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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 Law Design and Drafting, Volume 2

Tax Law Design and Drafting, Volume 2 »

Series: Books

Author(s): Victor Thuronyi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 25 June 1998

DOI: http://dx.doi.org/10.5089/9781557756336.071

ISBN: 9781557756336

Keywords: taxation, tax treaties, tax administration, tax system, tax liability

A comprehensive guide to income tax legislation, this book is the second of two volumes dealing with tax legislation from a comparative law perspective. Distilled from the IMF Legal Department's extensive experienc...

Russia Rebounds

Russia Rebounds »

Series: Books

Author(s): David Robinson , and David Owen

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 09 September 2003

DOI: http://dx.doi.org/10.5089/9781589062078.071

ISBN: 9781589062078

Keywords: banking, banking system, tax administration, expenditure, bonds

Russia Rebounds analyzes Russia's dramatic economic recovery since the country's 1998 financial crisis, emphasizing macroeconomic issues and fiscal and banking sector reforms. The crisis was a massive shock to the...

Tax Law Design and Drafting, Volume 1

Tax Law Design and Drafting, Volume 1 »

Series: Books

Author(s): Victor Thuronyi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 23 August 1996

DOI: http://dx.doi.org/10.5089/9781557755872.071

ISBN: 9781557755872

Keywords: inflation, vat, social security, taxation, tax administration

Edited by Victor Thuronyi, this book offers an introduction to a broad range of issues in comparative tax law and is based on comparative discussion of the tax laws of developed countries. It presents practical mod...

Fiscal Federalism in Theory and Practice

Fiscal Federalism in Theory and Practice »

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 10 September 1997

DOI: http://dx.doi.org/10.5089/9781557756633.071

ISBN: 9781557756633

Keywords: tax administration, taxation, intergovernmental fiscal relations, tax revenue, local governments

Over the past few decades, a clear trend has emerged worldwide toward the devolution of spending and, to a lesser extent, revenue-raising responsibilities to state and local levels of government. One view is that t...

Evaluation of Prolonged Use of IMF Resources

Evaluation of Prolonged Use of IMF Resources »

Series: Independent Evaluation Office Reports

Author(s): International Monetary Fund. Independent Evaluation Office

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 10 April 2003

DOI: http://dx.doi.org/10.5089/9781589062054.017

ISBN: 9781589062054

Keywords: balance of payments, current account, tax administration, external debt

This evaluation report covers such topics as the definition and scope of prolonged use, the evolution of IMF policies on prolonged use, characteristics of prolonged users, the effectiveness and design of prolonged...

Growth and Poverty Reduction in Armenia
			: Achievements and Challenges

Growth and Poverty Reduction in Armenia : Achievements and Challenges »

Series: IMF Special Issues

Author(s): Christian Beddies , Enrique Gelbard , James McHugh , Laure Redifer , and Garbis Iradian

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 09 November 2005

DOI: http://dx.doi.org/10.5089/9781589064515.058

ISBN: 9781589064515

Keywords: Economic growth, Poverty reduction, banking, banking system, tfp, tax revenues, tax administration

Since 2000, Armenia's economic performance has been remarkable. Real economic growth has averaged 11 percent a year, annual inflation has averaged 3 percent, and poverty and inequality have fallen. The country has...

Ajustement budgétaire
			: principes directeurs

Ajustement budgétaire : principes directeurs »

Series: Pamphlet Series

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 16 May 1996

Language: French

DOI: http://dx.doi.org/10.5089/9781557755810.054

ISBN: 9781557755810

Keywords: fiscal policy, expenditure, fiscal adjustment, fiscal deficit, fiscal balance, fiscal policies, tax system, public expenditure, tax administration, fiscal stance

This pamphlet considers some of the issues and concerns that underlie the IMF's approach to fiscal adjustment-namely, the ways governments can use their fiscal stabilization and structural policies to achieve macro...

Modernizing China
			: Investing in Soft Infrastructure

Modernizing China : Investing in Soft Infrastructure »

Series: Books

Author(s): W. Raphael Lam , Markus Rodlauer , and Alfred Schipke

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 14 January 2017

DOI: http://dx.doi.org/10.5089/9781513539942.071

ISBN: 9781513539942

Keywords: China, China, People's Republic of, Economic reforms, China, reforms, economic reforms, economic success, growth model, policy frameworks, markets

China is at a critical juncture in its economic transformation as it tries to rebalance what is generally seen as an exhausted growth model. A unifying theme across the reforms that will deliver this t...

Tax Administration Reform in China

Tax Administration Reform in China »

Source: Tax Administration Reform in China : Achievements, Challenges, and Reform Priorities

Volume/Issue: 2016/68

Series: IMF Working Papers

Author(s): John Brondolo , and Zhiyong Zhang

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 17 March 2016

ISBN: 9781475523614

Keywords: Tax Administration, Tax Administration Reform, China Tax Administration

Tax administration improvements have contributed significantly to a doubling of China's tax-to-GDP ratio and the substantial reduction in taxpayers' compliance costs since the mid-1990s. This paper describes the ke...