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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 Amnesties
			: Theory, Trends, and Some Alternatives

Tax Amnesties : Theory, Trends, and Some Alternatives »

Series: IMF Special Issues

Author(s): Eric Le Borgne , and Katherine Baer

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 29 July 2008

DOI: http://dx.doi.org/10.5089/9781589067363.058

ISBN: 9781589067363

Keywords: tax administration, tax amnesty, tax amnesties, tax evasion, tax compliance

Tax amnesties remain as popular as ever as a tool for raising revenue and increasing tax compliance. International experience, however, shows that the costs of tax amnesty programs often exceed the programs' benefi...

Uganda

Uganda »

Source: Uganda : Selected Issues and Statistical Appendix

Volume/Issue: 1998/61

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 05 September 1998

ISBN: 9781451838626

Keywords: vat, checking, tax administration, internal revenue, vat compliance

This Selected Issues paper and Statistical Appendix describes how to improve value-added tax (VAT) compliance in Uganda. The paper highlights that although the VAT in Uganda has a single positive rate and broad cov...

Uganda: Selected Issues and Statistical Appendix

Uganda: Selected Issues and Statistical Appendix »

Source: Uganda : Selected Issues and Statistical Appendix

Volume/Issue: 1998/61

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 05 September 1998

ISBN: 9781451838626

Keywords: vat, checking, tax administration, internal revenue, vat compliance

This Selected Issues paper and Statistical Appendix describes how to improve value-added tax (VAT) compliance in Uganda. The paper highlights that although the VAT in Uganda has a single positive rate and broad cov...

Uganda: Selected Issues and Statistical Appendix

Uganda: Selected Issues and Statistical Appendix »

Source: Uganda : Selected Issues and Statistical Appendix

Volume/Issue: 1998/61

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 05 September 1998

ISBN: 9781451838626

Keywords: vat, checking, tax administration, internal revenue, vat compliance

This Selected Issues paper and Statistical Appendix describes how to improve value-added tax (VAT) compliance in Uganda. The paper highlights that although the VAT in Uganda has a single positive rate and broad cov...

Uganda: Selected Issues and Statistical Appendix

Uganda: Selected Issues and Statistical Appendix »

Source: Uganda : Selected Issues and Statistical Appendix

Volume/Issue: 1998/61

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 05 September 1998

ISBN: 9781451838626

Keywords: vat, checking, tax administration, internal revenue, vat compliance

This Selected Issues paper and Statistical Appendix describes how to improve value-added tax (VAT) compliance in Uganda. The paper highlights that although the VAT in Uganda has a single positive rate and broad cov...

Uganda: Selected Issues and Statistical Appendix

Uganda: Selected Issues and Statistical Appendix »

Source: Uganda : Selected Issues and Statistical Appendix

Volume/Issue: 1998/61

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 05 September 1998

ISBN: 9781451838626

Keywords: vat, checking, tax administration, internal revenue, vat compliance

This Selected Issues paper and Statistical Appendix describes how to improve value-added tax (VAT) compliance in Uganda. The paper highlights that although the VAT in Uganda has a single positive rate and broad cov...

A Primeron Tax Evasion

A Primeron Tax Evasion »

Source: A Primeron Tax Evasion

Volume/Issue: 1993/21

Series: IMF Working Papers

Author(s): Vito Tanzi , and Parthasarathi Shome

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 March 1993

ISBN: 9781451921533

Keywords: tax evasion, tax administration, tax system, tax authorities, tax compliance

Tax evasion is universal. It depends on the economic and tax structures, types of income, and social attitudes. The theory of tax evasion has limitations since it depends solely on the attitude toward risk with ful...

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...