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Fiscal Monitor, April 2019

Curbing Corruption

The April 2019 edition of Fiscal Monitor is focused on two broad themes: fiscal policy in a fast-changing global economy and curbing corruption.

À la Recherche de l’équilibre

À la Recherche de l’équilibre »

Source: Finance & Development, December 2018

Volume/Issue: 55/4

Series: Finance & Development

Author(s): International Monetary Fund. Communications Department

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 27 December 2018

Language: French

ISBN: 9781484386293

Keywords: Finance and Development, social protection, develop economy, advanced economy, protection system, IMF

Finance and Development...

Accounting Challenges for Semi-Autonomous Revenue Agencies in Developing Countries

Accounting Challenges for Semi-Autonomous Revenue Agencies in Developing Countries »

Source: Accounting Challenges for Semi-Autonomous Revenue Agencies in Developing Countries

Volume/Issue: 2008/116

Series: IMF Working Papers

Author(s): Seth Terkper

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 May 2008

ISBN: 9781451869767

Keywords: accrual accounting, tax offices, tax agencies, cash accounting

The paper discusses the improvements which a semi-autonomous revenue agency (SARA) must make to its records to meet fiscal and financial accounting obligations. SARAs are legal entities, such as a service or a depa...

Albania

Albania »

Source: Albania : Statistical Appendix

Volume/Issue: 2000/87

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 27 July 2000

ISBN: 9781451800692

Keywords: debt, business tax, tax revenue, property tax, taxes

In this study, the following statistical data are presented in detail: GDP by sector of origin, construction of cost index, consumer price subsidies, agricultural production, production and yields of selected fruit...

Albania

Albania »

Source: Albania : Technical Assistance Report-Revenue Administration: Supporting the Delivery of the Reform Agenda

Volume/Issue: 2019/94

Series: IMF Staff Country Reports

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

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 02 April 2019

ISBN: 9781498306287

Keywords: Tax revenue, Tax evasion, Revenue sources, Tax administration, Tax reforms, GDT, LTO, arrears, vat, taxpayer

The General Directorate of Taxes (GDT) continues to make good progress in modernizing its administration of the taxation system. With strong support from the Minister of Finance and Economy, a dedicated management...

Albania:Second Post-Program Monitoring Discussions—Press Release and Staff Report

New
Albania:Second Post-Program Monitoring Discussions—Press Release and Staff Report »

Source: Albania : Second Post-Program Monitoring Discussions-Press Release; and Staff Report

Volume/Issue: 2019/207

Series: IMF Staff Country Reports

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

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 03 July 2019

ISBN: 9781498324069

Keywords: Real sector, External sector, Fiscal sector, Economic growth, Fiscal policy, arrears, medium-term, general government debt, PPPs, Proj

Growth was strong in 2018, backed by high electricity production. Inflation remains subdued, notwithstanding very accommodative monetary conditions. The fiscal stance in 2018 was somewhat tighter than expected, sup...

Allowances for Corporate Equity in Practice

Allowances for Corporate Equity in Practice »

Source: Allowances for Corporate Equity in Practice

Volume/Issue: 2006/259

Series: IMF Working Papers

Author(s): Alexander Klemm

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 November 2006

ISBN: 9781451865196

Keywords: allowance for corporate equity, tax reform, corporate income tax, tax system, tax rates, effective tax rates, Business Taxes and Subsidies including sales and value-added (VAT), Multiple or Simultaneous Equation Models: Models with Panel Data, Ace,

This paper provides an overview of full and partial allowance for corporate equity (ACE) tax systems in practice. In the recent past, ACE systems have been used in Austria, Croatia, and Italy. Brazil still applies...

The Anatomy of the VAT

The Anatomy of the VAT »

Source: The Anatomy of the VAT

Volume/Issue: 2013/111

Series: IMF Working Papers

Author(s): Michael Keen

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 16 May 2013

ISBN: 9781484330586

Keywords: tax gaps, vat revenue, consumption tax, tax administration, tax journal, national tax journal, Business Taxes and Subsidies,

This paper sets out some tools for understanding the performance of the value added tax (VAT). Applying a decomposition of VAT revenues (as a share of GDP) to the universe of VATs over the last twenty years, it eme...

Anchor Me: The Benefits and Challenges of Fiscal Responsibility

Anchor Me: The Benefits and Challenges of Fiscal Responsibility »

Source: Anchor Me: The Benefits and Challenges of Fiscal Responsibility

Volume/Issue: 2019/70

Series: IMF Working Papers

Author(s): Serhan Cevik

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 25 March 2019

ISBN: 9781498302937

Keywords: Economic stabilization, Fiscal policy, National budgets, Budgetary policy, Fiscal stimulus, procyclicality, structural budget balances, fiscal rules, output gap, countercyclical

This paper discusses the benefits and challenges of implementing a rule-based fiscal responsibility framework, using the Philippines as a case study. It estimates structural measures of the fiscal stance over the p...

Annual Meetings 2005 preview Oil, global imbalances likely to take center stage

Annual Meetings 2005 preview Oil, global imbalances likely to take center stage »

Source: IMF Survey : Volume 34, Issue 17

Volume/Issue: 34/17

Series: IMF Survey

Author(s): International Monetary Fund. External Relations Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 21 September 2005

ISBN: 9781451938883

Keywords: tax treaties, international monetary fund, tax policy, economic outlook

The Web edition of the IMF Survey is updated several times a week, and contains a wealth of articles about topical policy and economic issues in the news. Access the latest IMF research, read interviews, and listen...

APPENDIX 2. Case Studies: Characteristics of Tax Amnesty Programs

APPENDIX 2. Case Studies: Characteristics of Tax Amnesty Programs »

Source: Tax Amnesties : Theory, Trends, and Some Alternatives

Series: IMF Special Issues

Author(s): Eric Le Borgne , and Katherine Baer

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 29 July 2008

ISBN: 9781589067363

Keywords: tax administration, tax amnesty, tax amnesties, tax evasion, tax compliance

Kentucky Michigan Ireland...