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Tax Reform in the Baltics, Russia, and Other Countries of the Former Soviet Union

Tax Reform in the Baltics, Russia, and Other Countries of the Former Soviet Union »

Series: Occasional Papers

Author(s): Liam Ebrill

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 30 August 1999

DOI: http://dx.doi.org/10.5089/9781557758026.084

ISBN: 9781557758026

Keywords: tax administration, tax policy, tax administrations, tax system, tax reform

This paper provides an overview of the recent revenue performance in the Baltics, Russia, and other countries of the former Soviet Union, and a survey of these countries efforts to modify tax policy in line with th...

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...

I Overview

I Overview »

Source: Tax Reform in the Baltics, Russia, and Other Countries of the Former Soviet Union

Series: Occasional Papers

Author(s): Liam Ebrill

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 30 August 1999

ISBN: 9781557758026

Keywords: tax administration, tax policy, tax administrations, tax system, tax reform

At the breakup of the Soviet Union, the newly independent countries faced the daunting task of enacting their own tax laws and establishing separate tax and customs administrations. Initially, the new countr...

II Recent Revenue Developments

II Recent Revenue Developments »

Source: Tax Reform in the Baltics, Russia, and Other Countries of the Former Soviet Union

Series: Occasional Papers

Author(s): Liam Ebrill

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 30 August 1999

ISBN: 9781557758026

Keywords: tax administration, tax policy, tax administrations, tax system, tax reform

General government revenues, which include revenue from both central and local governments, collected within the Baltics, Russia, and other countries of the former Soviet Union had already fallen below Sovie...

III Status of Reform and Developments Since 1997

III Status of Reform and Developments Since 1997 »

Source: Tax Reform in the Baltics, Russia, and Other Countries of the Former Soviet Union

Series: Occasional Papers

Author(s): Liam Ebrill

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 30 August 1999

ISBN: 9781557758026

Keywords: tax administration, tax policy, tax administrations, tax system, tax reform

This section summarizes the principal initiatives implemented by CIS countries, including those under revenue action plans in the areas of tax policy and tax administration, as well as the current status of...

IV Summary and Conclusion

IV Summary and Conclusion »

Source: Tax Reform in the Baltics, Russia, and Other Countries of the Former Soviet Union

Series: Occasional Papers

Author(s): Liam Ebrill

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 30 August 1999

ISBN: 9781557758026

Keywords: tax administration, tax policy, tax administrations, tax system, tax reform

Tax policy reforms have begun in almost all CIS countries, with some countries having made considerable progress. Specifically, several CIS countries have substantially redrafted their laws so that they are...

Fiscal Reform Over Ten Years of Transition

Fiscal Reform Over Ten Years of Transition »

Source: Fiscal Reform Over Ten Years of Transition

Volume/Issue: 2000/113

Series: IMF Working Papers

Author(s): George Tsibouris , and Vito Tanzi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 June 2000

ISBN: 9781451853698

Keywords: fiscal reform, transition, tax system, tax revenue, tax administrations, tax policy, tax policy reform, Economic Reform,

This paper analyzes fiscal reforms in transition economies during the decade leading up to 1998. The paper argues that macroeconomic stabilization, price liberalization and privatization—the core reforms vis...

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...

III Review of LTU Performance

III Review of LTU Performance »

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 reviews the performance of LTUs in selected countries in five regions (central and eastern Europe; the Baltics and the CIS; Africa; Asia and the Pacific; and Latin America). The effectiveness of...