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Fiscal Positions in Latin America

Fiscal Positions in Latin America »

Source: Fiscal Positions in Latin America : Have They Really Improved?

Volume/Issue: 2008/137

Series: IMF Working Papers

Author(s): Jeronimo Zettelmeyer , and Ivanna Hollar

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 May 2008

ISBN: 9781451869965

Keywords: tax structure, tax system, tax revenue, tax administration

Fiscal performance in Latin America looks much improved this decade compared to the 1980s or 1990s. Is this a "structural" improvement or likely to be transitory? This paper answers this question by estimating the...

A Taxon Gross Assets of Enterprises as a Form of Presumptive Taxation

A Taxon Gross Assets of Enterprises as a Form of Presumptive Taxation »

Source: A Taxon Gross Assets of Enterprises as a Form of Presumptive Taxation

Volume/Issue: 1992/16

Series: IMF Working Papers

Author(s): Efraim Sadka , and Vito Tanzi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 February 1992

ISBN: 9781451843316

Keywords: tax base, tax revenues, presumptive taxation, tax liability

A tax on gross assets has been introduced in some developing countries where several factors (most notably, high inflation) enabled apparently viable enterprises to report losses for income tax purposes. The idea o...

Costa Rica

Costa Rica »

Source: Costa Rica : Technical Assistance Report-Revenue Administration Gap Analysis Program-Tax Gap Analysis for General Sales and Corporate Income Tax

Volume/Issue: 2018/124

Series: IMF Staff Country Reports

Author(s): International Monetary Fund. Fiscal Affairs Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 29 May 2018

ISBN: 9781484356777

Keywords: Revenue administration, Sales taxes, Corporate income taxes, Tax revenues, Technical Assistance Reports, Costa Rica

This Technical Assistance Report presents the estimates of tax gaps for general sales tax (GST) and corporate income tax in Costa Rica. The estimated GST compliance gap in Costa Rica increased from 29 percent in 20...

Fiscal Positions in Latin America
			: Have They Really Improved?

Fiscal Positions in Latin America : Have They Really Improved? »

Volume/Issue: 2008/137

Series: IMF Working Papers

Author(s): Jeronimo Zettelmeyer , and Ivanna Hollar

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 May 2008

DOI: http://dx.doi.org/10.5089/9781451869965.001

ISBN: 9781451869965

Keywords: tax structure, tax system, tax revenue, tax administration

Fiscal performance in Latin America looks much improved this decade compared to the 1980s or 1990s. Is this a "structural" improvement or likely to be transitory? This paper answers this question by estimating the...

A Taxon Gross Assets of Enterprises as a Form of Presumptive Taxation

A Taxon Gross Assets of Enterprises as a Form of Presumptive Taxation »

Volume/Issue: 1992/16

Series: IMF Working Papers

Author(s): Efraim Sadka , and Vito Tanzi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 February 1992

DOI: http://dx.doi.org/10.5089/9781451843316.001

ISBN: 9781451843316

Keywords: tax base, tax revenues, presumptive taxation, tax liability

A tax on gross assets has been introduced in some developing countries where several factors (most notably, high inflation) enabled apparently viable enterprises to report losses for income tax purposes. The idea o...

Costa Rica
			: Technical Assistance Report-Revenue Administration Gap Analysis Program-Tax Gap Analysis for General Sales and Corporate Income Tax

Costa Rica : Technical Assistance Report-Revenue Administration Gap Analysis Program-Tax Gap Analysis for General Sales and Corporate Income Tax »

Volume/Issue: 2018/124

Series: IMF Staff Country Reports

Author(s): International Monetary Fund. Fiscal Affairs Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 29 May 2018

DOI: http://dx.doi.org/10.5089/9781484356777.002

ISBN: 9781484356777

Keywords: Revenue administration, Sales taxes, Corporate income taxes, Tax revenues, Technical Assistance Reports, Costa Rica

This Technical Assistance Report presents the estimates of tax gaps for general sales tax (GST) and corporate income tax in Costa Rica. The estimated GST compliance gap in Costa Rica increased from 29 percent in 20...