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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...

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...

Revenue Administration

Revenue Administration »

Source: Revenue Administration : Developing a Taxpayer Compliance Program

Volume: 2010

Series: Technical Notes and Manuals

Author(s): Barrie Russell

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 24 November 2010

ISBN: 9781462314218

Keywords: Risk management, Taxpayer segmentation, compliance program, taxpayers, tax system, taxpayer compliance, compliance strategies, Compliance Model, Effectiveness Measures, Risk Prioritization

This technical note describes the importance of a taxpayer compliance program. Improving tax compliance requires long-term reform efforts, beginning with strengthening the organization and management of the revenue...

Hiding in the Shadows
			: The Growth of the Underground Economy

Hiding in the Shadows : The Growth of the Underground Economy »

Series: Economic Issues

Author(s): Dominik Enste , and Friedrich Schneider

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 07 August 2003

Language: Arabic

DOI: http://dx.doi.org/10.5089/9781589061538.051

ISBN: 9781589061538

Keywords: tax rates, labor force, taxation, tax revenues, tax evasion, tax rate, tax avoidance, tax system, tax compliance, pension

Examines the role of the shadow, or underground, economy. Looks at ways of measuring it, the relationship between the shadow economy and the main stream economy, why it has been growing in size, and its effects on...

Hiding in the Shadows
			: The Growth of the Underground Economy

Hiding in the Shadows : The Growth of the Underground Economy »

Series: Economic Issues

Author(s): Friedrich Schneider , and Dominik Enste

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 04 June 2003

Language: Chinese

DOI: http://dx.doi.org/10.5089/9781589061545.051

ISBN: 9781589061545

Keywords: tax rates, labor force, taxation, tax revenues, tax evasion, tax rate, tax avoidance, tax system, tax compliance, pension

Examines the role of the shadow, or underground, economy. Looks at ways of measuring it, the relationship between the shadow economy and the main stream economy, why it has been growing in size, and its effects on...

Hiding in the Shadows
			: The Growth of the Underground Economy

Hiding in the Shadows : The Growth of the Underground Economy »

Series: Economic Issues

Author(s): Friedrich Schneider , and Dominik Enste

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 03 February 2003

Language: Russian

DOI: http://dx.doi.org/10.5089/9781589061552.051

ISBN: 9781589061552

Keywords: tax rates, labor force, taxation, tax revenues, tax evasion, tax rate, tax avoidance, tax system, tax compliance, pension

Examines the role of the shadow, or underground, economy. Looks at ways of measuring it, the relationship between the shadow economy and the main stream economy, why it has been growing in size, and its effects on...

Sous la protection de l'ombre
			: La croissance de l'économie souterraine

Sous la protection de l'ombre : La croissance de l'économie souterraine »

Series: Economic Issues

Author(s): Friedrich Schneider , and Dominik Enste

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 16 January 2003

Language: French

DOI: http://dx.doi.org/10.5089/9781589061514.051

ISBN: 9781589061514

Keywords: tax rates, labor force, taxation, tax revenues, tax evasion, tax rate, tax avoidance, tax system, tax compliance, pension

Examines the role of the shadow, or underground, economy. Looks at ways of measuring it, the relationship between the shadow economy and the main stream economy, why it has been growing in size, and its effects on...

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...

Revenue Administration

Revenue Administration »

Source: Revenue Administration : Implementing a High-Wealth Individual Compliance Program

Volume: 17

Series: Technical Notes and Manuals

Author(s): Lucilla Mc Laughlin , and John Buchanan

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 05 May 2017

ISBN: 9781475592948

Keywords: Tax evasion, Tax Administration; Tax Compliance; Tax Avoidance; Tax Audit; Personal Income Tax; Compliance Risk Management; High Wealth Individual; Ultra-High Wealth Individual; HWI Compliance Program, Tax Administration, Tax Compliance, Tax Avoidance, Tax Audit; Personal Income Tax, Compliance Risk Management, High Wealth Individual, Ultra-High Wealth Individual, HWI Compliance Program

This technical note is provided as guidance to tax administrations that are considering a program to enhance the tax compliance of high wealth individuals. The note explains the rationale for a specialized complian...

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...