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Best practices for value-added tax refunds—how to mend the “Achilles’ heel” of the VAT

Best practices for value-added tax refunds—how to mend the “Achilles’ heel” of the VAT »

Source: IMF Survey, Volume 35, Issue 03

Volume/Issue: 35/3

Series: IMF Survey

Author(s): International Monetary Fund. External Relations Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 07 February 2006

ISBN: 9781451967784

Keywords: capital market, international capital, development bank, Consumer Expenditure, Economic Development. Environmental Aspects, International Capital Market. Volatility, International Economic Integration, International Monetary Fund (imf), Nobel Prizes, Organizational Structure

New IMF financial sector department; Short takes: Oman, C.A.R., Greece; Nobelist Wangari Matthai on sustainable development; Moldova and remittances; Financial globalization; VAT refunds; Emerging markets alter fin...

IMF Lending: HIPC debt relief (status as of January 26, 2006)

IMF Lending: HIPC debt relief (status as of January 26, 2006) »

Source: IMF Survey, Volume 35, Issue 03

Volume/Issue: 35/3

Series: IMF Survey

Author(s): International Monetary Fund. External Relations Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 07 February 2006

ISBN: 9781451967784

Keywords: capital market, international capital, development bank, Consumer Expenditure, Economic Development. Environmental Aspects, International Capital Market. Volatility, International Economic Integration, International Monetary Fund (imf), Nobel Prizes, Organizational Structure

New IMF financial sector department; Short takes: Oman, C.A.R., Greece; Nobelist Wangari Matthai on sustainable development; Moldova and remittances; Financial globalization; VAT refunds; Emerging markets alter fin...

Forum: Are emerging markets altering the world economy?

Forum: Are emerging markets altering the world economy? »

Source: IMF Survey, Volume 35, Issue 03

Volume/Issue: 35/3

Series: IMF Survey

Author(s): International Monetary Fund. External Relations Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 07 February 2006

ISBN: 9781451967784

Keywords: capital market, international capital, development bank, Consumer Expenditure, Economic Development. Environmental Aspects, International Capital Market. Volatility, International Economic Integration, International Monetary Fund (imf), Nobel Prizes, Organizational Structure

New IMF financial sector department; Short takes: Oman, C.A.R., Greece; Nobelist Wangari Matthai on sustainable development; Moldova and remittances; Financial globalization; VAT refunds; Emerging markets alter fin...

Finland
			: Technical Assistance Report-Revenue Administration Gap Analysis Program-The Value-Added Tax Gap

Finland : Technical Assistance Report-Revenue Administration Gap Analysis Program-The Value-Added Tax Gap »

Volume/Issue: 2016/60

Series: IMF Staff Country Reports

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

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 23 February 2016

DOI: http://dx.doi.org/10.5089/9781475558722.002

ISBN: 9781475558722

Keywords: tax, added tax, compliance gap, revenue

This report presents estimates of the tax gap for Finland for the period 2008-14. There are two main components to the RA-GAP methodology for estimating the VAT gap: 1) estimate the potential VAT collections for a...

Poverty and Social Impact Analysis

Poverty and Social Impact Analysis »

Source: Poverty and Social Impact Analysis : A Suggested Framework

Volume/Issue: 2003/195

Series: IMF Working Papers

Author(s): Shahabuddin Hossain

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 October 2003

ISBN: 9781451859935

Keywords: Poverty and social impact analysis, incidence analysis, computable general-equilibrium models, equivalent variation, effective taxes, linear expenditure system, value-added tax, expenditure, household groups, distributional impact

Following the adoption by the international community of the Poverty Reduction Strategy Paper (PRSP) approach, which provides the basis for concessional lending by the multilateral institutions, there has been a re...

Social Impact of a Tax Reform

Social Impact of a Tax Reform »

Source: Social Impact of a Tax Reform : The Case of Ethiopia

Volume/Issue: 2003/232

Series: IMF Working Papers

Author(s): Sònia Muñoz , and Stanley Cho

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 November 2003

ISBN: 9781451875584

Keywords: Incidence Analysis, Value-Added Tax, Poverty-Related Expenditure, vat, expenditure, expenditures, public expenditure, total expenditure, Equity, Justice

This paper provides an assessment of the poverty and social impact of replacing Ethiopia's sales tax with a value-added tax (VAT). The results indicate that this reform has not had a major adverse effect on the poo...

The Revenue Administration-Gap Analysis Program
			: Model and Methodology for Value-Added Tax Gap Estimation

The Revenue Administration-Gap Analysis Program : Model and Methodology for Value-Added Tax Gap Estimation »

Volume/Issue: 2017/14

Series: Technical Notes and Manuals

Author(s): Eric Hutton

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 07 April 2017

Language: Spanish

DOI: http://dx.doi.org/10.5089/9781484317839.005

ISBN: 9781484317839

Keywords: Tax administration, Tax evasion, Tax revenues, Value added tax, Econometric models, Tax compliance, Tax Administration; Tax Compliance; Value-Added Tax; Tax Gap; Tax Avoidance; Tax Evasion, Value-Added Tax, Tax Gap, Tax Avoidance

The IMF Fiscal Affairs Department's Revenue Administration Gap Analysis Program (RA-GAP) assists revenue administrations from IMF member countries in monitoring taxpayer compliance through tax gap analysis. The RA-...

The Revenue Administration-Gap Analysis Program
			: Model and Methodology for Value-Added Tax Gap Estimation

The Revenue Administration-Gap Analysis Program : Model and Methodology for Value-Added Tax Gap Estimation »

Volume/Issue: 2017/14

Series: Technical Notes and Manuals

Author(s): Eric Hutton

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 07 April 2017

Language: French

DOI: http://dx.doi.org/10.5089/9781484318577.005

ISBN: 9781484318577

Keywords: Tax compliance, Econometric models, Value added tax, Tax revenues, Tax evasion, Tax administration, Tax Administration; Tax Compliance; Value-Added Tax; Tax Gap; Tax Avoidance; Tax Evasion, Value-Added Tax, Tax Gap, Tax Avoidance

The IMF Fiscal Affairs Department's Revenue Administration Gap Analysis Program (RA-GAP) assists revenue administrations from IMF member countries in monitoring taxpayer compliance through tax gap analysis. The RA-...

A U.S. Value-Added Tax
			: A Review of the Issues

A U.S. Value-Added Tax : A Review of the Issues »

Volume/Issue: 1995/8

Series: IMF Policy Discussion Papers

Author(s): Christopher Towe , and Saurin Shah

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 June 1995

DOI: http://dx.doi.org/10.5089/9781451970739.003

ISBN: 9781451970739

Keywords: Tax policy, United States, taxes, added tax, consumption tax, income tax, tax base

This paper reviews issues related to the introduction of a value-added tax in the United States. In particular, the paper distinguishes between European-styled value-added taxes that are levied similarly to sales t...

Estimating the Base of the Value-Added Tax (VAT) in Developing Countries
			: The Problem of Exemptions

Estimating the Base of the Value-Added Tax (VAT) in Developing Countries : The Problem of Exemptions »

Volume/Issue: 1991/21

Series: IMF Working Papers

Author(s): George Mackenzie

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 February 1991

DOI: http://dx.doi.org/10.5089/9781451921465.001

ISBN: 9781451921465

Keywords: vat, aggregate consumption, value-added tax, intermediate inputs, indirect tax

Developing countries with VATs typically exempt a large number of goods and services. Following a brief discussion of the rationale for exemptions, this paper presents a formula for the base of a VAT with exemption...