes. En este capítulo se observa que en la mayoría d...

3. La caída de los precios de las materias primas: Consecuencias para las cuentas fiscales y externas de América Latina

3. La caída de los precios de las materias primas: Consecuencias para las cuentas fiscales y externas de América Latina »

Source: Perspectivas económicas, abril de 2015: Las Américas, : El Norte se recupera, el Sur aún espera

Series: Regional Economic Outlook

Author(s): International Monetary Fund. Western Hemisphere Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 06 May 2015

Language: Spanish

ISBN: 9781484318768

Keywords: América Latina; exportadores de materias primas; economías que dependen del turismo; América Central y la República Dominicana; economía finacieramente integradas

El impacto de la fuerte caída de los precios de las materias primas en las principales economías de América Latina tendrá importantes consecuencias para su posición...

4. La reciente debilidad de la inversión en América Latina: ¿Estamos frente a un enigma?

4. La reciente debilidad de la inversión en América Latina: ¿Estamos frente a un enigma? »

Source: Perspectivas económicas, abril de 2015: Las Américas, : El Norte se recupera, el Sur aún espera

Series: Regional Economic Outlook

Author(s): International Monetary Fund. Western Hemisphere Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 06 May 2015

Language: Spanish

ISBN: 9781484318768

Keywords: América Latina; exportadores de materias primas; economías que dependen del turismo; América Central y la República Dominicana; economía finacieramente integradas

Tras haber alcanzado un nivel máximo alrededor de 2010–11, la inversión real se ha desacelerado en América Latina y el Caribe (ALC), en línea con lo acontecido en ot...

A New Action-based Dataset of Fiscal Consolidation in Latin America and the Caribbean1

A New Action-based Dataset of Fiscal Consolidation in Latin America and the Caribbean1 »

Source: A New Action-based Dataset of Fiscal Consolidation in Latin America and the Caribbean

Volume/Issue: 2018/94

Series: IMF Working Papers

Author(s): Antonio David , and Daniel Leigh

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 26 April 2018

ISBN: 9781484353059

Keywords: Mexico, Paraguay, Peru, Taxation, Uruguay, Western Hemisphere, Argentina, Fiscal policy, Guatemala, Jamaica

This paper presents a new database of fiscal consolidations for 14 Latin American and Caribbean economies during 1989-2016. We focus on discretionary changes in taxes and government spending primarily motivated by...

10 Organizational Structure and Human Resources in Tax Administration

10 Organizational Structure and Human Resources in Tax Administration »

Source: Improving Tax Administration in Developing Countries

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 September 1992

ISBN: 9781557753175

Keywords: tax administration, tax system, tax reform, vat, tax returns

Achieving good tax compliance involves a variety of factors such as the tax administration’s image, its employees’ credibility, their readiness to serve, and so on, many of which ha...