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An Algorithm to Balance Supply and Use Tables

An Algorithm to Balance Supply and Use Tables »

Source: An Algorithm to Balance Supply and Use Tables

Volume: 18

Series: Technical Notes and Manuals

Author(s): Michael Stanger

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 25 October 2018

ISBN: 9781484363966

Keywords: Supply and Use Tables, Input-Output Tables, GDP, System of National Accounts 2008 (2008 SNA)

A Supply and Use Table (SUT) serve to increase the quality of GDP and related aggregates by providing a framework to detect and resolve inconsistencies in data sources. SUTs are also a powerful analytical tool that...

Estimating the Corporate Income Tax Gap

Estimating the Corporate Income Tax Gap »

Source: Estimating the Corporate Income Tax Gap : The RA-GAP Methodology

Volume: 18

Series: Technical Notes and Manuals

Author(s): Junji Ueda

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 12 September 2018

ISBN: 9781484357224

Keywords: Tax evasion, Tax evasion, Tax compliance, Tax Gap, Corporate Income Tax, General, Business Taxes and Subsidies

The IMF Fiscal Affairs Department's Revenue Administration Gap Analysis Program (RA-GAP) aims to provide a quantitative analysis of the tax gap between potential revenues and actual collections, and this technical...

Expenditure Assessment Tool1

Expenditure Assessment Tool1 »

Source: Expenditure Assessment Tool

Volume: 17

Series: Technical Notes and Manuals

Author(s): Candice Liu , and Mercedes Garcia-Escribano

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 27 April 2017

ISBN: 9781475592450

Keywords: Government expenditures, Expenditure measures, Fiscal policy, Public expenditures and health, Public expenditures and education, Social protection, Argentina, Public expenditure review, spending efficiency, benchmarking

This manual presents the Expenditure Assessment Tool (EAT), which helps assess expenditures for any specific country. EAT uses the commonly available software program Excel and has been designed by Expenditure Poli...

Gestión del riesgo operacional y planificación de la continuidad de las operaciones para tesorerías estatales modernas

Gestión del riesgo operacional y planificación de la continuidad de las operaciones para tesorerías estatales modernas »

Source: Gestión del riesgo operacional y planificación de la continuidad de las operaciones para tesorerías estatales modernas

Volume: 2011

Series: Technical Notes and Manuals

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 02 March 2012

Language: Spanish

ISBN: 9781475504378

Las Notas Técnicas y Manuales son preparados por los departamentos del FMI con el fin de difundir sus recomendaciones de asistencia técnica entre una audiencia más amplia. Estos estudios presentan recomendaciones y...

Prevención y gestión de los atrasos en el pago de los gastos públicos

Prevención y gestión de los atrasos en el pago de los gastos públicos »

Volume: 14

Series: Technical Notes and Manuals

Author(s): Suzanne Flynn , and Mario Pessoa

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 September 2014

Language: Spanish

DOI: http://dx.doi.org/10.5089/9781498318372.005

ISBN: 9781498318372

Keywords: atrasos, controles de compromisos, gasto púbico, finanzas públicas, gestión financiera pública, tesoro

La acumulación de atrasos en el pago de los gastos públicos es uno de los problemas más comunes de la gestión financiera pública (GFP). En esta nota técnica se definen los atrasos del gasto y los diferentes tipos d...

Prevention and Management of Government Arrears

Prevention and Management of Government Arrears »

Volume: 14

Series: Technical Notes and Manuals

Author(s): Suzanne Flynn , and Mario Pessoa

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 31 October 2014

Language: French

DOI: http://dx.doi.org/10.5089/9781498395465.005

ISBN: 9781498395465

Keywords: arrears, commitment controls, government expenditure, public finance, public financial management, treasury

The accumulation of government expenditure arrears is one of the most common problems in public financial management. This technical note defines expenditure arrears and the different types of arrears that arise. T...

Revenue Administration
			: Autonomy in Tax Administration and the Revenue Authority Model

Revenue Administration : Autonomy in Tax Administration and the Revenue Authority Model »

Volume: 10

Series: Technical Notes and Manuals

Author(s): William Joseph Crandall

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 18 June 2010

DOI: http://dx.doi.org/10.5089/9781462353569.005

ISBN: 9781462353569

Keywords: Revenue administration, Governance, Tax administration, Revenue Authority, autonomy, public administration, civil service, budget management, ministry of finance,

This technical note focuses on the concept of autonomy and describes why it is important in public administration. There has been a tendency for governments to increase the autonomy of their departments and agencie...

Implementing Accrual Accounting in the Public Sector

Implementing Accrual Accounting in the Public Sector »

Source: Implementing Accrual Accounting in the Public Sector

Volume: 2016

Series: Technical Notes and Manuals

Author(s): Suzanne Flynn , Delphine Moretti , and Joe Cavanagh

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 September 2016

ISBN: 9781513589466

Keywords: government accounting, accrual accounting, cash accounting, GFSM, government financial reporting, IPSAS, accounting standards

This technical note and manual (TNM) explains what accrual accounting means for the public sector and discusses current trends in moving from cash to accrual accounting. It outlines factors governments should cons...

La Cuenta Única de Tesorería

La Cuenta Única de Tesorería »

Source: La Cuenta Única de Tesorería : Una herramienta esencial para la gestión de tesorería del gobierno

Volume: 11

Series: Technical Notes and Manuals

Author(s): Israel Fainboim Yaker , and Sailendra Pattanayak

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 29 March 2012

Language: Spanish

ISBN: 9781475504453

En este número de la serie de Notas Técnicas y Manuales se abordan los siguientes temas: 1. Se examinan los problemas que se derivan de la aplicación de mecanismos bancarios fragmentados para las operaciones del go...

A New Tool for Distributional Incidence Analysis

A New Tool for Distributional Incidence Analysis »

Source: A New Tool for Distributional Incidence Analysis : An Application to Fuel Subsidy Reform

Volume: 16

Series: Technical Notes and Manuals

Author(s): Stefania Fabrizio , Alexei Goumilevski , and Kangni Kpodar

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 27 October 2016

ISBN: 9781475546743

Keywords: Fuel subsidies; welfare impact; incidence analysis; income distribution; input-output analysis, General, Input-Output Analysis, General

Increased focus on income inequality and distributional issues has made incidence analysis a crucial input into policy decisions. This note presents the theoretical framework used to conduct incidence analysis of f...