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Ukraine
			: Technical Assistance Report-A Follow-Up on Distributed Profit Tax, BEPS Implementation, Voluntary Disclosure Program, and Indirect Methods for Determining Taxable Income

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Ukraine : Technical Assistance Report-A Follow-Up on Distributed Profit Tax, BEPS Implementation, Voluntary Disclosure Program, and Indirect Methods for Determining Taxable Income »

Volume/Issue: 2020/302

Series: IMF Staff Country Reports

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

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 23 November 2020

DOI: http://dx.doi.org/10.5089/9781513561400.002

ISBN: 9781513561400

Keywords: Personal income, Controlled foreign corporation rules, Legal support in revenue administration, Double taxation, Income and capital gains taxes, ISCR, CR, taxable income, tax authority, PEM resident

Tax policy in Ukraine is engaged in two fronts at once. On one front, very significant work has been done over the years on the gradual improvement and updating of the tax system; on the other, it questions essenti...

Ukraine

New
Ukraine »

Source: Ukraine : Technical Assistance Report-A Follow-Up on Distributed Profit Tax, BEPS Implementation, Voluntary Disclosure Program, and Indirect Methods for Determining Taxable Income

Volume/Issue: 2020/302

Series: IMF Staff Country Reports

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

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 23 November 2020

ISBN: 9781513561400

Keywords: Personal income, Controlled foreign corporation rules, Legal support in revenue administration, Double taxation, Income and capital gains taxes, ISCR, CR, taxable income, tax authority, PEM resident

Tax policy in Ukraine is engaged in two fronts at once. On one front, very significant work has been done over the years on the gradual improvement and updating of the tax system; on the other, it questions essenti...

Chile

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Chile »

Source: Chile : Technical Assistance Report-Assessment of Tax Expenditures and Corrective Taxes

Volume/Issue: 2020/305

Series: IMF Staff Country Reports

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

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 19 November 2020

ISBN: 9781513561684

Keywords: Income, Personal income, Corporate income tax, Personal income tax, Value-added tax, ISCR, CR, excise tax, capital gain, taxable income

In response to a request from Mr. Ignacio Briones Rojas, Minister of Finance of Chile, a remote mission was conducted by a joint team of staff from the International Monetary Fund (IMF) and the secretariat of the O...

Chile
			: Technical Assistance Report-Assessment of Tax Expenditures and Corrective Taxes

New
Chile : Technical Assistance Report-Assessment of Tax Expenditures and Corrective Taxes »

Volume/Issue: 2020/305

Series: IMF Staff Country Reports

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

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 19 November 2020

DOI: http://dx.doi.org/10.5089/9781513561684.002

ISBN: 9781513561684

Keywords: Income, Personal income, Corporate income tax, Personal income tax, Value-added tax, ISCR, CR, excise tax, capital gain, taxable income

In response to a request from Mr. Ignacio Briones Rojas, Minister of Finance of Chile, a remote mission was conducted by a joint team of staff from the International Monetary Fund (IMF) and the secretariat of the O...

Norway
			: Financial Sector Assessment Program-Technical Note-Risk Analysis and Stress Testing

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Norway : Financial Sector Assessment Program-Technical Note-Risk Analysis and Stress Testing »

Volume/Issue: 192020/295

Series: IMF Staff Country Reports

Author(s): International Monetary Fund. Monetary and Capital Markets Department

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 10 November 2020

DOI: http://dx.doi.org/10.5089/9781513560755.002

ISBN: 9781513560755

Keywords: Stress testing, Carbon tax, Capital adequacy requirements, Mortgages, Loans, ISCR, CR, mortgage company, cash flow, carbon price

Much of the work of the FSAP was conducted prior to the COVID-19 outbreak. The risk and vulnerability analysis integrates the original work with a quantification of the impact of the COVID-19 crisis on bank solvenc...

Norway

New
Norway »

Source: Norway : Financial Sector Assessment Program-Technical Note-Risk Analysis and Stress Testing

Volume/Issue: 192020/295

Series: IMF Staff Country Reports

Author(s): International Monetary Fund. Monetary and Capital Markets Department

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 10 November 2020

ISBN: 9781513560755

Keywords: Stress testing, Carbon tax, Capital adequacy requirements, Mortgages, Loans, ISCR, CR, mortgage company, cash flow, carbon price

Much of the work of the FSAP was conducted prior to the COVID-19 outbreak. The risk and vulnerability analysis integrates the original work with a quantification of the impact of the COVID-19 crisis on bank solvenc...

Government Finance Statistics Manual 2014

Government Finance Statistics Manual 2014 »

Series: Manuals & Guides

Author(s): Sage De Clerck , and Tobias Wickens

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 02 October 2020

Language: Arabic

DOI: http://dx.doi.org/10.5089/9781484383551.069

ISBN: 9781484383551

Keywords: Securities, Government finance statistics, Tax allowances, Social security contributions, Public sector, M&G, E2E2E4, asset, nonfinancial asset, transaction

The 2007-09 international financial crisis underscored the importance of reliable and timely statistics on the general government and public sectors. Government finance statistics are a basis for fiscal analysis an...

Financial Frictions and Firm Informality: A General Equilibrium Perspective1

Financial Frictions and Firm Informality: A General Equilibrium Perspective1 »

Source: Financial Frictions and Firm Informality: A General Equilibrium Perspective

Volume/Issue: 2020/211

Series: IMF Working Papers

Author(s): Luis Franjo , Nathalie Pouokam , and Francesco Turino

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 25 September 2020

ISBN: 9781513557809

Keywords: Self-employment, Tax evasion, Financial frictions, Credit, Informal economy, WP, informal firm, firms informality, survival firm, ghost firm

In this paper we build a model of occupational choice with informal production and progressive income taxation. We calibrate the model to the Brazilian economy to evaluate the impact of removing financial frictions...

Financial Frictions and Firm Informality: A General Equilibrium Perspective

Financial Frictions and Firm Informality: A General Equilibrium Perspective »

Volume/Issue: 2020/211

Series: IMF Working Papers

Author(s): Luis Franjo , Nathalie Pouokam , and Francesco Turino

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 25 September 2020

DOI: http://dx.doi.org/10.5089/9781513557809.002

ISBN: 9781513557809

Keywords: Self-employment, Tax evasion, Financial frictions, Credit, Informal economy, WP, informal firm, firms informality, survival firm, ghost firm

In this paper we build a model of occupational choice with informal production and progressive income taxation. We calibrate the model to the Brazilian economy to evaluate the impact of removing financial frictions...

Government Finance Statistics Manual 2014

Government Finance Statistics Manual 2014 »

Series: Manuals & Guides

Author(s): Sage De Clerck , and Tobias Wickens

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 21 August 2020

Language: Russian

DOI: http://dx.doi.org/10.5089/9781484383612.069

ISBN: 9781484383612

Keywords: Financial assets, Balance sheets, Capital, Financial instruments, Social security, assets, taxes, debt, liabilities, goods

The 2007-09 international financial crisis underscored the importance of reliable and timely statistics on the general government and public sectors. Government finance statistics are a basis for fiscal analysis an...