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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...

Revenue Administration Reforms in anglophone Africa Since the Early 1990's

Revenue Administration Reforms in anglophone Africa Since the Early 1990's »

Source: Revenue Administration Reforms in anglophone Africa Since the Early 1990's

Volume/Issue: 2011/162

Series: IMF Working Papers

Author(s): David Kloeden

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 July 2011

ISBN: 9781455296736

Keywords: Revenue authority, VAT, self-assessment, integrated tax administration, Anglophone Africa, tax reform, large taxpayer office, tax administrations, large taxpayers, taxpayer services

Despite positive but mixed progress over two decades, most lower income African countries need to enhance their low tax-to-GDP ratios by mobilizing domestic resources to complement debt relief, donor aid and to ach...

Statistical Appendix

Statistical Appendix »

Source: 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

ISBN: 9781557757173

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

Table 11. Summary of Fiscal Accounts 1 (In percent of GDP; a...

I Introduction and Summary

I Introduction and Summary »

Source: 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

ISBN: 9781557757173

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

Since 1986 the International Monetary Fund has supported the adjustment programs of its low-income members with loans on highly concessional terms through two arrangements, the Structural Adjustment Facility...

II Review of Fiscal Developments

II Review of Fiscal Developments »

Source: 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

ISBN: 9781557757173

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

The countries that seek support under the SAF and ESAF programs are typically those experiencing deep-seated macroeconomic and structural problems, often associated with persistent weak growth, high inflatio...

III Revenue Policy and Performance

III Revenue Policy and Performance »

Source: 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

ISBN: 9781557757173

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

Adjustment programs have often been initiated at times of fiscal stress, with initial efforts focused on alleviating fiscal imbalances that threatened macroeconomic stability. Although short-term measures, s...

IV Expenditure Policy and Performance

IV Expenditure Policy and Performance »

Source: 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

ISBN: 9781557757173

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

As noted above, expenditure reforms are necessary for ensuring macroeconomic stability, promoting growth, and enhancing the efficiency of public expenditures. This section discusses expenditure policy object...

V Implications for Program Design

V Implications for Program Design »

Source: 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

ISBN: 9781557757173

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

The preceding analysis shows that both revenue and expenditure policy reforms need to be viewed in the context of structural reforms more generally. But structural reforms have long gestation lags and their...

Managing Income Tax Compliance through Self-Assessment

Managing Income Tax Compliance through Self-Assessment »

Source: Managing Income Tax Compliance through Self-Assessment

Volume/Issue: 2014/41

Series: IMF Working Papers

Author(s): Andrew Okello

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 11 March 2014

ISBN: 9781475515237

Keywords: self-assessment, tax return, tax officials, tax administrations, General, Personal Income and Other Nonbusiness Taxes and Subsidies, Business Taxes and Subsidies,

Modern tax administrations seek to optimize tax collections while minimizing administration costs and taxpayer compliance costs. Experience shows that voluntary compliance is best achieved through a system of self-...

Electronic Fiscal Devices (EFDs) An Empirical Study of their Impact on Taxpayer Compliance and Administrative Efficiency

Electronic Fiscal Devices (EFDs) An Empirical Study of their Impact on Taxpayer Compliance and Administrative Efficiency »

Source: Electronic Fiscal Devices (EFDs) An Empirical Study of their Impact on Taxpayer Compliance and Administrative Efficiency

Volume/Issue: 2015/73

Series: IMF Working Papers

Author(s): Peter Casey , and Patricio Castro

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 30 March 2015

ISBN: 9781475521023

Keywords: electronic fiscal devises, noncompliance, VAT, administration, business, technology, performance, business processes, General, Personal Income and Other Nonbusiness Taxes and Subsidies

Several administrations have adopted electronic fiscal devices (EFDs) in their quest to combat noncompliance, particularly as regards sales and the value-added tax (VAT) payable on sales. The introduction of EFDs t...