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International Monetary Fund. Statistics Dept.

Abstract

1.1 In the aftermath of the 1994–95 international financial crisis, there was a recognition that the ready availability to the public of comprehensive and timely economic and financial data could facilitate the formulation and implementation of sound macroeco-nomic policies and investment decisions. These, in turn, could reduce the frequency and moderate the severity of future episodes of unusual turbulence in financial markets.

Ms. Milka Casanegra de Jantscher

Abstract

The subject of tax administration is extremely important both to those concerned with the key role increased tax yields can play in restoring macroeconomic balance and to those concerned with tax policy and its effects on the economy in general. As Tanzi (1987) has pointed out, tax administration plays a crucial role in determining the real (or effective) tax system, as opposed to the statutory tax system. Indeed, there is a growing conviction among tax policy specialists in developing countries that “policy change without administrative change is nothing” (Bird (1991, p. 39)) and that it is critical to ensure that “changes in tax policy are compatible with administrative capacity” (World Bank (1991, p. 51)). In a very real sense, “tax administration is tax policy” in developing countries (Casanegra de Jantscher (1990, p. 179)).

Aldo Schlemenson

Abstract

Achieving good tax compliance involves a variety of factors such as the tax administration’s image, its employees’ credibility, their readiness to serve, and so on, many of which have already been discussed in this volume. In this paper we emphasize two fundamental factors that affect the efficiency and effectiveness of any organization: (1) organizational structure and (2) human resources. These factors are the pillars of any organizational development strategy.

International Monetary Fund. Statistics Dept.

Abstract

10.1 Reviews of the GDDS content and implementation procedures will be conducted by the IMF at intervals determined by the Executive Board. The views of both producers and users of data will be sought. At the completion of these reviews, revisions of the GDDS framework may be adopted. Reviews of the Fund’s Data Standards’ Initiatives are available on the DSBB (www.imf.org/external/np/sta/dsbb/list.htm).

Luis Fernando

Abstract

To speak of privatizing tax administration is risky, despite the winds of reform blowing in that direction in this early part of the 1990s. At first sight, the title of this study may possibly suggest a major contradiction in terms. The administration of a country’s tax system, along with the administration of justice and national defense, are probably the most frequent examples of what ought not to be privatized. Or at least they ought not to be privatized in the sense that, being functions inherent to the state, there should be no loss or delegation of autonomy. However, this does not mean that certain administrative tasks should not be contracted out to the private sector where this can be clearly shown to improve efficiency or effectiveness. The difference is that the state loses no autonomy if certain administrative activities are delegated. A company or a person is not free to establish a tax; this must be done by law or by a government decision.

International Monetary Fund. Statistics Dept.

Abstract

2.1 The purposes of the GDDS are to: (i) encourage member countries to improve data quality; (ii) guide member countries in the provision to the public of comprehensive, timely, accessible, and reliable economic, financial, and sociodemographic statistics; and (iii) provide a framework for evaluating needs for data improvement and dissemination as well as for setting statistical priorities. The GDDS framework comprises four dimensions described in detail ahead: (1) coverage, periodicity, and timeliness of data; (2) access by the public; (3) integrity of the disseminated data; and (4) quality of the disseminated data. For each of the four dimensions, the GDDS describes good practices to serve as objectives in the development of national systems of data production and dissemination.