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Transition to Market
			: Studies in Fiscal Reform

Transition to Market : Studies in Fiscal Reform »

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 June 1993

DOI: http://dx.doi.org/10.5089/9781557752758.071

ISBN: 9781557752758

Keywords: privatization, tax administration, tax system, taxation, tax reform

The IMF has been a major participant in the challenge of transforming many African, Asian, and European countries from centrally planned to market economies. The authors of this book, mainly staff members of the IM...

Tax Reform in Economies in Transition

Tax Reform in Economies in Transition »

Source: Tax Reform in Economies in Transition : A Brief Introduction to the Main Issues

Volume/Issue: 1991/23

Series: IMF Working Papers

Author(s): Vito Tanzi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 March 1991

ISBN: 9781451921052

Keywords: tax systems, tax revenue, tax system, tax administrations

The transition from a command to a market economy requires profound reforms of the tax system. Such a transition will put downward pressures on the level of taxation at a time when public expenditure remains high....

Revenue Administration

Revenue Administration »

Source: Revenue Administration : Performance Measurement in Tax Administration

Volume: 2010

Series: Technical Notes and Manuals

Author(s): William Joseph Crandall

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 29 July 2010

ISBN: 9781462316236

Keywords: tax administration, performance measurement, performance management, performance indicators, operational planning, strategic planning, tax administrations, taxpayers

This technical note describes measuring performance in tax administration. Performance measurement is an ongoing process of ascertaining how well, or how poorly, an organization is achieving its goals and objective...

Chapter 1 Financial Markets and Public Finance in the Transformation Process

Chapter 1 Financial Markets and Public Finance in the Transformation Process »

Source: Transition to Market : Studies in Fiscal Reform

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 June 1993

ISBN: 9781557752758

Keywords: privatization, tax administration, tax system, taxation, tax reform

In an interesting and thoughtful essay on “Issues in the Reform of Socialist Economies” Fischer and Gelb (1991) made an assessment of the time that it would take for various reforms...

Chapter 2 Bulgaria’s Transition to a Market Economy: Fiscal Aspects

Chapter 2 Bulgaria’s Transition to a Market Economy: Fiscal Aspects »

Source: Transition to Market : Studies in Fiscal Reform

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 June 1993

ISBN: 9781557752758

Keywords: privatization, tax administration, tax system, taxation, tax reform

The primary objective of modern economic systems is to promote orderly growth. After four decades of central planning under communism in Bulgaria, it became abundantly clear that a...

Chapter 3 The Czech and Slovak Federal Republic: Government Finances in a Period of Transition

Chapter 3 The Czech and Slovak Federal Republic: Government Finances in a Period of Transition »

Source: Transition to Market : Studies in Fiscal Reform

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 June 1993

ISBN: 9781557752758

Keywords: privatization, tax administration, tax system, taxation, tax reform

This chapter discusses the ongoing transformation of public finances in the Czech and Slovak Federal Republic. It starts with a survey of the constitutional crisis created by pressu...

Chapter 4 Hungary: A Case of Gradual Fiscal Reform

Chapter 4 Hungary: A Case of Gradual Fiscal Reform »

Source: Transition to Market : Studies in Fiscal Reform

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 June 1993

ISBN: 9781557752758

Keywords: privatization, tax administration, tax system, taxation, tax reform

Among former centrally planned economies, Hungary has been at the forefront in initiating market-oriented reforms in general and overhauling fiscal institutions in particular. The r...

Chapter 5 Fundamental Fiscal Reform in Poland: Issues of Design and Implementation

Chapter 5 Fundamental Fiscal Reform in Poland: Issues of Design and Implementation »

Source: Transition to Market : Studies in Fiscal Reform

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 June 1993

ISBN: 9781557752758

Keywords: privatization, tax administration, tax system, taxation, tax reform

Poland was one of the first among centrally planned countries to have committed itself, as early as mid-1989, to the adoption of market-oriented economic reforms. The authorities vi...

Chapter 6 Romania: Assessment of Turnover and Income Taxes

Chapter 6 Romania: Assessment of Turnover and Income Taxes »

Source: Transition to Market : Studies in Fiscal Reform

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 June 1993

ISBN: 9781557752758

Keywords: privatization, tax administration, tax system, taxation, tax reform

Two major taxes in Romania’s tax system have been the turnover tax and wage fund tax. The turnover tax accounted for about 26 percent of general government revenue (over 9 percent o...

Chapter 7 The Realized Net Present Value of the Soviet Union

Chapter 7 The Realized Net Present Value of the Soviet Union »

Source: Transition to Market : Studies in Fiscal Reform

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 June 1993

ISBN: 9781557752758

Keywords: privatization, tax administration, tax system, taxation, tax reform

On December 25, 1991, the Soviet Union was dissolved. A cornerstone assumption of much public finance theory was undermined: the life of the government was not infinite. Following t...