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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...

Advancing Inclusive Growth in Cambodia

Advancing Inclusive Growth in Cambodia »

Source: Advancing Inclusive Growth in Cambodia

Volume/Issue: 2019/187

Series: IMF Working Papers

Author(s): Niels-Jakob Hansen , and Albe Gjonbalaj

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 06 September 2019

ISBN: 9781513510552

Keywords: National accounts, Tax revenue, Disposable income, Consumption, Employment, Inequality, Public Investment, Cambodia., WP, property taxation

We evaluate the impact of fiscal reforms on growth and inequality in Cambodia using a calibrated general equilibrium model with heterogeneous agents (Peralta-Alva et al., 2018). Over the last two decades, Cambodia'...

Albania

Albania »

Source: Albania : Technical Assistance Report-Revenue Administration: Supporting the Delivery of the Reform Agenda

Volume/Issue: 2019/94

Series: IMF Staff Country Reports

Author(s): International Monetary Fund. Fiscal Affairs Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 02 April 2019

ISBN: 9781498306287

Keywords: Tax revenue, Tax evasion, Revenue sources, Tax administration, Tax reforms, GDT, LTO, arrears, vat, taxpayer

This Technical Assistance Report discusses several tax administration issues and high-level recommendations for the reform agenda. The General Directorate of Taxes (GDT) continues to make good progress in modernizi...

Albania: First Post-Program Monitoring Discussions

Albania: First Post-Program Monitoring Discussions »

Source: Albania : 2018 First Post-Program Monitoring Discussions-Press Release and Staff Report

Volume/Issue: 2018/123

Series: IMF Staff Country Reports

Author(s): International Monetary Fund. European Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 21 May 2018

ISBN: 9781484357071

Keywords: Post-program monitoring, Fiscal consolidation, Banking supervision, Fiscal reforms, Balance sheets, Inflation targeting, Public-private sector cooperation, Economic indicators, Debt sustainability analysis, Press releases

This paper discusses First Post-Program Monitoring Discussions in 2018 with Albania. The Albanian economy has continued to strengthen, with real GDP growth at 3.8 percent (year-over-year) during 2017, reflecting st...

Albania:Second Post-Program Monitoring Discussions—Press Release and Staff Report

Albania:Second Post-Program Monitoring Discussions—Press Release and Staff Report »

Source: Albania : Second Post-Program Monitoring Discussions-Press Release; and Staff Report

Volume/Issue: 2019/207

Series: IMF Staff Country Reports

Author(s): International Monetary Fund. European Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 03 July 2019

ISBN: 9781498324069

Keywords: Real sector, External sector, Fiscal sector, Economic growth, Fiscal policy, arrears, medium-term, general government debt, PPPs, Proj

Growth was strong in 2018, backed by high electricity production. Inflation remains subdued, notwithstanding very accommodative monetary conditions. The fiscal stance in 2018 was somewhat tighter than expected, sup...

Albania: Staff Report for the 2017 Article IV Consultation

Albania: Staff Report for the 2017 Article IV Consultation »

Source: Albania : 2017 Article IV Consultation-Press Release; Staff Report; and Statement by the Executive Director for Albania

Volume/Issue: 2017/373

Series: IMF Staff Country Reports

Author(s): International Monetary Fund. European Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 13 December 2017

ISBN: 9781484332573

Keywords: Article IV consultation reports, Fiscal policy, Fiscal sustainability, Fiscal consolidation, Monetary policy, Inflation targeting, Financial stability, Balance of payments statistics, Debt sustainability analysis, Press releases

This 2017 Article IV Consultation highlights that Albania's economy continues to strengthen, benefitting from rising domestic demand, large energy-related foreign direct investment (FDI), and a recovery in key Euro...

Albania: Staff Report for the 2017 Article IV Consultation—Informational Annex

Albania: Staff Report for the 2017 Article IV Consultation—Informational Annex »

Source: Albania : 2017 Article IV Consultation-Press Release; Staff Report; and Statement by the Executive Director for Albania

Volume/Issue: 2017/373

Series: IMF Staff Country Reports

Author(s): International Monetary Fund. European Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 13 December 2017

ISBN: 9781484332573

Keywords: Article IV consultation reports, Fiscal policy, Fiscal sustainability, Fiscal consolidation, Monetary policy, Inflation targeting, Financial stability, Balance of payments statistics, Debt sustainability analysis, Press releases

This 2017 Article IV Consultation highlights that Albania's economy continues to strengthen, benefitting from rising domestic demand, large energy-related foreign direct investment (FDI), and a recovery in key Euro...

Albania: Staff Report for the 2017 Article IV Consultation—Supplementary Information

Albania: Staff Report for the 2017 Article IV Consultation—Supplementary Information »

Source: Albania : 2017 Article IV Consultation-Press Release; Staff Report; and Statement by the Executive Director for Albania

Volume/Issue: 2017/373

Series: IMF Staff Country Reports

Author(s): International Monetary Fund. European Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 13 December 2017

ISBN: 9781484332573

Keywords: Article IV consultation reports, Fiscal policy, Fiscal sustainability, Fiscal consolidation, Monetary policy, Inflation targeting, Financial stability, Balance of payments statistics, Debt sustainability analysis, Press releases

This 2017 Article IV Consultation highlights that Albania's economy continues to strengthen, benefitting from rising domestic demand, large energy-related foreign direct investment (FDI), and a recovery in key Euro...

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...

Appendix 2. Assessing Potential Revenue: Two Approaches

Appendix 2. Assessing Potential Revenue: Two Approaches »

Source: Fiscal Monitor, October 2013 : Taxing Times

Series: Fiscal Monitor

Author(s): International Monetary Fund. Fiscal Affairs Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 09 October 2013

ISBN: 9781484357583

Keywords: Tax revenue, Development, Social security, Tax collection, Income taxes, taxation, tax reform, fiscal projections, public debt, tax systems

The main text reports on two rather different ways of assessing revenue potential, giving complementary perspectives on the scope to raise more. Peer analysis Peer analysis,...