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Togo
			: Statistical Appendix

Togo : Statistical Appendix »

Volume/Issue: 2007/218

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 25 June 2007

DOI: http://dx.doi.org/10.5089/9781451836608.002

ISBN: 9781451836608

Keywords: indirect taxes, value-added tax, domestic taxes, import duties, direct taxes

In recent years, the IMF has released a growing number of reports and other documents covering economic and financial developments and trends in member countries. Each report, prepared by a staff team after discuss...

The Value-Added Tax
			: Its Causes and Consequences

The Value-Added Tax : Its Causes and Consequences »

Volume/Issue: 2007/183

Series: IMF Working Papers

Author(s): Ben Lockwood , and Michael Keen

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 July 2007

DOI: http://dx.doi.org/10.5089/9781451867473.001

ISBN: 9781451867473

Keywords: vat, tax ratio, taxation, tax system, Value-added Tax, Tax Reform,

Has the VAT proved, as its proponents claim, an especially effective form of taxation? To address this, this paper first shows that a tax innovation-such as the introduction of a VAT- reduces the marginal cost of p...

Domestic Taxes and International Trade
			: Some Evidence

Domestic Taxes and International Trade : Some Evidence »

Volume/Issue: 2006/47

Series: IMF Working Papers

Author(s): Michael Keen , and Murtaza Syed

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 February 2006

DOI: http://dx.doi.org/10.5089/9781451863079.001

ISBN: 9781451863079

Keywords: Corporate taxation, value-added tax, trade, vat, corporate tax, corporate taxes, tax revenue

The effects on trade performance of corporate taxes and the value-added tax (VAT) continue to excite controversy but have received little empirical attention. This paper uses panel data for OECD countries from 1967...

External Shocks, the Real Exchange Rate, and Tax Policy

External Shocks, the Real Exchange Rate, and Tax Policy »

Volume/Issue: 1994/88

Series: IMF Working Papers

Author(s): Stephen Tokarick

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 August 1994

DOI: http://dx.doi.org/10.5089/9781451851090.001

ISBN: 9781451851090

Keywords: exchange rate, real exchange rate, value-added tax, trade reform

This paper uses a computable general equilibrium model of the economy of Trinidad and Tobago to assess the effects of trade liberalization and terms-of-trade shocks on the real exchange rate and the overall fiscal...

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...

Grenada
			: Recent Economic Developments

Grenada : Recent Economic Developments »

Volume/Issue: 1995/56

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 20 July 1995

DOI: http://dx.doi.org/10.5089/9781451816341.002

ISBN: 9781451816341

Keywords: tax system, value-added tax, import duties, capital expenditure, tax reform

This paper describes economic developments in Grenada during the 1990s. The weak growth performance since 1990 reflected largely a continuous contraction in agricultural output, which declined each year from 1989 t...

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: 17

Series: Technical Notes and Manuals

Author(s): Eric Hutton

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 07 April 2017

DOI: http://dx.doi.org/10.5089/9781475583618.005

ISBN: 9781475583618

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

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 Evolution of Potential VAT Revenues and C-Efficiency in Advanced Economies

The Evolution of Potential VAT Revenues and C-Efficiency in Advanced Economies »

Volume/Issue: 2017/158

Series: IMF Working Papers

Author(s): Junji Ueda

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 11 July 2017

DOI: http://dx.doi.org/10.5089/9781484305874.001

ISBN: 9781484305874

Keywords: Tax compliance, value-added tax, tax gap, C-efficiency ratio, elasticity of tax revenue, General, Business Taxes and Subsidies

To understand the cyclical movements of value-added tax (VAT) revenues in advanced economies, this paper analyzes changes in the C-efficiency ratio by decomposing it into changes in the compliance and policy gaps b...

Ukraine: Technical Assistance Report-Tax Administration Reforms and Governance Options

Ukraine: Technical Assistance Report-Tax Administration Reforms and Governance Options »

Volume/Issue: 2016/49

Series: IMF Staff Country Reports

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

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 18 March 2016

DOI: http://dx.doi.org/10.5089/9781498324847.002

ISBN: 9781498324847

Keywords: tax, revenue, arrears, debt, monetary fund, Tax administration, Value added tax, Tax collection, Tax reforms, Governance

This paper focuses on Ukraine’s tax administration reforms and governance options. The main purpose of this paper is to develop enhancing measures to support Ministry of Revenue and Duties in meeting government’s c...

Tax Policy
			: Recent Trends and Coming Challenges

Tax Policy : Recent Trends and Coming Challenges »

Volume/Issue: 2007/274

Series: IMF Working Papers

Author(s): Tehmina S. Khan , and John Norregaard

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 December 2007

DOI: http://dx.doi.org/10.5089/9781451868371.001

ISBN: 9781451868371

Keywords: Tax reform, personal income tax, corporate income tax, value-added tax, tax wedge, green taxes, taxation, tax revenues, tax rates, tax systems,

This paper provides an overview of the key economic factors that shape tax policy reform in many high-income countries, developing countries, and/or transition economies. The paper describes and evaluates global an...