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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...

Tax Administration in Small Economies

Tax Administration in Small Economies »

Volume: 10

Series: Technical Notes and Manuals

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 10 May 2010

DOI: http://dx.doi.org/10.5089/9781455273416.005

ISBN: 9781455273416

Keywords: tax administration, organization structure, small and micro economies, organizational models, tax administrations, taxpayers, taxes, fiscal affairs

This technical note analyzes tax administration in small economies. Choosing the right organization structure is a key component of any program of tax administration reform and modernization. It creates a solid pla...

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...

Petroleum Product Subsidies
			: Costly, Inequitable, and On the Rise

Petroleum Product Subsidies : Costly, Inequitable, and On the Rise »

Volume/Issue: 2010/05

Series: IMF Staff Position Notes

Author(s): John Piotrowski , David Coady , Justin Tyson , Rolando Ossowski , Robert Gillingham , and Shamsuddin Tareq

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 25 February 2010

DOI: http://dx.doi.org/10.5089/9781455239108.004

ISBN: 9781455239108

Keywords: Commodity price fluctuations, Oil exporting countries, Oil product prices, Oil subsidies, Price stabilization, Fiscal reforms, Governance, Taxes, Subsidies, Petroleum products

Petroleum product subsidies have again started to increase with the rebound in international prices. This note reviews recent developments in subsidy levels and argues that reforming the policy framework for settin...

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...

Tax Amnesties
			: Theory, Trends, and Some Alternatives

Tax Amnesties : Theory, Trends, and Some Alternatives »

Series: IMF Special Issues

Author(s): Eric Le Borgne , and Katherine Baer

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 29 July 2008

DOI: http://dx.doi.org/10.5089/9781589067363.058

ISBN: 9781589067363

Keywords: tax administration, tax amnesty, tax amnesties, tax evasion, tax compliance

Tax amnesties remain as popular as ever as a tool for raising revenue and increasing tax compliance. International experience, however, shows that the costs of tax amnesty programs often exceed the programs' benefi...

Tax Administration and the Small Taxpayer

Tax Administration and the Small Taxpayer »

Volume/Issue: 2004/2

Series: IMF Policy Discussion Papers

Author(s): Parthasarathi Shome

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 May 2004

DOI: http://dx.doi.org/10.5089/9781451974577.003

ISBN: 9781451974577

Keywords: Services sector, Tax policy, Tax administration, small taxpayers, large taxpayer units, tax administration and the small taxpayer, taxpayers, income tax, single tax, tax system,

Small taxpayers should pay their appropriate revenue share while their compliance costs should be reduced. This assumes importance as restructuring in emerging markets has meant rapid growth in services through sel...

Improving Large Taxpayers' Compliance
			: A Review of Country Experience

Improving Large Taxpayers' Compliance : A Review of Country Experience »

Series: Occasional Papers

Author(s): Olivier Benon , Katherine Baer , and Juan Toro R.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 29 April 2002

DOI: http://dx.doi.org/10.5089/9781589061187.084

ISBN: 9781589061187

Keywords: Taxes, Taxation, tax administration, large taxpayers, tax collection, tax administrations, taxpayer compliance

One area that has not been reviewed in developing countries is the growing focus on different segments of the taxpayer population-including the large taxpayers-as a way to encourage greater stability in public reve...

Regulatory and Tax Treatment of Loan Loss Provisions

Regulatory and Tax Treatment of Loan Loss Provisions »

Volume/Issue: 1996/6

Series: IMF Policy Discussion Papers

Author(s): Claudia Dziobek

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 June 1996

DOI: http://dx.doi.org/10.5089/9781451972009.003

ISBN: 9781451972009

Keywords: tax authorities, tax treatment, tax deductible, fiscal authorities, tax deductions

Provisioning for loan losses is a method for recognizing the reduction in the value of a hank’s loan portfolio. Provisions are an essential element of prudential risk management and capital adequacy measurem...