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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...

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...

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...

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

Designing Labor Market Institutions in Emerging and Developing Economies: Evidence and IMF Advice....

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

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

DOI: http://dx.doi.org/10.5089/9781498313261.006

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

Designing Labor Market Institutions in Emerging and Developing Economies: Evidence and IMF Advice....

IMF Executive Board Supports New Strategy for Engagement on Social Spending

IMF Executive Board Supports New Strategy for Engagement on Social Spending »

Source: A Strategy for IMF Engagement on Social Spending

Volume: 19

Series: Policy Papers

Author(s): International Monetary Fund. Fiscal Affairs Dept.;International Monetary Fund. Strategy, Policy, & Review Department

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 14 June 2019

ISBN: 9781498318884

Keywords: Equity and social spending, Sustainable Development Goals (SDG), Social safety nets, Poverty, Age-related spending, Fiscal policy, Social welfare programs, social spend, conditionality, social safety net

Interest in social spending issues has intensified over the last decade. This reflects concerns about rising inequality and the need to support vulnerable groups, especially in the aftermath of the global financial...

A Strategy for IMF Engagement on Social Spending

A Strategy for IMF Engagement on Social Spending »

Volume: 19

Series: Policy Papers

Author(s): International Monetary Fund. Fiscal Affairs Dept.;International Monetary Fund. Strategy, Policy, & Review Department

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 14 June 2019

DOI: http://dx.doi.org/10.5089/9781498318884.007

ISBN: 9781498318884

Keywords: Equity and social spending, Sustainable Development Goals (SDG), Social safety nets, Poverty, Age-related spending, Fiscal policy, Social welfare programs, social spend, conditionality, social safety net

Interest in social spending issues has intensified over the last decade. This reflects concerns about rising inequality and the need to support vulnerable groups, especially in the aftermath of the global financial...

Collecting Taxes During an Economic Crisis
			: Challenges and Policy Options

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

DOI: http://dx.doi.org/10.5089/9781462339440.004

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...

Accounting Challenges for Semi-Autonomous Revenue Agencies in Developing Countries

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

DOI: http://dx.doi.org/10.5089/9781451869767.001

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...