Browse

You are looking at 1 - 10 of 37 items :

  • South Africa x
  • Taxation - General x
Clear All
Accounting Challenges for Semi-Autonomous Revenue Agencies in Developing Countries

Accounting Challenges for Semi-Autonomous Revenue Agencies in Developing Countries »

Source: Accounting Challenges for Semi-Autonomous Revenue Agencies in Developing Countries

Volume/Issue: 2008/116

Series: IMF Working Papers

Author(s): Seth Terkper

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 May 2008

ISBN: 9781451869767

Keywords: accrual accounting, tax offices, tax agencies, cash accounting

The paper discusses the improvements which a semi-autonomous revenue agency (SARA) must make to its records to meet fiscal and financial accounting obligations. SARAs are legal entities, such as a service or a depa...

The African Continental Free Trade Area: Potential Economic Impact and Challenges

The African Continental Free Trade Area: Potential Economic Impact and Challenges »

Source: The African Continental Free Trade Area: Potential Economic Impact and Challenges

Volume/Issue: 2020/4

Series: Staff Discussion Notes

Author(s): Lisandro Abrego , Mario de Zamaroczy , Tunc Gursoy , Garth Nicholls , Hector Perez-Saiz , and Jose-Nicolas Rosas

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 13 May 2020

ISBN: 9781513542379

Keywords: General equilibrium models, Trade barriers, Structural adjustment, Welfare, Forecasting models, Trade negotiations, Economic integration, Open economies, International trade agreements, Trade finance

Political momentum towards Africa-wide free trade has been intensifying. In March 2018, over 40 countries signed the African Continental Free Trade Area (AfCFTA) agreement. Once fully implemented, the AfCFTA is exp...

Anchor Me: The Benefits and Challenges of Fiscal Responsibility

Anchor Me: The Benefits and Challenges of Fiscal Responsibility »

Source: Anchor Me: The Benefits and Challenges of Fiscal Responsibility

Volume/Issue: 2019/70

Series: IMF Working Papers

Author(s): Serhan Cevik

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 25 March 2019

ISBN: 9781498302937

Keywords: Economic stabilization, Fiscal policy, National budgets, Budgetary policy, Fiscal stimulus, procyclicality, structural budget balances, fiscal rules, output gap, countercyclical

This paper discusses the benefits and challenges of implementing a rule-based fiscal responsibility framework, using the Philippines as a case study. It estimates structural measures of the fiscal stance over the p...

Back to the Future: Fiscal Rules for Regaining Sustainability

Back to the Future: Fiscal Rules for Regaining Sustainability »

Source: Back to the Future: Fiscal Rules for Regaining Sustainability

Volume/Issue: 2019/242

Series: IMF Working Papers

Author(s): Serhan Cevik

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 07 November 2019

ISBN: 9781513519128

Keywords: Economic stabilization, Fiscal policy, Fiscal indicators, Economic policy, Economic growth, sustainability, procyclicality, debt, fiscal rules, WP

This paper assesses the cyclicality and sustainability of fiscal policy in Belize and applies a stochastic simulation model to determine the optimal set of fiscal rules. The empirical analysis shows that fiscal pol...

Collecting Taxes During an Economic Crisis

Collecting Taxes During an Economic Crisis »

Source: Collecting Taxes During an Economic Crisis : Challenges and Policy Options

Volume/Issue: 2009/17

Series: IMF Staff Position Notes

Author(s): John Brondolo

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 14 July 2009

ISBN: 9781462339440

Keywords: Financial crisis, Corporate sector, Collection of taxes, Fiscal policy, Tax collection, Tax administration, Tax revenues, Value added tax, taxpayers, tax agencies

The global financial and economic crisis presents major challenges for tax agencies. With the economic downturn, tax agencies are encountering emerging compliance problems and greater demands for taxpayer support i...

Création d'une unité de politique fiscale

Création d'une unité de politique fiscale »

Source: Création d'une unité de politique fiscale

Volume: 17

Series: IMF How To Notes

Author(s): Martin Grote

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 23 October 2019

Language: French

ISBN: 9781498321242

Keywords: Fiscal policy, Tax policy, Tax reforms, Revenue administration, Tax revenue, Création d’une unité de politique fiscale, UPF, analyse d'impact économique, développer l'économie, analyse d'impact

Création d'une unité de politique fiscale...

Debt, Investment, and Growth in Developing Countries with Segmented Labor Markets†

Debt, Investment, and Growth in Developing Countries with Segmented Labor Markets† »

Source: Debt, Investment, and Growth in Developing Countries with Segmented Labor Markets

Volume/Issue: 2020/102

Series: IMF Working Papers

Author(s): Edward Buffie , Luis-Felipe Zanna , Christopher Adam , Lacina Balma , Dawit Tessema , and Kangni Kpodar

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 19 June 2020

ISBN: 9781513545639

Keywords: Cost of living, Real sector, National income, Price indexes, Supply and demand, Public Investment, Growth, Debt, Fiscal Policy, Human Capital

We introduce a new suite of macroeconomic models that extend and complement the Debt, Investment, and Growth (DIG) model widely used at the IMF since 2012. The new DIG-Labor models feature segmented labor markets,...

Designing Interest and Tax Penalty Regimes

Designing Interest and Tax Penalty Regimes »

Source: Designing Interest and Tax Penalty Regimes

Volume/Issue: 2019/1

Series: Tax Law Technical Note

Author(s): Christophe Waerzeggers , and Cory Hillier

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 18 March 2019

ISBN: 9781498302012

Keywords: Tax revenue, Market interest rates, Tax assessments, Interest rates on loans, Tax evasion, administrative penalty, underpayment, tax authority, late payment, taxpayer

Designing Interest and Tax Penalty Regimes...

Designing Labor Market Institutions in Emerging and Developing Economies

Designing Labor Market Institutions in Emerging and Developing Economies »

Source: Designing Labor Market Institutions in Emerging and Developing Economies : Evidence and Policy Options

Volume/Issue: 2019/4

Series: Staff Discussion Notes

Author(s): Romain Duval , and Prakash Loungani

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 21 May 2019

ISBN: 9781498313261

Keywords: Labor market institutions, Labor markets, Labor market policy, Market economies, Labor taxes, Employment Protection, Unemployment Benefits, Social Assistance, Cash Transfers, Minimum Wage

This paper discusses theoretical aspects and evidences related to designing labor market institutions in emerging market and developing economies. This note reviews the state of theory and evidence on the design of...

How to Establish a Tax Policy Unit

How to Establish a Tax Policy Unit »

Volume: 17

Series: IMF How To Notes

Author(s): Martin Grote

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 19 October 2017

DOI: http://dx.doi.org/10.5089/9781484323816.061

ISBN: 9781484323816

Keywords: Fiscal policy, Tax policy, Tax reforms, Revenue administration, Tax revenue, How to Establish a Tax Policy Unit, TPU, economic impact analysis, develop economy, impact analysis

This paper explores that in developing economies, sufficient tax revenue is necessary to finance spending on health care, education, and infrastructure-all of which are prerequisites for economic growth and develop...