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Création d'une unité de politique fiscale

Création d'une unité de politique fiscale »

Source: Création d'une unité de politique fiscale

Volume: 17

Series: IMF How To Notes

Author(s): Martin Grote

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 23 October 2019

Language: French

ISBN: 9781498321242

Keywords: Fiscal policy, Tax policy, Tax reforms, Revenue administration, Tax revenue, Création d’une unité de politique fiscale, UPF, analyse d'impact économique, développer l'économie, analyse d'impact

Création d'une unité de politique fiscale...

How to Adjust to a Large Fall in Commodity Prices

How to Adjust to a Large Fall in Commodity Prices »

Volume: 16

Series: Fiscal Affairs Department How-To Notes

Author(s): Paulo Medas , Veronique Salins , and Jeff Danforth

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 27 September 2016

DOI: http://dx.doi.org/10.5089/9781475536065.061

ISBN: 9781475536065

Keywords: Asia and Pacific, Canada, Chile, Commodity prices, Malaysia, Natural resources, Nigeria, Sub-Saharan Africa, Western Hemisphere, Commodity boom

Resource-rich countries have to manage highly volatile commodity revenues. In periods of revenue booms there is a tendency for large spending scale-ups. When facing large and persistent reductions in commodity pric...

How to Assess Fiscal Implications of Demographic Shifts
			: A Granular Approach

How to Assess Fiscal Implications of Demographic Shifts : A Granular Approach »

Volume: 16

Series: Fiscal Affairs Department How-To Notes

Author(s): David Amaglobeli , and Wei Shi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 27 September 2016

DOI: http://dx.doi.org/10.5089/9781475536072.061

ISBN: 9781475536072

Keywords: Government spending, Health care spending, Population growth, Demographic transition, Age-related spending, Revenues, Pensions, Poland, Korea, Republic of, Asia and Pacific

Over the next few decades, the world will experience significant demographic shifts, with material fiscal implications. In many advanced and emerging market economies, aging populations will lead to higher spending...

How to Check Integrity of Fiscal Data

How to Check Integrity of Fiscal Data »

Volume: 16

Series: Fiscal Affairs Department How-To Notes

Author(s): Pokar Khemani , and Benoit Wiest

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 04 November 2016

DOI: http://dx.doi.org/10.5089/9781475546736.061

ISBN: 9781475546736

Keywords: Sub-Saharan Africa, Nicaragua, Malawi, Fiscal transparency, Public financial management, Western Hemisphere, Fiscal reporting, international standards, government financial statistics, data

The accuracy and reliability of government accounts and fiscal data is an issue in a number of countries, with significant and persistent discrepancies that can indicate underlying weaknesses in the country's publi...

How to Design and Enforce Tobacco Excises?

How to Design and Enforce Tobacco Excises? »

Volume: 16

Series: Fiscal Affairs Department How-To Notes

Author(s): Patrick Petit , and Janos Nagy

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 04 November 2016

DOI: http://dx.doi.org/10.5089/9781475546651.061

ISBN: 9781475546651

Keywords: Fraud, Health, Western Hemisphere, Ad valorem taxes, Excise taxes, Canada, Tax administration, tobacco, revenue, revenue raising

Taxing tobacco can help raise much needed revenue and save lives, but it needs to be done well. This 'How-to' note provides guidance on the basics of tobacco taxation. How high should tobacco taxes be? Should we u...

How to Design Tax Policy in Fragile States

How to Design Tax Policy in Fragile States »

Volume: 19

Series: IMF How To Notes

Author(s): Mario Mansour , and Jean-Luc Schneider

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 20 September 2019

DOI: http://dx.doi.org/10.5089/9781513508153.061

ISBN: 9781513508153

Keywords: Tax policy, Revenue mobilization, Efficiency of public spending, Equity and social spending, Tax revenue, Tax evasion, Tax reforms, Tax systems, Equity and social spending, FADHTN

The purpose of this note is to provide a framework for improving tax policy design in fragile and conflict-affected states, which face political and institutional constraints. This note begins with an overview of e...

How to Establish a Tax Policy Unit

How to Establish a Tax Policy Unit »

Volume: 17

Series: IMF How To Notes

Author(s): Martin Grote

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 19 October 2017

DOI: http://dx.doi.org/10.5089/9781484323816.061

ISBN: 9781484323816

Keywords: How to Establish a Tax Policy Unit

How to Establish a Tax Policy Unit...

How to Improve the Financial Oversight of Public Corporations

How to Improve the Financial Oversight of Public Corporations »

Volume: 16

Series: Fiscal Affairs Department How-To Notes

Author(s): Richard Allen , and Miguel Alves

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 23 November 2016

DOI: http://dx.doi.org/10.5089/9781475551983.061

ISBN: 9781475551983

Keywords: Capitalization, Public corporations, Europe, Asia and Pacific, Australia, South Africa, Sub-Saharan Africa, Sweden, state-owned enterprises, risk

Many studies have highlighted how failures of public corporations (otherwise known as state-owned enterprises) can result in huge economic and fiscal costs. To contain the risks associated with these costs, an effe...

How to Organize Central Securities Depositories in Developing Markets
			: Key Considerations

How to Organize Central Securities Depositories in Developing Markets : Key Considerations »

Volume: 19

Series: IMF How To Notes

Author(s): Froukelien Wendt , Peter Katz , and Alice Zanza

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 04 February 2019

DOI: http://dx.doi.org/10.5089/9781484397312.061

ISBN: 9781484397312

Keywords: Securities markets, Securities regulations, Depositories, Developing countries, Monetary policy

The key objective of this note is to support authorities in their decision making about the optimal organization of central securities depositories (CSDs) in their country. For the purpose of this note, a CSD is de...

How to Strengthen the Management of Government Guarantees

How to Strengthen the Management of Government Guarantees »

Volume/Issue: 2017/1

Series: IMF How To Notes

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

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 19 October 2017

DOI: http://dx.doi.org/10.5089/9781484316436.061

ISBN: 9781484316436

Keywords: Financial statements, Public debt management, Risk management, Financial intermediation, Debt management, government guarantee, risk-based, guarantee, expected loss, beneficiary

This note highlights commonly observed weaknesses in the management of government guarantees, good practices, and measures governments could take to strengthen: (i) the evaluation of guarantee proposals; (ii) the q...