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Taxation in Sub-Saharan Africa

Taxation in Sub-Saharan Africa »

Series: Occasional Papers

Author(s): Vito Tanzi , M. Yücelik , Peter Griffith , and Carlos Aguirre

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 31 October 1981

DOI: http://dx.doi.org/10.5089/9781557750815.084

ISBN: 9781557750815

Keywords: taxation, sales tax, tax system, tax administration, sales taxes

This study indentifies some of the taxation problems most frequently encountered by Fund member countries in sub-Saharan Africa and seeks solutions that may be useful to either the region as a whole or to groups of...

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...

The Modern VAT

The Modern VAT »

Series: Books

Author(s): Liam Ebrill , Michael Keen , and Victoria Perry

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 05 November 2001

DOI: http://dx.doi.org/10.5089/9781589060265.071

ISBN: 9781589060265

Keywords: vat, tax administration, sales tax, taxation, tax system

Value-added tax, or VAT, first introduced less than 50 years ago, is now a pivotal component of tax systems around the world. The rapid and seemingly irresistible rise of the VAT is probably the most important tax...

The Taxation of Petroleum and Minerals
			: Principles, Problems and Practice

The Taxation of Petroleum and Minerals : Principles, Problems and Practice »

Series: Books

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 19 April 2010

DOI: http://dx.doi.org/10.5089/9780415781381.071

ISBN: 9780415781381

Keywords: taxation, tax administration, gas, fiscal stability, tax system

There are few areas of economic policy-making in which the returns to good decisions are so high-and the punishment of bad decisions so cruel-as in the management of natural resource wealth. Rich endowments of oil,...

Fiscal Reforms in Low-Income Countries

Fiscal Reforms in Low-Income Countries »

Series: Occasional Papers

Author(s): Benedict Clements , Liam Ebrill , Sanjeev Gupta , Anthony Pellechio , Jerald Schiff , George Abed , Ronald McMorran , and Marijn Verhoeven

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 31 March 1998

DOI: http://dx.doi.org/10.5089/9781557757173.084

ISBN: 9781557757173

Keywords: Developing countries, expenditure, tax administration, tax revenue, wage, expenditures

The reform of fiscal policies and institutions lies at the heart of structural adjustment in developing countries. Although the immediate aim of such reform is to reduce fiscal imbalances to achieve macroeconomic s...

Mali: Technical Assistance Report

Mali: Technical Assistance Report »

Source: Mali : Technical Assistance Report: Continued Modernization of the Malian Tax System and Administration

Volume/Issue: 2013/355

Series: IMF Staff Country Reports

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

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 06 December 2013

ISBN: 9781475573701

Keywords: tax system, tax administration, tax expenditure, excise tax, tax obligations

This Technical Assistance Report focuses on continued modernization of the Malian tax system and administration. The crisis that has afflicted Mali since 2012 has had an adverse economic impact, reflected in a 25 p...

The Fiscal Dimensions of Adjustment in Low-Income Countries

The Fiscal Dimensions of Adjustment in Low-Income Countries »

Series: Occasional Papers

Author(s): Sanjeev Gupta , Claire Liuksila , Henri Lorie , Walter Mahler , and Karim Nashashibi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 16 June 1992

DOI: http://dx.doi.org/10.5089/9781557752291.084

ISBN: 9781557752291

Keywords: Budgetary reforms, Government expenditures, Structural adjustment, Tax administration, Tax reforms, Taxation, expenditure, fiscal adjustment, capital expenditure, tax revenue

A strengthened fiscal position is at the core of most economic adjustment programs supported by IMF lending, especially for the poorer countries that draw on the IMF's structural adjustment facilities. This paper r...

Revenue Administration

Revenue Administration »

Source: Revenue Administration : Administering Revenues from Natural Resources - A Short Primer

Volume: 14

Series: Technical Notes and Manuals

Author(s): Andrea Lemgruber

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 17 June 2014

ISBN: 9781498349673

Keywords: Natural resource taxation, Natural resources, Revenue administration, Tax administration

Many developing countries have significant natural resource endowments, presenting a remarkable opportunity to boost long-term growth. However, this opportunity comes with enormous challenges. To maximize social an...

Tax Administration in Small Economies

Tax Administration in Small Economies »

Source: Tax Administration in Small Economies

Volume: 2010

Series: Technical Notes and Manuals

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 10 May 2010

ISBN: 9781455273416

Keywords: tax administration, organization structure, small and micro economies, organizational models, tax administrations, taxpayers, taxes, fiscal affairs

This technical note analyzes tax administration in small economies. Choosing the right organization structure is a key component of any program of tax administration reform and modernization. It creates a solid pla...

Collecting Taxes During an Economic Crisis

Collecting Taxes During an Economic Crisis »

Source: Collecting Taxes During an Economic Crisis : Challenges and Policy Options

Volume/Issue: 2009/17

Series: IMF Staff Position Notes

Author(s): John Brondolo

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 14 July 2009

ISBN: 9781462339440

Keywords: Financial crisis, Corporate sector, Collection of taxes, Fiscal policy, Tax collection, Tax administration, Tax revenues, Value added tax, taxpayers, tax agencies

The global financial and economic crisis presents major challenges for tax agencies. With the economic downturn, tax agencies are encountering emerging compliance problems and greater demands for taxpayer support i...