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Evaluation of Prolonged Use of IMF Resources

Evaluation of Prolonged Use of IMF Resources »

Series: Independent Evaluation Office Reports

Author(s): International Monetary Fund. Independent Evaluation Office

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 10 April 2003

DOI: http://dx.doi.org/10.5089/9781589062054.017

ISBN: 9781589062054

Keywords: balance of payments, current account, tax administration, external debt

This evaluation report covers such topics as the definition and scope of prolonged use, the evolution of IMF policies on prolonged use, characteristics of prolonged users, the effectiveness and design of prolonged...

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...

Tax Administration Reform in the Francophone Countries of Sub-Saharan Africa1

Tax Administration Reform in the Francophone Countries of Sub-Saharan Africa1 »

Source: Tax Administration Reform in the Francophone Countries of Sub-Saharan Africa

Volume/Issue: 2013/173

Series: IMF Working Papers

Author(s): Patrick Fossat , and Michel Bua

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 19 July 2013

ISBN: 9781475581539

Keywords: reform, modernization, tax department, tax administrations, tax offices, local tax offices, General, Business Taxes and Subsidies,

Since the early 1990s, major tax administration reforms have been implemented in the Francophone countries of sub-Saharan Africa, with significant support from the IMF and development partners. While the reforms ha...

Chapter 1: Introduction

Chapter 1: Introduction »

Source: Evaluation of Prolonged Use of IMF Resources

Series: Independent Evaluation Office Reports

Author(s): International Monetary Fund. Independent Evaluation Office

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 10 April 2003

ISBN: 9781589062054

Keywords: balance of payments, current account, tax administration, external debt

1. In recent years, the IMF has been at the center of an array of criticism concerning the adverse side effects of its interventions in the countries that it supports financially, the effectiveness of the ec...

Chapter 2: What Is Prolonged Use and How Widespread Is It?

Chapter 2: What Is Prolonged Use and How Widespread Is It? »

Source: Evaluation of Prolonged Use of IMF Resources

Series: Independent Evaluation Office Reports

Author(s): International Monetary Fund. Independent Evaluation Office

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 10 April 2003

ISBN: 9781589062054

Keywords: balance of payments, current account, tax administration, external debt

What Is Prolonged Use of IMF Resources? 1. There is no official or generally agreed definition of prolonged use of Fund resources (UFR). In previous studies, undertaken both within a...

Chapter 3: The Evolution of the IMF’s Policies with Respect to Prolonged Use of Its Resources

Chapter 3: The Evolution of the IMF’s Policies with Respect to Prolonged Use of Its Resources »

Source: Evaluation of Prolonged Use of IMF Resources

Series: Independent Evaluation Office Reports

Author(s): International Monetary Fund. Independent Evaluation Office

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 10 April 2003

ISBN: 9781589062054

Keywords: balance of payments, current account, tax administration, external debt

1. This chapter describes how the IMF’s policies with respect to prolonged use have evolved over time. It shows that these policies have moved gradually toward greater acceptance of the need to finance adjus...

Chapter 4: Characteristics of Prolonged Users

Chapter 4: Characteristics of Prolonged Users »

Source: Evaluation of Prolonged Use of IMF Resources

Series: Independent Evaluation Office Reports

Author(s): International Monetary Fund. Independent Evaluation Office

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 10 April 2003

ISBN: 9781589062054

Keywords: balance of payments, current account, tax administration, external debt

1. This chapter describes some of the main characteristics of the prolonged users in terms of performance and key economic indicators and compares them with the characteristics of “temporary” users. Further...

Chapter 5: Prolonged Use and Effectiveness of IMF-Supported Programs

Chapter 5: Prolonged Use and Effectiveness of IMF-Supported Programs »

Source: Evaluation of Prolonged Use of IMF Resources

Series: Independent Evaluation Office Reports

Author(s): International Monetary Fund. Independent Evaluation Office

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 10 April 2003

ISBN: 9781589062054

Keywords: balance of payments, current account, tax administration, external debt

1. Since UFR policies have been designed at least to contain, if not entirely avoid, prolonged use, the pervasiveness of the phenomenon raises questions about the effectiveness of IMF-supported programs in p...

Chapter 6: Influence of IMF Governance and Other Institutional Factors on Prolonged Use

Chapter 6: Influence of IMF Governance and Other Institutional Factors on Prolonged Use »

Source: Evaluation of Prolonged Use of IMF Resources

Series: Independent Evaluation Office Reports

Author(s): International Monetary Fund. Independent Evaluation Office

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 10 April 2003

ISBN: 9781589062054

Keywords: balance of payments, current account, tax administration, external debt

1. In this chapter, we examine governance issues that are relevant to the phenomenon of prolonged use. These include institutional biases that can affect program design and contribute to prolonged use, inclu...

Chapter 7: The Implications of Prolonged Use for the Member Country and the IMF

Chapter 7: The Implications of Prolonged Use for the Member Country and the IMF »

Source: Evaluation of Prolonged Use of IMF Resources

Series: Independent Evaluation Office Reports

Author(s): International Monetary Fund. Independent Evaluation Office

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 10 April 2003

ISBN: 9781589062054

Keywords: balance of payments, current account, tax administration, external debt

1. In this chapter, we examine the effects of prolonged use on institutional development within the borrowing countries and on the IMF’s financial and human resources. Implications for...