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Designing Interest and Tax Penalty Regimes

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Designing Interest and Tax Penalty Regimes »

Source: Designing Interest and Tax Penalty Regimes

Volume/Issue: 2019/1

Series: Tax Law Technical Note

Author(s): Christophe Waerzeggers , and Cory Hillier

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 18 March 2019

ISBN: 9781498302012

Keywords: Tax revenue, Market interest rates, Tax assessments, Interest rates on loans, Tax evasion, administrative penalty, underpayment, tax authority, late payment, taxpayer

Designing Interest and Tax Penalty Regimes...

Designing Interest and Tax Penalty Regimes

New
Designing Interest and Tax Penalty Regimes »

Volume/Issue: 2019/1

Series: Tax Law Technical Note

Author(s): Christophe Waerzeggers , and Cory Hillier

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 18 March 2019

DOI: http://dx.doi.org/10.5089/9781498302012.008

ISBN: 9781498302012

Keywords: Tax revenue, Market interest rates, Tax assessments, Interest rates on loans, Tax evasion, administrative penalty, underpayment, tax authority, late payment, taxpayer

Designing Interest and Tax Penalty Regimes...

Greece: First Post-Program Monitoring Discussions—Press Release; Staff Report; and Statement by the Executive Director for Greece

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Greece: First Post-Program Monitoring Discussions—Press Release; Staff Report; and Statement by the Executive Director for Greece »

Source: Greece : First Post-Program Monitoring Discussions-Press Release; Staff Report; and Statement by the Executive Director for Greece

Volume/Issue: 2019/73

Series: IMF Staff Country Reports

Author(s): International Monetary Fund. European Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 12 March 2019

ISBN: 9781498302579

Keywords: Economic recovery, Fiscal policy, Credit, Unemployment, Labor market flexibility, NPE, European partner, percent of GDP, IMF, ANFA

The economic recovery in Greece is accelerating and broadening. Growth and job creation in Greece are expected to accelerate further in 2019. Public sector financing needs remain manageable under the baseline due t...

IMF Executive Board Concludes First Post-Program Monitoring Discussions with Greece

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IMF Executive Board Concludes First Post-Program Monitoring Discussions with Greece »

Source: Greece : First Post-Program Monitoring Discussions-Press Release; Staff Report; and Statement by the Executive Director for Greece

Volume/Issue: 2019/73

Series: IMF Staff Country Reports

Author(s): International Monetary Fund. European Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 12 March 2019

ISBN: 9781498302579

Keywords: Economic recovery, Fiscal policy, Credit, Unemployment, Labor market flexibility, NPE, European partner, percent of GDP, IMF, ANFA

The economic recovery in Greece is accelerating and broadening. Growth and job creation in Greece are expected to accelerate further in 2019. Public sector financing needs remain manageable under the baseline due t...

Greece
			: First Post-Program Monitoring Discussions-Press Release; Staff Report; and Statement by the Executive Director for Greece

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Greece : First Post-Program Monitoring Discussions-Press Release; Staff Report; and Statement by the Executive Director for Greece »

Volume/Issue: 2019/73

Series: IMF Staff Country Reports

Author(s): International Monetary Fund. European Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 12 March 2019

DOI: http://dx.doi.org/10.5089/9781498302579.002

ISBN: 9781498302579

Keywords: Economic recovery, Fiscal policy, Credit, Unemployment, Labor market flexibility, NPE, European partner, percent of GDP, IMF, ANFA

The economic recovery in Greece is accelerating and broadening. Growth and job creation in Greece are expected to accelerate further in 2019. Public sector financing needs remain manageable under the baseline due t...

Statement by Mr. Psalidopoulos on Greece March 6, 2019

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Statement by Mr. Psalidopoulos on Greece March 6, 2019 »

Source: Greece : First Post-Program Monitoring Discussions-Press Release; Staff Report; and Statement by the Executive Director for Greece

Volume/Issue: 2019/73

Series: IMF Staff Country Reports

Author(s): International Monetary Fund. European Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 12 March 2019

ISBN: 9781498302579

Keywords: Economic recovery, Fiscal policy, Credit, Unemployment, Labor market flexibility, NPE, European partner, percent of GDP, IMF, ANFA

The economic recovery in Greece is accelerating and broadening. Growth and job creation in Greece are expected to accelerate further in 2019. Public sector financing needs remain manageable under the baseline due t...

Corporate Taxation in the Global Economy

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Corporate Taxation in the Global Economy »

Source: Corporate Taxation in the Global Economy

Volume: 19

Series: Policy Papers

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

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 10 March 2019

ISBN: 9781498302197

Keywords: Tax competition, Tax reforms, Tax coordination, Tax systems, Tax administration, tax arrangement, BEPS, residual profit, digitalization, multi-national enterprise

The policy paper Corporate Taxation in the Global Economy stresses the need to maintain and build on the progress in international cooperation on tax matters that has been achieved in recent years, and in some resp...

IMF Executive Board Reviews Corporate Taxation in the Global Economy

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IMF Executive Board Reviews Corporate Taxation in the Global Economy »

Source: Corporate Taxation in the Global Economy

Volume: 19

Series: Policy Papers

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

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 10 March 2019

ISBN: 9781498302197

Keywords: Tax competition, Tax reforms, Tax coordination, Tax systems, Tax administration, tax arrangement, BEPS, residual profit, digitalization, multi-national enterprise

The policy paper Corporate Taxation in the Global Economy stresses the need to maintain and build on the progress in international cooperation on tax matters that has been achieved in recent years, and in some resp...

Corporate Taxation in the Global Economy

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Corporate Taxation in the Global Economy »

Volume: 19

Series: Policy Papers

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

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 10 March 2019

DOI: http://dx.doi.org/10.5089/9781498302197.007

ISBN: 9781498302197

Keywords: Tax competition, Tax reforms, Tax coordination, Tax systems, Tax administration, tax arrangement, BEPS, residual profit, digitalization, multi-national enterprise

The policy paper Corporate Taxation in the Global Economy stresses the need to maintain and build on the progress in international cooperation on tax matters that has been achieved in recent years, and in some resp...

ISORA 2016
			: Understanding Revenue Administration

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ISORA 2016 : Understanding Revenue Administration »

Volume/Issue: 2019/5

Series: Departmental Papers / Policy Papers

Author(s): William Joseph Crandall , Elizabeth Gavin , and Andrew Masters

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 08 March 2019

DOI: http://dx.doi.org/10.5089/9781484383216.087

ISBN: 9781484383216

Keywords: Revenue administration, Tax administration code and regulations, Tax revenue, Tax administration, Consumption taxes, Tax evasion, Tax legislation, higher-income;lower-income;lower-income group;on-time;fragile state

This paper presents the results of the International Survey on Revenue Administration (ISORA) deployed during 2016 and covering fiscal years 2014 and 2015. It is made possible by the participation of 135 tax admini...