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Tax Policy for Emerging Markets
			: Developing Countries

Tax Policy for Emerging Markets : Developing Countries »

Volume/Issue: 2000/35

Series: IMF Working Papers

Author(s): Howell Zee , and Vito Tanzi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 February 2000

DOI: http://dx.doi.org/10.5089/9781451845341.001

ISBN: 9781451845341

Keywords: tax reform, taxation, tax incentives, tax revenue, tax system

This paper discusses important tax policy issues facing developing countries today. It views tax policy from both the macroeconomic perspective, which focuses on broad questions such as the level and composition of...

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...

South Africa
			: Technical Assistance Report-Fiscal Regimes for Mining and Petroleum: Opportunities and Challenges

South Africa : Technical Assistance Report-Fiscal Regimes for Mining and Petroleum: Opportunities and Challenges »

Volume/Issue: 2015/244

Series: IMF Staff Country Reports

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

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 08 September 2015

DOI: http://dx.doi.org/10.5089/9781513514802.002

ISBN: 9781513514802

Keywords: Mining sector, Oil, Natural gas, Fiscal policy, Taxation, Income taxes, Corporate taxes, Tax rates, Technical Assistance Reports, South Africa

This Technical Assistance report reviews South Africa's tax system and also examines the fiscal regime with a view to generating a sustainable revenue contribution from mining and petroleum in future. Mining has hi...

Designing Interest and Tax Penalty Regimes

Designing Interest and Tax Penalty Regimes »

Volume/Issue: 2019/1

Series: Tax Law Technical Note

Author(s): Christophe Waerzeggers , and Cory Hillier

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 18 March 2019

DOI: http://dx.doi.org/10.5089/9781498302012.008

ISBN: 9781498302012

Keywords: Tax revenue, Market interest rates, Tax assessments, Interest rates on loans, Tax evasion, administrative penalty, underpayment, tax authority, late payment, taxpayer

Designing Interest and Tax Penalty Regimes...

Cyclicality of Revenue and Structural Balances in South Africa

Cyclicality of Revenue and Structural Balances in South Africa »

Volume/Issue: 2010/216

Series: IMF Working Papers

Author(s): Burcu Aydin

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 September 2010

DOI: http://dx.doi.org/10.5089/9781455208814.001

ISBN: 9781455208814

Keywords: structural balance, credit growth, commodity and asset prices, tax revenue, tax base, tax policy, budget balance, Multiple or Simultaneous Equation Models: Time-Series Models, Econometric Modeling: General,

This paper applies a disaggregated method for the calculation of the cyclical component of the budget balance for South Africa with an emphasis on the effect of commodity and asset prices, and credit cycle. Results...

Revenue Administration Reforms in anglophone Africa Since the Early 1990's

Revenue Administration Reforms in anglophone Africa Since the Early 1990's »

Volume/Issue: 2011/162

Series: IMF Working Papers

Author(s): David Kloeden

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 July 2011

DOI: http://dx.doi.org/10.5089/9781455296736.001

ISBN: 9781455296736

Keywords: Revenue authority, VAT, self-assessment, integrated tax administration, Anglophone Africa, tax reform, large taxpayer office, tax administrations, large taxpayers, taxpayer services

Despite positive but mixed progress over two decades, most lower income African countries need to enhance their low tax-to-GDP ratios by mobilizing domestic resources to complement debt relief, donor aid and to ach...

Performance of Fiscal Accounts in South Africa in a Cross-Country Setting

Performance of Fiscal Accounts in South Africa in a Cross-Country Setting »

Volume/Issue: 2010/217

Series: IMF Working Papers

Author(s): Burcu Aydin

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 September 2010

DOI: http://dx.doi.org/10.5089/9781455208821.001

ISBN: 9781455208821

Keywords: structural balance, panel data, tax revenue, financial crisis, global financial crisis, revenue collection, fiscal accounts, Multiple or Simultaneous Equation Models: Time-Series Models, Econometric Modeling: General,

This paper analyzes the cyclical fluctuations in South Africa in a cross-country context, and studies the impact of the output gap by controlling for export intensity, the debt burden, asset prices, and banking cri...