Search Results

You are looking at 81 - 89 of 89 items

  • Keyword: Tax collection x
Clear All Modify Search
Assessing Monthly Progress towards Annual Fiscal Revenue Targets

Assessing Monthly Progress towards Annual Fiscal Revenue Targets »

Volume/Issue: 2002/116

Series: IMF Working Papers

Author(s): Daniel Kanda

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 July 2002

DOI: http://dx.doi.org/10.5089/9781451853940.001

ISBN: 9781451853940

Keywords: fiscal, revenue, hypothesis testing, statistic, tax revenue, equation, tax collections, Model Construction and Estimation, Forecasting and Other Model Applications,

A simple statistical methodology is developed to help evaluate monthly progress toward an annual fiscal revenue target, and the applicability of the methodology to both developing and industrial countries is demons...

The Value Added Tax and Growth: Design Matters

The Value Added Tax and Growth: Design Matters »

Volume/Issue: 2019/96

Series: IMF Working Papers

Author(s): Santiago Acosta Ormaechea , and Atsuyoshi Morozumi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 07 May 2019

DOI: http://dx.doi.org/10.5089/9781498312233.001

ISBN: 9781498312233

Keywords: Tax revenue, Tax evasion, Revenue measures, Tax collection, Income taxes, VAT, Economic growth, Standard rate, C-efficiency, Base broadening

Does the design of a tax matter for growth? Assembling a novel dataset for 30 OECD countries over the 1970-2016 period, this paper examines whether the value added tax (VAT) may have different effects on long-run g...

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...

How to Design and Enforce Tobacco Excises?

How to Design and Enforce Tobacco Excises? »

Volume: 16

Series: Fiscal Affairs Department How-To Notes

Author(s): Patrick Petit , and Janos Nagy

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 04 November 2016

DOI: http://dx.doi.org/10.5089/9781475546651.061

ISBN: 9781475546651

Keywords: Fraud, Health, Western Hemisphere, Ad valorem taxes, Excise taxes, Canada, Tax administration, tobacco, revenue, revenue raising

Taxing tobacco can help raise much needed revenue and save lives, but it needs to be done well. This 'How-to' note provides guidance on the basics of tobacco taxation. How high should tobacco taxes be? Should we u...

Revenue Authorities
			: Issues and Problems in Evaluating their Success

Revenue Authorities : Issues and Problems in Evaluating their Success »

Volume/Issue: 2006/240

Series: IMF Working Papers

Author(s): Maureen Kidd , and William Joseph Crandall

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 October 2006

DOI: http://dx.doi.org/10.5089/9781451865004.001

ISBN: 9781451865004

Keywords: Revenue authority, tax compliance autonomy, accountability, tax, customs, tax revenues, revenue collection, taxation, tax administrations, Subsidies

Revenue authorities (RAs) have been adopted by some countries as an alternative delivery model for improved revenue administration. They are sometimes seen as a possible solution to problems such as low rates of ta...

Collect More, Spend Better
			: Public Investment in Asian Frontier Markets

Collect More, Spend Better : Public Investment in Asian Frontier Markets »

Volume/Issue: 2017/10

Series: IMF Working Papers

Author(s): Manuk Ghazanchyan , Ricardo Marto , Jiri Jonas , and Kaitlyn Douglass

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 24 January 2017

DOI: http://dx.doi.org/10.5089/9781475570892.001

ISBN: 9781475570892

Keywords: Southeast Asia, Sri Lanka, Tax collection, Vietnam, Capital expenditure, Public investment, Fiscal policy, Emerging markets, Cambodia, Debt sustainability

We use a dynamic small open economy model to explore the macroeconomic impact of alternative public investment scaling-up scenarios, analyzing how improving the efficiency of capital spending and of tax revenue col...

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...

Central African Republic
			: First Review of the Arrangement Under the Extended Credit Facility, Financing Assurances Review and Request for Waiver of Nonobservance of Performance Criterion

Central African Republic : First Review of the Arrangement Under the Extended Credit Facility, Financing Assurances Review and Request for Waiver of Nonobservance of Performance Criterion »

Volume/Issue: 2017/14

Series: IMF Staff Country Reports

Author(s): International Monetary Fund. African Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 12 January 2017

DOI: http://dx.doi.org/10.5089/9781475566239.002

ISBN: 9781475566239

Keywords: Tax administration, Sub-Saharan Africa, Tax collection, Staff Reports, Performance criteria waivers, Press releases, Letters of Intent, Extended Credit Facility, Fiscal policy, Economic indicators

This paper discusses Central African Republic's First Review of the Arrangement Under the Extended Credit Facility (ECF), Financing Assurances Review and Request for Waiver of Nonobservance of Performance Criterion...

Guiné-Bissau
			: Segunda Avaliação no Âmbito do Acordo Trienal ao Abrigo da Linha de Crédito Ampliado e Avaliação das Garantias Financeiras

Guiné-Bissau : Segunda Avaliação no Âmbito do Acordo Trienal ao Abrigo da Linha de Crédito Ampliado e Avaliação das Garantias Financeiras »

Volume/Issue: 2011/119

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 31 May 2011

Language: Portuguese

DOI: http://dx.doi.org/10.5089/9781462325399.002

ISBN: 9781462325399

Keywords: public debt, external debt, revenue collection, budget support, debt service, debt relief, domestic financing, public finances, external payment, public borrowing

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...