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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...

Hiding in the Shadows
			: The Growth of the Underground Economy

Hiding in the Shadows : The Growth of the Underground Economy »

Series: Economic Issues

Author(s): Dominik Enste , and Friedrich Schneider

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 07 August 2003

Language: Arabic

DOI: http://dx.doi.org/10.5089/9781589061538.051

ISBN: 9781589061538

Keywords: tax rates, labor force, taxation, tax revenues, tax evasion, tax rate, tax avoidance, tax system, tax compliance, pension

Examines the role of the shadow, or underground, economy. Looks at ways of measuring it, the relationship between the shadow economy and the main stream economy, why it has been growing in size, and its effects on...

Hiding in the Shadows
			: The Growth of the Underground Economy

Hiding in the Shadows : The Growth of the Underground Economy »

Series: Economic Issues

Author(s): Friedrich Schneider , and Dominik Enste

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 04 June 2003

Language: Chinese

DOI: http://dx.doi.org/10.5089/9781589061545.051

ISBN: 9781589061545

Keywords: tax rates, labor force, taxation, tax revenues, tax evasion, tax rate, tax avoidance, tax system, tax compliance, pension

Examines the role of the shadow, or underground, economy. Looks at ways of measuring it, the relationship between the shadow economy and the main stream economy, why it has been growing in size, and its effects on...

Hiding in the Shadows
			: The Growth of the Underground Economy

Hiding in the Shadows : The Growth of the Underground Economy »

Series: Economic Issues

Author(s): Friedrich Schneider , and Dominik Enste

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 03 February 2003

Language: Russian

DOI: http://dx.doi.org/10.5089/9781589061552.051

ISBN: 9781589061552

Keywords: tax rates, labor force, taxation, tax revenues, tax evasion, tax rate, tax avoidance, tax system, tax compliance, pension

Examines the role of the shadow, or underground, economy. Looks at ways of measuring it, the relationship between the shadow economy and the main stream economy, why it has been growing in size, and its effects on...

Sous la protection de l'ombre
			: La croissance de l'économie souterraine

Sous la protection de l'ombre : La croissance de l'économie souterraine »

Series: Economic Issues

Author(s): Friedrich Schneider , and Dominik Enste

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 16 January 2003

Language: French

DOI: http://dx.doi.org/10.5089/9781589061514.051

ISBN: 9781589061514

Keywords: tax rates, labor force, taxation, tax revenues, tax evasion, tax rate, tax avoidance, tax system, tax compliance, pension

Examines the role of the shadow, or underground, economy. Looks at ways of measuring it, the relationship between the shadow economy and the main stream economy, why it has been growing in size, and its effects on...

VAT Fraud and Evasion

VAT Fraud and Evasion »

Source: VAT Fraud and Evasion : What Do We Know, and What Can be Done?

Volume/Issue: 2007/31

Series: IMF Working Papers

Author(s): Stephen Smith , and Michael Keen

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 February 2007

ISBN: 9781451865950

Keywords: value-added tax, sales tax, enforcement, compliance, noncompliance, vat, vat revenue, vat rate, vat receipts, Taxation

Like any tax, the VAT is vulnerable to evasion and fraud. But its credit and refund mechanism does offer unique opportunities for abuse, and this has recently become an urgent concern in the European Union (EU). Th...

Optimal Tax Administration

Optimal Tax Administration »

Source: Optimal Tax Administration

Volume/Issue: 2017/8

Series: IMF Working Papers

Author(s): Michael Keen , and Joel Slemrod

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 20 January 2017

ISBN: 9781475570267

Keywords: Tax elasticity, Tax evasion, Tax rates, Tax administration, Tax compliance, Optimal taxation

This paper sets out a framework for analyzing optimal interventions by a tax administration, one that parallels and can be closely integrated with established frameworks for thinking about optimal tax policy. Its k...

I Introduction

I Introduction »

Source: 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

ISBN: 9781589061187

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

Objectives of the Study Many tax administrations have established special systems to monitor their large taxpayers. In the 1950s and 1960s, several countries in the Organization for...

II Basic Characteristics of LTUs in Developing and Transition Countries

II Basic Characteristics of LTUs in Developing and Transition Countries »

Source: 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

ISBN: 9781589061187

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

This section summarizes country responses to the LTU survey in several areas, ranging from a country’s main reason for establishing the LTU to the LTU’s organization and functions. The discussion of differen...

III Review of LTU Performance

III Review of LTU Performance »

Source: 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

ISBN: 9781589061187

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

This section reviews the performance of LTUs in selected countries in five regions (central and eastern Europe; the Baltics and the CIS; Africa; Asia and the Pacific; and Latin America). The effectiveness of...