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Managing Income Tax Compliance through Self-Assessment

Managing Income Tax Compliance through Self-Assessment »

Source: Managing Income Tax Compliance through Self-Assessment

Volume/Issue: 2014/41

Series: IMF Working Papers

Author(s): Andrew Okello

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 11 March 2014

ISBN: 9781475515237

Keywords: self-assessment, tax return, tax officials, tax administrations, General, Personal Income and Other Nonbusiness Taxes and Subsidies, Business Taxes and Subsidies,

Modern tax administrations seek to optimize tax collections while minimizing administration costs and taxpayer compliance costs. Experience shows that voluntary compliance is best achieved through a system of self-...

Dominance Testing of Social Sector Expenditures and Taxes in Africa

Dominance Testing of Social Sector Expenditures and Taxes in Africa »

Source: Dominance Testing of Social Sector Expenditures and Taxes in Africa

Volume/Issue: 1999/172

Series: IMF Working Papers

Author(s): David Sahn , and Stephen Younger

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 December 1999

ISBN: 9781451858556

Keywords: Taxes, health, income distribution, expenditure, expenditures, survey, per, surveys

This paper examines the progressivity of social sector expenditures and taxes in eight sub-Saharan African countries. It uses dominance tests to determine whether health and education expenditures redistribute reso...

Electronic Fiscal Devices (EFDs) An Empirical Study of their Impact on Taxpayer Compliance and Administrative Efficiency

Electronic Fiscal Devices (EFDs) An Empirical Study of their Impact on Taxpayer Compliance and Administrative Efficiency »

Source: Electronic Fiscal Devices (EFDs) An Empirical Study of their Impact on Taxpayer Compliance and Administrative Efficiency

Volume/Issue: 2015/73

Series: IMF Working Papers

Author(s): Peter Casey , and Patricio Castro

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 30 March 2015

ISBN: 9781475521023

Keywords: electronic fiscal devises, noncompliance, VAT, administration, business, technology, performance, business processes, General, Personal Income and Other Nonbusiness Taxes and Subsidies

Several administrations have adopted electronic fiscal devices (EFDs) in their quest to combat noncompliance, particularly as regards sales and the value-added tax (VAT) payable on sales. The introduction of EFDs t...

Managing Income Tax Compliance through Self-Assessment

Managing Income Tax Compliance through Self-Assessment »

Volume/Issue: 2014/41

Series: IMF Working Papers

Author(s): Andrew Okello

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 11 March 2014

DOI: http://dx.doi.org/10.5089/9781475515237.001

ISBN: 9781475515237

Keywords: self-assessment, tax return, tax officials, tax administrations, General, Personal Income and Other Nonbusiness Taxes and Subsidies, Business Taxes and Subsidies,

Modern tax administrations seek to optimize tax collections while minimizing administration costs and taxpayer compliance costs. Experience shows that voluntary compliance is best achieved through a system of self-...

Dominance Testing of Social Sector Expenditures and Taxes in Africa

Dominance Testing of Social Sector Expenditures and Taxes in Africa »

Volume/Issue: 1999/172

Series: IMF Working Papers

Author(s): David Sahn , and Stephen Younger

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 December 1999

DOI: http://dx.doi.org/10.5089/9781451858556.001

ISBN: 9781451858556

Keywords: Taxes, health, income distribution, expenditure, expenditures, survey, per, surveys

This paper examines the progressivity of social sector expenditures and taxes in eight sub-Saharan African countries. It uses dominance tests to determine whether health and education expenditures redistribute reso...

Electronic Fiscal Devices (EFDs) An Empirical Study of their Impact on Taxpayer Compliance and Administrative Efficiency

Electronic Fiscal Devices (EFDs) An Empirical Study of their Impact on Taxpayer Compliance and Administrative Efficiency »

Volume/Issue: 2015/73

Series: IMF Working Papers

Author(s): Peter Casey , and Patricio Castro

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 30 March 2015

DOI: http://dx.doi.org/10.5089/9781475521023.001

ISBN: 9781475521023

Keywords: electronic fiscal devises, noncompliance, VAT, administration, business, technology, performance, business processes, General, Personal Income and Other Nonbusiness Taxes and Subsidies

Several administrations have adopted electronic fiscal devices (EFDs) in their quest to combat noncompliance, particularly as regards sales and the value-added tax (VAT) payable on sales. The introduction of EFDs t...