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Improving Large Taxpayers' Compliance
			: A Review of Country Experience

Improving Large Taxpayers' Compliance : A Review of Country Experience »

Series: Occasional Papers

Author(s): Olivier Benon , Katherine Baer , and Juan Toro R.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 29 April 2002

DOI: http://dx.doi.org/10.5089/9781589061187.084

ISBN: 9781589061187

Keywords: Taxes, Taxation, tax administration, large taxpayers, tax collection, tax administrations, taxpayer compliance

One area that has not been reviewed in developing countries is the growing focus on different segments of the taxpayer population-including the large taxpayers-as a way to encourage greater stability in public reve...

Tax Administration Reform and Fiscal Adjustment

Tax Administration Reform and Fiscal Adjustment »

Source: Tax Administration Reform and Fiscal Adjustment : The Case of Indonesia (2001-07)

Volume/Issue: 2008/129

Series: IMF Working Papers

Author(s): John Brondolo , Frank Bosch , Eric Le Borgne , and Carlos Silvani

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 May 2008

ISBN: 9781451869880

Keywords: tax collections, tax revenue, tax system, revenue collection

Tax administration reforms can play an important role in fiscal adjustment. This role is examined by reviewing Indonesia's tax reform cum fiscal adjustment experience since 2001. The paper describes Indonesia's fis...

Political Economy of Multi-Level Tax Assignments in Latin American Countries

Political Economy of Multi-Level Tax Assignments in Latin American Countries »

Source: Political Economy of Multi-Level Tax Assignments in Latin American Countries : Earmarked Revenue Versus Tax Autonomy

Volume/Issue: 2008/71

Series: IMF Working Papers

Author(s): Giorgio Brosio , and Ehtisham Ahmad

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 March 2008

ISBN: 9781451869330

Keywords: taxation, property tax, tax administration, tax collections

A weakness of decentralization and overall tax reforms in Latin America is the lack of attention to adequate taxation at the subnational government. A reliance on shared taxes with extensive earmarking leads to wea...

Bosnia and Herzegovina: Fourth Review Under the Stand-by Arrangement and Request for Modification and Waivers of Applicability of Performance Criteria

Bosnia and Herzegovina: Fourth Review Under the Stand-by Arrangement and Request for Modification and Waivers of Applicability of Performance Criteria »

Source: Bosnia and Herzegovina : Fourth Review Under the Stand-By Arrangement and Request for Modification and Waivers of Applicability of Performance Criteria

Volume/Issue: 2013/321

Series: IMF Staff Country Reports

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

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 November 2013

ISBN: 9781475567212

Keywords: tax collection, tax revenues, budget balances, revenue collection

This paper focuses on Bosnia and Herzegovina's Fourth Review Under the Stand-By Arrangement and Request for Modification and Waivers of Applicability of Performance Criteria. Despite a challenging environment, stea...

IMF Executive Board Completes Fourth Review under the SBA with Bosnia and Herzegovina and Approves €47.5 Million Disbursement

IMF Executive Board Completes Fourth Review under the SBA with Bosnia and Herzegovina and Approves €47.5 Million Disbursement »

Source: Bosnia and Herzegovina : Fourth Review Under the Stand-By Arrangement and Request for Modification and Waivers of Applicability of Performance Criteria

Volume/Issue: 2013/321

Series: IMF Staff Country Reports

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

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 November 2013

ISBN: 9781475567212

Keywords: tax collection, tax revenues, budget balances, revenue collection

This paper focuses on Bosnia and Herzegovina's Fourth Review Under the Stand-By Arrangement and Request for Modification and Waivers of Applicability of Performance Criteria. Despite a challenging environment, stea...

Statement by Mr. Snel and Mr. Friedman on Bosnia and Herzegovina October 28, 2013

Statement by Mr. Snel and Mr. Friedman on Bosnia and Herzegovina October 28, 2013 »

Source: Bosnia and Herzegovina : Fourth Review Under the Stand-By Arrangement and Request for Modification and Waivers of Applicability of Performance Criteria

Volume/Issue: 2013/321

Series: IMF Staff Country Reports

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

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 November 2013

ISBN: 9781475567212

Keywords: tax collection, tax revenues, budget balances, revenue collection

This paper focuses on Bosnia and Herzegovina's Fourth Review Under the Stand-By Arrangement and Request for Modification and Waivers of Applicability of Performance Criteria. Despite a challenging environment, stea...

An Economic Analysis of Tax Amnesties

An Economic Analysis of Tax Amnesties »

Source: An Economic Analysis of Tax Amnesties

Volume/Issue: 1989/42

Series: IMF Working Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 11 May 1989

ISBN: 9781451975475

Keywords: tax evasion, tax compliance, tax enforcement, tax amnesties, tax collection

Tax amnesties have frequently been justified as politically popular ways to generate increases in government revenue. This paper examines the circumstances under which amnesties are likely to have a beneficial impa...

Kingdom of the Netherlands—Netherlands Antilles

Kingdom of the Netherlands—Netherlands Antilles »

Source: Kingdom of the Netherlands-Netherlands Antilles : Recent Developments, Selected Issues, and Statistical Appendix

Volume/Issue: 2001/73

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 18 May 2001

ISBN: 9781451801019

Keywords: tax collection, harmful tax, taxation, tax revenue, tax policy

The paper provides a brief review of economic developments and policies in the Netherlands Antilles. The government's current adjustment initiative provides a much needed opportunity for restoring growth prospects...

The Pay-As-You-Earn Taxon Wages

The Pay-As-You-Earn Taxon Wages »

Source: The Pay-As-You-Earn Taxon Wages : Options for Developing Countries and Countries in Transition

Volume/Issue: 1994/105

Series: IMF Working Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 September 1994

ISBN: 9781451947472

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

The IMF Working Papers series is designed to make IMF staff research available to a wide audience. Almost 300 Working Papers are released each year, covering a wide range of theoretical and analytical topics, inclu...

Philippines

Philippines »

Source: Philippines : Selected Issues

Volume/Issue: 2013/103

Series: IMF Staff Country Reports

Author(s): International Monetary Fund. Asia and Pacific Dept

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 18 April 2013

ISBN: 9781484301067

Keywords: tax base, tax collections, tax rates, tax revenue

This article is an empirical analysis on tax collections in the Philippines. The tax system is characterized by a rule of tax incentives provided by 13 investment agencies. Tax collections showed regular growth. Th...