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Fiscal Transparency and Economic Outcomes

Fiscal Transparency and Economic Outcomes »

Source: Fiscal Transparency and Economic Outcomes

Volume/Issue: 2005/225

Series: IMF Working Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 December 2005

ISBN: 9781451862447

Keywords: Fiscal Discipline, Institutions, contingent liabilities, budget execution, fiscal risk, Financial Markets and the Macroeconomy, and Finance, Taxation, Financial Markets and the Macroeconomy, Financial Markets and Institutions,

This paper develops indices of fiscal transparency for a broad range of countries based on the IMF's Code of Good Practices on Fiscal Transparency, using data derived from published fiscal transparency modules of t...

Fiscal Transparency and Economic Outcomes

Fiscal Transparency and Economic Outcomes »

Volume/Issue: 2005/225

Series: IMF Working Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 December 2005

DOI: http://dx.doi.org/10.5089/9781451862447.001

ISBN: 9781451862447

Keywords: Fiscal Discipline, Institutions, contingent liabilities, budget execution, fiscal risk, Financial Markets and the Macroeconomy, and Finance, Taxation, Financial Markets and the Macroeconomy, Financial Markets and Institutions,

This paper develops indices of fiscal transparency for a broad range of countries based on the IMF's Code of Good Practices on Fiscal Transparency, using data derived from published fiscal transparency modules of t...

6 A Survey of Advice and Experience

6 A Survey of Advice and Experience »

Source: The Modern VAT

Series: Books

Author(s): Liam Ebrill , Michael Keen , and Victoria Perry

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 05 November 2001

ISBN: 9781589060265

Keywords: vat, tax administration, sales tax, taxation, tax system

Many important issues arise in designing and implementing a value added tax. While the headline rate of the tax naturally attracts most attention in public discussions, issues concerning the base and adminis...

14 Audit

14 Audit »

Source: The Modern VAT

Series: Books

Author(s): Liam Ebrill , Michael Keen , and Victoria Perry

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 05 November 2001

ISBN: 9781589060265

Keywords: vat, tax administration, sales tax, taxation, tax system

Audit is often the weakest component of VAT administration. As noted in Chapter 6, among the surveyed countries, audit performance is reported to be a particularly weak aspect of tax administration, irrespec...

2 Basic Design Issues

2 Basic Design Issues »

Source: The Modern VAT

Series: Books

Author(s): Liam Ebrill , Michael Keen , and Victoria Perry

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 05 November 2001

ISBN: 9781589060265

Keywords: vat, tax administration, sales tax, taxation, tax system

The diversity of VATs observed around the world reflects the wide range of choices that must be made in designing and implementing a VAT. Some of these choices are more controversial than others. This chapte...

5 Collection Costs and the Complexity of VAT

5 Collection Costs and the Complexity of VAT »

Source: The Modern VAT

Series: Books

Author(s): Liam Ebrill , Michael Keen , and Victoria Perry

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 05 November 2001

ISBN: 9781589060265

Keywords: vat, tax administration, sales tax, taxation, tax system

One charge commonly leveled at the VAT is that it is an intrinsically complex tax, cumbersome to both authorities and the taxpayer and, consequently, ill-suited to developing countries in which familiarity w...

8 Exemptions

8 Exemptions »

Source: The Modern VAT

Series: Books

Author(s): Liam Ebrill , Michael Keen , and Victoria Perry

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 05 November 2001

ISBN: 9781589060265

Keywords: vat, tax administration, sales tax, taxation, tax system

An exemption occurs when output is untaxed but input tax is not recoverable. 76 It is thus an aberration in terms of the basic logic of VAT. But exemptions are of great practical...

17 Interjurisdictional Issues

17 Interjurisdictional Issues »

Source: The Modern VAT

Series: Books

Author(s): Liam Ebrill , Michael Keen , and Victoria Perry

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 05 November 2001

ISBN: 9781589060265

Keywords: vat, tax administration, sales tax, taxation, tax system

Some of the deepest design issues for the VAT in the coming years are likely to be those arising from intensifying international economic integration and continued pressures to decentralize tax powers. These...

3 Is the VAT a Particularly Effective and Efficient Tax?

3 Is the VAT a Particularly Effective and Efficient Tax? »

Source: The Modern VAT

Series: Books

Author(s): Liam Ebrill , Michael Keen , and Victoria Perry

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 05 November 2001

ISBN: 9781589060265

Keywords: vat, tax administration, sales tax, taxation, tax system

Despite the evident importance of the spread of the VAT, there have been almost no systematic attempts to progress beyond anecdote in evaluating its performance. Is there any evidence that adoption of the VA...

The Modern VAT

The Modern VAT »

Series: Books

Author(s): Liam Ebrill , Michael Keen , and Victoria Perry

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 05 November 2001

DOI: http://dx.doi.org/10.5089/9781589060265.071

ISBN: 9781589060265

Keywords: vat, tax administration, sales tax, taxation, tax system

Value-added tax, or VAT, first introduced less than 50 years ago, is now a pivotal component of tax systems around the world. The rapid and seemingly irresistible rise of the VAT is probably the most important tax...