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Collecting Taxes During an Economic Crisis

Collecting Taxes During an Economic Crisis »

Source: 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

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...

Tax Reforms and Fiscal Shock Smoothing

Tax Reforms and Fiscal Shock Smoothing »

Source: Tax Reforms and Fiscal Shock Smoothing

Volume/Issue: 2019/113

Series: IMF Working Papers

Author(s): David Amaglobeli , Laura Jaramillo , Pooja Karnane , and Aleksandra Zdzienicka

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 23 May 2019

ISBN: 9781498315623

Keywords: Tax reforms, Fiscal policy, Tax rates, Tax collection, Tax elasticity, Fiscal Stabilization, tax reform, progressivity, blue bar, tax base

This paper examines the role of tax policy reforms in enhancing fiscal shock smoothing in a panel of 13 OECD economies during the period 1980-2017. The results suggest that tax reforms, in particular those that bro...

Collect More, Spend Better

Collect More, Spend Better »

Source: 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

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...

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

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

Source: 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

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...

IMF Executive Board Completes First Review Under the ECF for the Central African Republic and Approves US$16.8 Million Disbursement

IMF Executive Board Completes First Review Under the ECF for the Central African Republic and Approves US$16.8 Million Disbursement »

Source: 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

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...

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...

Tax Reforms and Fiscal Shock Smoothing

Tax Reforms and Fiscal Shock Smoothing »

Volume/Issue: 2019/113

Series: IMF Working Papers

Author(s): David Amaglobeli , Laura Jaramillo , Pooja Karnane , and Aleksandra Zdzienicka

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 23 May 2019

DOI: http://dx.doi.org/10.5089/9781498315623.001

ISBN: 9781498315623

Keywords: Tax reforms, Fiscal policy, Tax rates, Tax collection, Tax elasticity, Fiscal Stabilization, tax reform, progressivity, blue bar, tax base

This paper examines the role of tax policy reforms in enhancing fiscal shock smoothing in a panel of 13 OECD economies during the period 1980-2017. The results suggest that tax reforms, in particular those that bro...

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...

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...