Search Results

You are looking at 1 - 10 of 48 items

  • Keyword: Compliance x
  • Keywords: tax evasion x
Clear All Modify Search
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...

Estimating the Corporate Income Tax Gap

Estimating the Corporate Income Tax Gap »

Source: Estimating the Corporate Income Tax Gap : The RA-GAP Methodology

Volume: 18

Series: Technical Notes and Manuals

Author(s): Junji Ueda

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 12 September 2018

ISBN: 9781484357224

Keywords: Tax evasion, Tax evasion, Tax compliance, Tax Gap, Corporate Income Tax, General, Business Taxes and Subsidies

The IMF Fiscal Affairs Department's Revenue Administration Gap Analysis Program (RA-GAP) aims to provide a quantitative analysis of the tax gap between potential revenues and actual collections, and this technical...

An Economic Analysis of Tax Amnesties

An Economic Analysis of Tax Amnesties »

Source: An Economic Analysis of Tax Amnesties

Volume/Issue: 1989/42

Series: IMF Working Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 11 May 1989

ISBN: 9781451975475

Keywords: tax evasion, tax compliance, tax enforcement, tax amnesties, tax collection

Tax amnesties have frequently been justified as politically popular ways to generate increases in government revenue. This paper examines the circumstances under which amnesties are likely to have a beneficial impa...

Corruption, Taxes and Compliance1

Corruption, Taxes and Compliance1 »

Source: Corruption, Taxes and Compliance

Volume/Issue: 2017/255

Series: IMF Working Papers

Author(s): Anja Baum , Sanjeev Gupta , Elijah Kimani , and Sampawende Tapsoba

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 17 November 2017

ISBN: 9781484326039

Keywords: Tax evasion, Taxes, Corruption, compliance, taxpayer offices, General

This paper revisits the effects of corruption on the state's capacity to raise revenue, building on the existing empirical literature using new and more disaggregated data. We use a comprehensive dataset for 147 co...

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...

Research Summaries: Tax Revenue Response to the Business Cycle

Research Summaries: Tax Revenue Response to the Business Cycle »

Source: IMF Research Bulletin, December 2010

Volume/Issue: 11/4

Series: IMF Research Bulletin

Author(s): International Monetary Fund. Research Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 December 2010

ISBN: 9781463904920

Keywords: tax revenue, tax evasion, tax compliance, tax base

The Q&A in this issue features seven questions about emerging markets and the financial crisis (by Ayhan Kose); the research summaries are "Tax Revenue Response to the Business Cycle" (by Cemile Sancak, Ricardo Vel...

Banking Crisis Resolution: Was this Time Different?

Banking Crisis Resolution: Was this Time Different? »

Source: IMF Research Bulletin, December 2010

Volume/Issue: 11/4

Series: IMF Research Bulletin

Author(s): International Monetary Fund. Research Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 December 2010

ISBN: 9781463904920

Keywords: tax revenue, tax evasion, tax compliance, tax base

The Q&A in this issue features seven questions about emerging markets and the financial crisis (by Ayhan Kose); the research summaries are "Tax Revenue Response to the Business Cycle" (by Cemile Sancak, Ricardo Vel...

Q&A Seven Questions about Emerging Markets and the Financial Crisis

Q&A Seven Questions about Emerging Markets and the Financial Crisis »

Source: IMF Research Bulletin, December 2010

Volume/Issue: 11/4

Series: IMF Research Bulletin

Author(s): International Monetary Fund. Research Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 December 2010

ISBN: 9781463904920

Keywords: tax revenue, tax evasion, tax compliance, tax base

The Q&A in this issue features seven questions about emerging markets and the financial crisis (by Ayhan Kose); the research summaries are "Tax Revenue Response to the Business Cycle" (by Cemile Sancak, Ricardo Vel...

IMF Working Papers

IMF Working Papers »

Source: IMF Research Bulletin, December 2010

Volume/Issue: 11/4

Series: IMF Research Bulletin

Author(s): International Monetary Fund. Research Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 December 2010

ISBN: 9781463904920

Keywords: tax revenue, tax evasion, tax compliance, tax base

The Q&A in this issue features seven questions about emerging markets and the financial crisis (by Ayhan Kose); the research summaries are "Tax Revenue Response to the Business Cycle" (by Cemile Sancak, Ricardo Vel...

Staff Position Notes

Staff Position Notes »

Source: IMF Research Bulletin, December 2010

Volume/Issue: 11/4

Series: IMF Research Bulletin

Author(s): International Monetary Fund. Research Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 December 2010

ISBN: 9781463904920

Keywords: tax revenue, tax evasion, tax compliance, tax base

The Q&A in this issue features seven questions about emerging markets and the financial crisis (by Ayhan Kose); the research summaries are "Tax Revenue Response to the Business Cycle" (by Cemile Sancak, Ricardo Vel...