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Regional Economic Issues, November 2015, Europe

Regional Economic Issues, November 2015, Europe »

Series: Regional Economic Outlook

Author(s): International Monetary Fund. European Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 13 November 2015

DOI: http://dx.doi.org/10.5089/9781513528731.086

ISBN: 9781513528731

Keywords: taxes, expenditure, revenue, tax, budget

The key policy challenges facing countries in Central, Eastern, and Southeastern Europe remain broadly unchanged, among them supporting domestic demand, addressing financial crisis legacies, rebuilding buffers agai...

Fiscal Federalism in Theory and Practice

Fiscal Federalism in Theory and Practice »

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 10 September 1997

DOI: http://dx.doi.org/10.5089/9781557756633.071

ISBN: 9781557756633

Keywords: tax administration, taxation, intergovernmental fiscal relations, tax revenue, local governments

Over the past few decades, a clear trend has emerged worldwide toward the devolution of spending and, to a lesser extent, revenue-raising responsibilities to state and local levels of government. One view is that t...

Governance, Corruption, and Economic Performance

Governance, Corruption, and Economic Performance »

Series: Books

Author(s): Sanjeev Gupta , and George Abed

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 24 September 2002

DOI: http://dx.doi.org/10.5089/9781589061163.071

ISBN: 9781589061163

Keywords: decentralization, military spending, military, tax revenue, government expenditure

This volume presents 18 recent IMF research studies on the causes and consequences of corruption, as well as how it can most effectively be combated to improve governance, increase economic growth, and reduce pover...

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....

Eastern Europe

Eastern Europe »

Source: Eastern Europe : Factors Underlying the Weakening Performance of Tax Revenues

Volume/Issue: 1994/104

Series: IMF Working Papers

Author(s): Gérard Bélanger

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 September 1994

ISBN: 9781451947908

Keywords: tax revenues, tax rates, tax base, indirect taxes, taxation

The paper analyzes the decline of tax revenue/GDP ratios in transition economies of central and eastern Europe. The paper separates the effect on revenues of discretionary policy actions and finds that endogenous f...

I. Recent Developments, Outlook, and Risks

I. Recent Developments, Outlook, and Risks »

Source: Regional Economic Issues, November 2015, Europe

Series: Regional Economic Outlook

Author(s): International Monetary Fund. European Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 13 November 2015

ISBN: 9781513528731

Keywords: taxes, expenditure, revenue, tax, budget

While a modest contraction in activity is expected this year for the Central, Eastern and Southeastern Europe (CESEE) as a whole, this reflects widely divergent country-specific developments. Mo...

II. Fiscal Consolidation in CESEE and ITS Long-Term Impact on Growth

II. Fiscal Consolidation in CESEE and ITS Long-Term Impact on Growth »

Source: Regional Economic Issues, November 2015, Europe

Series: Regional Economic Outlook

Author(s): International Monetary Fund. European Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 13 November 2015

ISBN: 9781513528731

Keywords: taxes, expenditure, revenue, tax, budget

After the onset of the global financial crisis, economies in CESEE came under pressure to correct external and internal imbalances. By now, much of the external adjustment has taken place, via i...

III. Policy Priorities

III. Policy Priorities »

Source: Regional Economic Issues, November 2015, Europe

Series: Regional Economic Outlook

Author(s): International Monetary Fund. European Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 13 November 2015

ISBN: 9781513528731

Keywords: taxes, expenditure, revenue, tax, budget

Supporting domestic demand, addressing crisis legacies, rebuilding buffers against external shocks, and improving the business environment to boost investment and long-term growth are still the...

Zero Corporate Income Tax in Moldova

Zero Corporate Income Tax in Moldova »

Source: Zero Corporate Income Tax in Moldova : Tax Competition and Its Implications for Eastern Europe

Volume/Issue: 2008/203

Series: IMF Working Papers

Author(s): Marcin Piatkowski , and Mariusz Jarmuzek

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 August 2008

ISBN: 9781451870619

Keywords: corporate tax, tax coordination, corporate tax rates, tax revenue, Moldova, Republic of,

Global economic integration intensified tax competition and raised concerns about the resulting "race to the bottom", which could undermine public investment and social spending. The aim of this paper is to test pr...

Determinants of Tax Revenue Efforts in Developing Countries

Determinants of Tax Revenue Efforts in Developing Countries »

Source: Determinants of Tax Revenue Efforts in Developing Countries

Volume/Issue: 2007/184

Series: IMF Working Papers

Author(s): Abhijit Sen Gupta

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 July 2007

ISBN: 9781451867480

Keywords: Revenue performance, panel data, tax revenue, government revenue, export share, foreign debt, tax ratio,

This paper contributes to the existing empirical literature on the principal determinants of tax revenue performance across developing countries by using a broad dataset and accounting for some econometric issues t...