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You are looking at 1 - 10 of 44 items for :

  • Revenue performance assessment x
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Cover IMF Staff Country Reports
Albania: Technical Assistance Report-Medium-Term Revenue Strategy: Revenue Administration Reform Options
International Monetary Fund. Fiscal Affairs Dept.

Albania is formulating a Medium-Term Revenue Strategy (MTRS) with IMF support. The decision to commit to the development of an MTRS was taken against the background of revenue persistently falling short of budget projections, revenue continuing to lag behind regional peers in tax to Gross Domestic Product (GDP) ratios and the Government’s assessment that an increase of revenue of 2.2 – 3.0 percent of GDP will be required to finance its additional spending needs over the next five years.

Keywords:
supply chain; reform program; increase tax certainty; tax non-compliance; GDT staff; Medium term revenue strategy
Cover IMF Staff Country Reports
Belgium: Technical Assistance Report-Revenue Administration Gap Analysis Program–The Value Added Tax
International Monetary Fund. Fiscal Affairs Dept.

This report presents the results of applying the RA-GAP VAT gap estimation methodology to Belgium for the period 2011-2021. The Revenue Administration Gap Analysis Program (RAGAP) methodology employs a top-down approach for estimating the potential Value-Added Tax (VAT) base, using statistical data on value-added generated in each sector. There are two main components to this methodology for estimating the VAT gap: 1) estimate the potential VAT collections for a given period; and 2) determine the accrued VAT collections for that period. The difference between the two values is the VAT gap.

Keywords:
VAT collection; VAT revenue; administration Gap analysis Program-The value; VAT gap; performance problem; Tax gap; Value-added tax; Tax efficiency; Europe
Cover Departmental Papers
ISORA 2016: Understanding Revenue Administration
William Joseph Crandall, Elizabeth Gavin, and Mr. Andrew R Masters
This paper presents the results of the International Survey on Revenue Administration (ISORA) deployed during 2016 and covering fiscal years 2014 and 2015. It is made possible by the participation of 135 tax administrations from around the world that provided data.
Keywords:
DPPP; DP; tax administration; income tax; time series; collection ratio; human resources; value-added tax; higher-income jurisdiction; ISORA participant; full-time equivalent; Tax administration core functions; International Survey on Revenue Administration (ISORA); Personal income; Administration in revenue administration; Middle East and Central Asia; Asia and Pacific; Sub-Saharan Africa; Europe; Western Hemisphere
Cover Departmental Papers
Understanding Revenue Administration: An Initial Data Analysis Using the Revenue Administration Fiscal Information Tool
Mrs. Andrea Lemgruber, Mr. Andrew R Masters, and Mr. Duncan Cleary
During the past few years, the Fiscal Affairs Department (FAD) has developed the Revenue Administration Fiscal Information Tool (RA-FIT), a tax and customs data gathering initiative. This paper, the first of its kind internationally given the number of countries covered, analyzes the results of the first round of RA-FIT data for 85 countries. It begins the process of making summarized cross-country information available to revenue administrations, in particular in developing economies, to help them improve their performance. Topics covered include performance measurement, institutional arrangements, and core operations of tax and customs administration. RA-FIT is in its second round of data gathering, now via an online portal; these data will be analyzed and in future made available to participating countries and technical assistance partners/donors through an online dissemination platform.
Keywords:
DPPP; DP; administration; tax; country; government; Customs; customs administration; tax administration; revenue administration; Ra-FIT database; autonomy attribute; Tax administration core functions; Revenue Administration Fiscal Information Tool (RA-FIT); Customs administration core functions; Institutional arrangements for revenue administration; Africa; Europe; Caribbean; Asia and Pacific; Middle East
Cover IMF Staff Country Reports
Front Matter
International Monetary Fund. African Dept.

IMF Country Report No. 21/127

Keywords:
vaccination campaign; vaccine rollout; reform agenda; WAEMU deficit anchor; PCI pillar; COVID-19; Medium term revenue strategy
Cover IMF Staff Country Reports
Front Matter
International Monetary Fund. Fiscal Affairs Dept.
Keywords:
assessment team; country assessment; REPORT-PERFORMANCE assessment report; director general of State Tax Service; assessment baseline of Tax administration performance; Tax Administration Diagnostic and Assessment Tool (TADAT)
Cover IMF Staff Country Reports
Front Matter
International Monetary Fund. Fiscal Affairs Dept.
Keywords:
VAT revenue; VAT payment; IMF to IMF executive directors; Value-added tax; Medium term revenue strategy; Tax incentives; Central and Eastern Europe
Cover IMF Staff Country Reports
Republic of Poland: Selected Issues
International Monetary Fund. European Dept.
This Selected Issues paper on the Republic of Poland constructs a financial conditions index for Poland to explore the link between financial conditions and real economic activity. Measures to contain the fiscal deficit in the aftermath of the global financial crisis led to a reduction in the headline deficit from 7.9 percent of GDP in 2010 to 3.9 percent in 2012. The authorities plan to implement a permanent fiscal rule. This would complement existing public debt limits, which have proven useful but insufficient in the past. Regarding mechanism design, the authorities have expressed their preference for a simple expenditure rule, on grounds of transparency, predictability, and ease of implementation across budgetary units.
Keywords:
ISCR; CR; financial conditions index; output gap; GDP growth; correlation expenditure Policy Gap-output gap; GG expenditure; constructed FCI; FCI weight; forecasting property; Tax gap; Medium taxpayer office; Vector autoregression; Fiscal consolidation; Global; Europe