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Estimating the Corporate Income Tax Gap
			: The RA-GAP Methodology

Estimating the Corporate Income Tax Gap : The RA-GAP Methodology »

Volume: 18

Series: Technical Notes and Manuals

Author(s): Junji Ueda

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 12 September 2018

DOI: http://dx.doi.org/10.5089/9781484357224.001

ISBN: 9781484357224

Keywords: Tax evasion, Tax evasion, Tax compliance, Tax Gap, Corporate Income Tax, General, Business Taxes and Subsidies

The IMF Fiscal Affairs Department's Revenue Administration Gap Analysis Program (RA-GAP) aims to provide a quantitative analysis of the tax gap between potential revenues and actual collections, and this technical...

Revenue Administration
			: Implementing a High-Wealth Individual Compliance Program

Revenue Administration : Implementing a High-Wealth Individual Compliance Program »

Volume: 17

Series: Technical Notes and Manuals

Author(s): Lucilla Mc Laughlin , and John Buchanan

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 05 May 2017

DOI: http://dx.doi.org/10.5089/9781475592948.005

ISBN: 9781475592948

Keywords: Tax evasion, Tax Administration; Tax Compliance; Tax Avoidance; Tax Audit; Personal Income Tax; Compliance Risk Management; High Wealth Individual; Ultra-High Wealth Individual; HWI Compliance Program, Tax Administration, Tax Compliance, Tax Avoidance, Tax Audit; Personal Income Tax, Compliance Risk Management, High Wealth Individual, Ultra-High Wealth Individual, HWI Compliance Program

This technical note is provided as guidance to tax administrations that are considering a program to enhance the tax compliance of high wealth individuals. The note explains the rationale for a specialized complian...

Expenditure Assessment Tool

Expenditure Assessment Tool »

Volume: 17

Series: Technical Notes and Manuals

Author(s): Candice Liu , and Mercedes Garcia-Escribano

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 27 April 2017

DOI: http://dx.doi.org/10.5089/9781475592450.005

ISBN: 9781475592450

Keywords: Government expenditures, Expenditure measures, Fiscal policy, Public expenditures and health, Public expenditures and education, Social protection, Argentina, Public expenditure review, spending efficiency, benchmarking

This manual presents the Expenditure Assessment Tool (EAT), which helps assess expenditures for any specific country. EAT uses the commonly available software program Excel and has been designed by Expenditure Poli...

The Revenue Administration-Gap Analysis Program
			: An Analytical Framework for Excise Duty Gap Estimation

The Revenue Administration-Gap Analysis Program : An Analytical Framework for Excise Duty Gap Estimation »

Volume: 17

Series: Technical Notes and Manuals

Author(s): Mick Thackray

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 13 April 2017

DOI: http://dx.doi.org/10.5089/9781475584875.005

ISBN: 9781475584875

Keywords: Tax administration, Excise taxes, Tax compliance, Taxation, Tax evasion, Econometric models, Tax Administration; Tax Compliance; Excise Duties; Tax Gap; Tax Avoidance; Tax Evasion; Excise Smuggling; Cross-Border Shopping; Shadow Economy; Non-Observed Economy, Tax Administration, Tax Compliance, Excise

The IMF Fiscal Affairs Department's Revenue Administration Gap Analysis Program (RA-GAP) assists revenue administrations from IMF member countries in monitoring taxpayer compliance through tax gap analysis. The RA-...

The Revenue Administration-Gap Analysis Program
			: Model and Methodology for Value-Added Tax Gap Estimation

The Revenue Administration-Gap Analysis Program : Model and Methodology for Value-Added Tax Gap Estimation »

Volume: 17

Series: Technical Notes and Manuals

Author(s): Eric Hutton

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 07 April 2017

DOI: http://dx.doi.org/10.5089/9781475583618.005

ISBN: 9781475583618

Keywords: Tax administration, Tax compliance, Value added tax, Tax revenues, Econometric models, Tax Administration; Tax Compliance; Value-Added Tax; Tax Gap; Tax Avoidance; Tax Evasion, Tax Administration, Tax Compliance, Value-Added Tax, Tax Gap

The IMF Fiscal Affairs Department's Revenue Administration Gap Analysis Program (RA-GAP) assists revenue administrations from IMF member countries in monitoring taxpayer compliance through tax gap analysis. The RA-...

The Revenue Administration-Gap Analysis Program
			: Model and Methodology for Value-Added Tax Gap Estimation

The Revenue Administration-Gap Analysis Program : Model and Methodology for Value-Added Tax Gap Estimation »

Volume/Issue: 2017/14

Series: Technical Notes and Manuals

Author(s): Eric Hutton

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 07 April 2017

Language: Spanish

DOI: http://dx.doi.org/10.5089/9781484317839.005

ISBN: 9781484317839

Keywords: Tax administration, Tax evasion, Tax revenues, Value added tax, Econometric models, Tax compliance, Tax Administration; Tax Compliance; Value-Added Tax; Tax Gap; Tax Avoidance; Tax Evasion, Value-Added Tax, Tax Gap, Tax Avoidance

The IMF Fiscal Affairs Department's Revenue Administration Gap Analysis Program (RA-GAP) assists revenue administrations from IMF member countries in monitoring taxpayer compliance through tax gap analysis. The RA-...

The Revenue Administration-Gap Analysis Program
			: Model and Methodology for Value-Added Tax Gap Estimation

The Revenue Administration-Gap Analysis Program : Model and Methodology for Value-Added Tax Gap Estimation »

Volume/Issue: 2017/14

Series: Technical Notes and Manuals

Author(s): Eric Hutton

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 07 April 2017

Language: French

DOI: http://dx.doi.org/10.5089/9781484318577.005

ISBN: 9781484318577

Keywords: Tax compliance, Econometric models, Value added tax, Tax revenues, Tax evasion, Tax administration, Tax Administration; Tax Compliance; Value-Added Tax; Tax Gap; Tax Avoidance; Tax Evasion, Value-Added Tax, Tax Gap, Tax Avoidance

The IMF Fiscal Affairs Department's Revenue Administration Gap Analysis Program (RA-GAP) assists revenue administrations from IMF member countries in monitoring taxpayer compliance through tax gap analysis. The RA-...

Use of Technology in Tax Administrations 3
			: Implementing a Commercial-Off-The-Shelf (COTS) Tax System

Use of Technology in Tax Administrations 3 : Implementing a Commercial-Off-The-Shelf (COTS) Tax System »

Volume: 17

Series: Technical Notes and Manuals

Author(s): Margaret Cotton , and Gregory Dark

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 14 March 2017

DOI: http://dx.doi.org/10.5089/9781475583984.005

ISBN: 9781475583984

Keywords: Information technology, Tax administration, commercial-off-the-shelf implementation, project management, data conversion, business processes, General, Other, General, IT Management

This technical note is the third of three addressing information technology (IT) themes and issues relevant to tax administrations. This note focuses on implementation of a commercial-off-the-shelf (COTS) system in...

Use of Technology in Tax Administrations 1
			: Developing an Information Technology Strategic Plan (ITSP)

Use of Technology in Tax Administrations 1 : Developing an Information Technology Strategic Plan (ITSP) »

Volume: 17

Series: Technical Notes and Manuals

Author(s): Margaret Cotton , and Gregory Dark

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 14 March 2017

DOI: http://dx.doi.org/10.5089/9781475583601.005

ISBN: 9781475583601

Keywords: Tax administration, Information technology, strategic plan, organization strategy, General, Other, General, IT Management

This technical note is the first of three addressing information technology (IT) themes and issues relevant to tax administrations. This note focuses on the use of technology in tax administrations and how to devel...

Use of Technology in Tax Administrations 2
			: Core Information Technology Systems in Tax Administrations

Use of Technology in Tax Administrations 2 : Core Information Technology Systems in Tax Administrations »

Volume: 17

Series: Technical Notes and Manuals

Author(s): Margaret Cotton , and Gregory Dark

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 14 March 2017

DOI: http://dx.doi.org/10.5089/9781475581126.005

ISBN: 9781475581126

Keywords: Information technology, Tax administration, procurement, commercial-off-the-shelf acquisition, COTS, core tax system functionality, General, Other, General, IT Management

This technical note is the second of three addressing information technology (IT) themes and issues relevant to tax administrations. This note addresses how to select a suitable IT system for core tax administratio...