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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...

Revenue Administration Reform in Middle Eastern Countries, 1994-2004

Revenue Administration Reform in Middle Eastern Countries, 1994-2004 »

Source: Revenue Administration Reform in Middle Eastern Countries, 1994-2004

Volume/Issue: 2005/203

Series: IMF Working Papers

Author(s): Jean-Paul Bodin , and William Joseph Crandall

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 October 2005

ISBN: 9781451862225

Keywords: Revenue, tax, customs, tax administration, tax administration reform, revenue collection,

The paper provides an overview of revenue administration reforms implemented in Middle Eastern and North African countries over the past decade with IMF assistance. Although reforming tax and customs administration...

Equivalence of the Production and Consumption Methods of Calcuting the Value-Added Tax Base

Equivalence of the Production and Consumption Methods of Calcuting the Value-Added Tax Base »

Source: Equivalence of the Production and Consumption Methods of Calcuting the Value-Added Tax Base : Application in Zambia

Volume/Issue: 1996/67

Series: IMF Working Papers

Author(s): Anthony Pellechio , and Catharine Hill

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 July 1996

ISBN: 9781451961584

Keywords: vat, sales tax, vat revenue, revenue collection, sales tax revenue

Two methods of calculating the value-added tax (VAT) base, using production and consumption data, respectively, have been applied in different countries to estimate VAT revenue. It is not apparent that these method...

Tax Reforms, 'Free Lunches', and 'Cheap Lunches' in Open Economies

Tax Reforms, 'Free Lunches', and 'Cheap Lunches' in Open Economies »

Source: Tax Reforms, 'Free Lunches', and 'Cheap Lunches' in Open Economies

Volume/Issue: 2008/227

Series: IMF Working Papers

Author(s): Juha Tervala , and Giovanni Ganelli

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 September 2008

ISBN: 9781451870855

Keywords: Tax Cuts, Dynamic Laffer Effects, Self-financing, revenue collection, consumption tax, tax collection, tax revenues,

This paper focuses on the macroeconomic and budgetary impact of tax reforms in a New Keynesian two-country model. Our results show that both income and consumption unilateral tax rate reductions do not constitute a...

Integrating a Unified Revenue Administration for Tax and Social Contribution Collections

Integrating a Unified Revenue Administration for Tax and Social Contribution Collections »

Source: Integrating a Unified Revenue Administration for Tax and Social Contribution Collections : Experiences of Central and Eastern European Countries

Volume/Issue: 2004/237

Series: IMF Working Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 December 2004

ISBN: 9781451875744

Keywords: Integration, tax/revenue administration, social contribution collection, social insurance, pension, contribution collection, revenue collection,

During the 1990s, a failure to collect social contributions in Central and Eastern European countries deprived pension schemes of resources needed to meet their obligations. Based on these countries' experience, th...

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

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

DOI: http://dx.doi.org/10.5089/9781451869880.001

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...

Revenue Administration Reform in Middle Eastern Countries, 1994-2004

Revenue Administration Reform in Middle Eastern Countries, 1994-2004 »

Volume/Issue: 2005/203

Series: IMF Working Papers

Author(s): Jean-Paul Bodin , and William Joseph Crandall

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 October 2005

DOI: http://dx.doi.org/10.5089/9781451862225.001

ISBN: 9781451862225

Keywords: Revenue, tax, customs, tax administration, tax administration reform, revenue collection,

The paper provides an overview of revenue administration reforms implemented in Middle Eastern and North African countries over the past decade with IMF assistance. Although reforming tax and customs administration...

Equivalence of the Production and Consumption Methods of Calcuting the Value-Added Tax Base
			: Application in Zambia

Equivalence of the Production and Consumption Methods of Calcuting the Value-Added Tax Base : Application in Zambia »

Volume/Issue: 1996/67

Series: IMF Working Papers

Author(s): Anthony Pellechio , and Catharine Hill

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 July 1996

DOI: http://dx.doi.org/10.5089/9781451961584.001

ISBN: 9781451961584

Keywords: vat, sales tax, vat revenue, revenue collection, sales tax revenue

Two methods of calculating the value-added tax (VAT) base, using production and consumption data, respectively, have been applied in different countries to estimate VAT revenue. It is not apparent that these method...

Tax Reforms, 'Free Lunches', and 'Cheap Lunches' in Open Economies

Tax Reforms, 'Free Lunches', and 'Cheap Lunches' in Open Economies »

Volume/Issue: 2008/227

Series: IMF Working Papers

Author(s): Juha Tervala , and Giovanni Ganelli

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 September 2008

DOI: http://dx.doi.org/10.5089/9781451870855.001

ISBN: 9781451870855

Keywords: Tax Cuts, Dynamic Laffer Effects, Self-financing, revenue collection, consumption tax, tax collection, tax revenues,

This paper focuses on the macroeconomic and budgetary impact of tax reforms in a New Keynesian two-country model. Our results show that both income and consumption unilateral tax rate reductions do not constitute a...

Integrating a Unified Revenue Administration for Tax and Social Contribution Collections
			: Experiences of Central and Eastern European Countries

Integrating a Unified Revenue Administration for Tax and Social Contribution Collections : Experiences of Central and Eastern European Countries »

Volume/Issue: 2004/237

Series: IMF Working Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 December 2004

DOI: http://dx.doi.org/10.5089/9781451875744.001

ISBN: 9781451875744

Keywords: Integration, tax/revenue administration, social contribution collection, social insurance, pension, contribution collection, revenue collection,

During the 1990s, a failure to collect social contributions in Central and Eastern European countries deprived pension schemes of resources needed to meet their obligations. Based on these countries' experience, th...