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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...

South Africa

South Africa »

Source: South Africa : Technical Assistance Report-Revenue Administration Gap Analysis Program-The Value-Added Tax Gap

Volume/Issue: 2015/180

Series: IMF Staff Country Reports

Author(s): International Monetary Fund. Fiscal Affairs Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 10 July 2015

ISBN: 9781513581897

Keywords: revenues, tax, compliance gap, revenue, capital formation

This Technical Assistance Report discusses the results of applying the value-added tax (VAT) gap estimation methodology of the Revenue Administration Gap Analysis Program (RA-GAP) to South Africa for the period 200...

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...

Revenue Administration

Revenue Administration »

Source: Revenue Administration : A Toolkit for Implementing a Revenue Authority

Volume: 2010

Series: Technical Notes and Manuals

Author(s): Maureen Kidd , and William Joseph Crandall

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 20 May 2010

ISBN: 9781455277452

Keywords: Governance, Revenue Authority, revenue administration, tax compliance, autonomy in tax administration, accountability, tax, customs, revenue, ra

This technical note presents a toolkit for implementing a revenue authority. This toolkit is a guide with a series of operational modules designed to assist countries when they implement a 'revenue authority' to ad...

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...