Browse

You are looking at 1 - 10 of 20 items :

  • Western Hemisphere x
  • International Relations - Trade and Tariffs x
  • Industries - Service x
  • Asia and the Pacific x
  • Technical Notes and Manuals x
Clear All
Automatic Fuel Pricing Mechanisms with Price Smoothing

Automatic Fuel Pricing Mechanisms with Price Smoothing »

Source: Automatic Fuel Pricing Mechanisms with Price Smoothing : Design, Implementation, and Fiscal Implications

Volume: 12

Series: Technical Notes and Manuals

Author(s): David Coady , Javier Arze del Granado , Luc Eyraud , and Anita Tuladhar

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 24 January 2013

ISBN: 9781475566949

Keywords: Petroleum products, price smoothing, fuel taxes, price, prices, retail, pricing, volatility

Many developing and emerging countries do not fully pass-through increases in international fuel prices to domestic retail prices, with adverse consequences for fuel tax revenues and tax volatility. The adoption of...

Fiscal Analysis of Resource Industries

Fiscal Analysis of Resource Industries »

Source: Fiscal Analysis of Resource Industries : (FARI Methodology)

Volume: 2016

Series: Technical Notes and Manuals

Author(s): Oana Luca , and Diego Mesa Puyo

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 24 February 2016

ISBN: 9781513575117

Keywords: Mining taxation, petroleum taxation, fiscal regime design, tax, instruments, revenue, valuation, cash flows, General, Business Taxes and Subsidies

This manual introduces key concepts and methodology used by the Fiscal Affairs Department (FAD) in its fiscal analysis of resource industries (FARI) framework. Proper evaluation of fiscal regimes for extractive ind...

Government Cash Management

Government Cash Management »

Source: Government Cash Management : Its Interaction with Other Financial Policies

Volume: 2010

Series: Technical Notes and Manuals

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 09 August 2010

ISBN: 9781462318254

Keywords: government cash management, cash management, debt management, financial policies, central bank, debt, cash flow

This technical note describes the interaction of government cash management with other financial policies. The note offers guidance on policy, institutional, and practical issues for governments looking to develop...

Health Care Spending Issues in Advanced Economies

Health Care Spending Issues in Advanced Economies »

Source: Health Care Spending Issues in Advanced Economies

Volume: 2010

Series: Technical Notes and Manuals

Author(s): Eva Jenkner , and Adam Leive

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 20 September 2010

ISBN: 9781462369713

Keywords: health care spending, health reforms, cost containment, advanced economies, health care, health spending, health insurance, cost sharing, fee-for-service

This technical note analyzes the health care spending issues in advanced economies. Both public and total health spending have increased substantially in advanced countries. Total health spending increased by more...

Automatic Fuel Pricing Mechanisms with Price Smoothing
			: Design, Implementation, and Fiscal Implications

Automatic Fuel Pricing Mechanisms with Price Smoothing : Design, Implementation, and Fiscal Implications »

Volume: 12

Series: Technical Notes and Manuals

Author(s): David Coady , Javier Arze del Granado , Luc Eyraud , and Anita Tuladhar

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 24 January 2013

DOI: http://dx.doi.org/10.5089/9781475566949.005

ISBN: 9781475566949

Keywords: Petroleum products, price smoothing, fuel taxes, price, prices, retail, pricing, volatility

Many developing and emerging countries do not fully pass-through increases in international fuel prices to domestic retail prices, with adverse consequences for fuel tax revenues and tax volatility. The adoption of...

Government Cash Management
			: Its Interaction with Other Financial Policies

Government Cash Management : Its Interaction with Other Financial Policies »

Volume: 10

Series: Technical Notes and Manuals

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 09 August 2010

DOI: http://dx.doi.org/10.5089/9781462318254.005

ISBN: 9781462318254

Keywords: government cash management, cash management, debt management, financial policies, central bank, debt, cash flow

This technical note describes the interaction of government cash management with other financial policies. The note offers guidance on policy, institutional, and practical issues for governments looking to develop...

Health Care Spending Issues in Advanced Economies

Health Care Spending Issues in Advanced Economies »

Volume: 10

Series: Technical Notes and Manuals

Author(s): Eva Jenkner , and Adam Leive

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 20 September 2010

DOI: http://dx.doi.org/10.5089/9781462369713.005

ISBN: 9781462369713

Keywords: health care spending, health reforms, cost containment, advanced economies, health care, health spending, health insurance, cost sharing, fee-for-service

This technical note analyzes the health care spending issues in advanced economies. Both public and total health spending have increased substantially in advanced countries. Total health spending increased by more...

Operational Risk Management and Business Continuity Planning for Modern State Treasuries

Operational Risk Management and Business Continuity Planning for Modern State Treasuries »

Volume: 11

Series: Technical Notes and Manuals

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 09 November 2011

DOI: http://dx.doi.org/10.5089/9781475504705.005

ISBN: 9781475504705

Keywords: business continuity, disaster recovery, business continuity and disaster recovery plan, operational risk, operational risk management, treasury operations, business, information, commercial banks

This technical note and manual addresses the following main issues: 1. What is operational risk management and how this should be applied to treasury operations. 2. What is business continuity and disaster reco...

Revenue Administration
			: Developing a Taxpayer Compliance Program

Revenue Administration : Developing a Taxpayer Compliance Program »

Volume: 10

Series: Technical Notes and Manuals

Author(s): Barrie Russell

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 24 November 2010

DOI: http://dx.doi.org/10.5089/9781462314218.005

ISBN: 9781462314218

Keywords: Risk management, Taxpayer segmentation, compliance program, taxpayers, tax system, taxpayer compliance, compliance strategies, Compliance Model, Effectiveness Measures, Risk Prioritization

This technical note describes the importance of a taxpayer compliance program. Improving tax compliance requires long-term reform efforts, beginning with strengthening the organization and management of the revenue...

Revenue Administration
			: Taxpayer Audit--Use of Indirect Methods

Revenue Administration : Taxpayer Audit--Use of Indirect Methods »

Volume/Issue: 2010/05

Series: Technical Notes and Manuals

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 14 April 2010

DOI: http://dx.doi.org/10.5089/9781455238101.005

ISBN: 9781455238101

Keywords: taxpayer audit, tax audit methods, indirect methods, indirect audit methods, taxpayers, financial affairs, auditors, taxable income, tax liabilities

This technical note examines the use of indirect methods in a taxpayer audit. Indirect methods involve the determination of tax liabilities through an analysis of a taxpayer's financial affairs utilizing informatio...