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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...

Ethnic Diversity, Democracy, and Corruption1

Ethnic Diversity, Democracy, and Corruption1 »

Source: Ethnic Diversity, Democracy, and Corruption

Volume/Issue: 2007/218

Series: IMF Working Papers

Author(s): Etienne Yehoue

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 September 2007

ISBN: 9781451867824

Keywords: Ethnic Fractionalization, Democracy, voters, ethnic group, voter, ethnic groups,

I study the link between ethnic diversity, democracy, and corruption. In a static model, I show that contrary to conventional wisdom, corruption might emerge as a negative externality of democracy. This occurs thro...

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...

Financial Intermediation Costs in Low-Income Countries

Financial Intermediation Costs in Low-Income Countries »

Source: Financial Intermediation Costs in Low-Income Countries : The Role of Regulatory, Institutional, and Macroeconomic Factors

Volume/Issue: 2012/140

Series: IMF Working Papers

Author(s): Tigran Poghosyan

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 May 2012

ISBN: 9781475503937

Keywords: Net Interest Margins, Low Income Countries, Emerging Economies, market concentration, banking, net interest margin, competition, bank entry

We analyze factors driving persistently higher financial intermediation costs in low-income countries (LICs) relative to emerging market (EMs) country comparators. Using the net interest margin as a proxy for finan...

Foreign Aid and Revenue

Foreign Aid and Revenue »

Source: Foreign Aid and Revenue : Still a Crowding Out Effect?

Volume/Issue: 2012/186

Series: IMF Working Papers

Author(s): Ernesto Crivelli , Sanjeev Gupta , Priscilla Muthoora , and Dora Benedek

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 July 2012

ISBN: 9781475505344

Keywords: tax revenues, tax revenue, total tax revenue

This paper reexamines the relationship between aid and domestic tax revenues using a more recent and comprehensive dataset covering 118 countries for the period 1980 - 2009. Overall, our results support earlier fin...

Mauritius
			: Selected Issues and Statistical Appendix

Mauritius : Selected Issues and Statistical Appendix »

Volume/Issue: 2002/144

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 July 2002

DOI: http://dx.doi.org/10.5089/9781451827781.002

ISBN: 9781451827781

Keywords: interest, interest rates, financial assets, balance sheet, treasury bill

This Selected Issues paper and Statistical Appendix analyzes the labor market of Mauritius. It highlights that the high level of youth unemployment in Mauritius points to deficiencies in education and training. The...

Revenue Administration
			: Autonomy in Tax Administration and the Revenue Authority Model

Revenue Administration : Autonomy in Tax Administration and the Revenue Authority Model »

Volume: 10

Series: Technical Notes and Manuals

Author(s): William Joseph Crandall

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 18 June 2010

DOI: http://dx.doi.org/10.5089/9781462353569.005

ISBN: 9781462353569

Keywords: Revenue administration, Governance, Tax administration, Revenue Authority, autonomy, public administration, civil service, budget management, ministry of finance,

This technical note focuses on the concept of autonomy and describes why it is important in public administration. There has been a tendency for governments to increase the autonomy of their departments and agencie...