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Managing Income Tax Compliance through Self-Assessment

Managing Income Tax Compliance through Self-Assessment »

Volume/Issue: 2014/41

Series: IMF Working Papers

Author(s): Andrew Okello

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 11 March 2014

DOI: http://dx.doi.org/10.5089/9781475515237.001

ISBN: 9781475515237

Keywords: self-assessment, tax return, tax officials, tax administrations, General, Personal Income and Other Nonbusiness Taxes and Subsidies, Business Taxes and Subsidies,

Modern tax administrations seek to optimize tax collections while minimizing administration costs and taxpayer compliance costs. Experience shows that voluntary compliance is best achieved through a system of self-...

Managing Income Tax Compliance through Self-Assessment

Managing Income Tax Compliance through Self-Assessment »

Source: Managing Income Tax Compliance through Self-Assessment

Volume/Issue: 2014/41

Series: IMF Working Papers

Author(s): Andrew Okello

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 11 March 2014

ISBN: 9781475515237

Keywords: self-assessment, tax return, tax officials, tax administrations, General, Personal Income and Other Nonbusiness Taxes and Subsidies, Business Taxes and Subsidies,

Modern tax administrations seek to optimize tax collections while minimizing administration costs and taxpayer compliance costs. Experience shows that voluntary compliance is best achieved through a system of self-...

Revenue Administration Reforms in anglophone Africa Since the Early 1990's

Revenue Administration Reforms in anglophone Africa Since the Early 1990's »

Volume/Issue: 2011/162

Series: IMF Working Papers

Author(s): David Kloeden

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 July 2011

DOI: http://dx.doi.org/10.5089/9781455296736.001

ISBN: 9781455296736

Keywords: Revenue authority, VAT, self-assessment, integrated tax administration, Anglophone Africa, tax reform, large taxpayer office, tax administrations, large taxpayers, taxpayer services

Despite positive but mixed progress over two decades, most lower income African countries need to enhance their low tax-to-GDP ratios by mobilizing domestic resources to complement debt relief, donor aid and to ach...

Revenue Administration Reforms in anglophone Africa Since the Early 1990's

Revenue Administration Reforms in anglophone Africa Since the Early 1990's »

Source: Revenue Administration Reforms in anglophone Africa Since the Early 1990's

Volume/Issue: 2011/162

Series: IMF Working Papers

Author(s): David Kloeden

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 July 2011

ISBN: 9781455296736

Keywords: Revenue authority, VAT, self-assessment, integrated tax administration, Anglophone Africa, tax reform, large taxpayer office, tax administrations, large taxpayers, taxpayer services

Despite positive but mixed progress over two decades, most lower income African countries need to enhance their low tax-to-GDP ratios by mobilizing domestic resources to complement debt relief, donor aid and to ach...

Revenue Authorities
			: Issues and Problems in Evaluating their Success

Revenue Authorities : Issues and Problems in Evaluating their Success »

Volume/Issue: 2006/240

Series: IMF Working Papers

Author(s): Maureen Kidd , and William Joseph Crandall

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 October 2006

DOI: http://dx.doi.org/10.5089/9781451865004.001

ISBN: 9781451865004

Keywords: Revenue authority, tax compliance autonomy, accountability, tax, customs, tax revenues, revenue collection, taxation, tax administrations, Subsidies

Revenue authorities (RAs) have been adopted by some countries as an alternative delivery model for improved revenue administration. They are sometimes seen as a possible solution to problems such as low rates of ta...

Revenue Authorities

Revenue Authorities »

Source: Revenue Authorities : Issues and Problems in Evaluating their Success

Volume/Issue: 2006/240

Series: IMF Working Papers

Author(s): Maureen Kidd , and William Joseph Crandall

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 October 2006

ISBN: 9781451865004

Keywords: Revenue authority, tax compliance autonomy, accountability, tax, customs, tax revenues, revenue collection, taxation, tax administrations, Subsidies

Revenue authorities (RAs) have been adopted by some countries as an alternative delivery model for improved revenue administration. They are sometimes seen as a possible solution to problems such as low rates of ta...

Equivalence of the Production and Consumption Methods of Calcuting the Value-Added Tax Base

Equivalence of the Production and Consumption Methods of Calcuting the Value-Added Tax Base »

Source: Equivalence of the Production and Consumption Methods of Calcuting the Value-Added Tax Base : Application in Zambia

Volume/Issue: 1996/67

Series: IMF Working Papers

Author(s): Anthony Pellechio , and Catharine Hill

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 July 1996

ISBN: 9781451961584

Keywords: vat, sales tax, vat revenue, revenue collection, sales tax revenue

Two methods of calculating the value-added tax (VAT) base, using production and consumption data, respectively, have been applied in different countries to estimate VAT revenue. It is not apparent that these method...

Equivalence of the Production and Consumption Methods of Calcuting the Value-Added Tax Base
			: Application in Zambia

Equivalence of the Production and Consumption Methods of Calcuting the Value-Added Tax Base : Application in Zambia »

Volume/Issue: 1996/67

Series: IMF Working Papers

Author(s): Anthony Pellechio , and Catharine Hill

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 July 1996

DOI: http://dx.doi.org/10.5089/9781451961584.001

ISBN: 9781451961584

Keywords: vat, sales tax, vat revenue, revenue collection, sales tax revenue

Two methods of calculating the value-added tax (VAT) base, using production and consumption data, respectively, have been applied in different countries to estimate VAT revenue. It is not apparent that these method...