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South Africa

South Africa »

Source: South Africa : Technical Assistance Report-Revenue Administration Gap Analysis Program-The Value-Added Tax Gap

Volume/Issue: 2015/180

Series: IMF Staff Country Reports

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

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 10 July 2015

ISBN: 9781513581897

Keywords: revenues, tax, compliance gap, revenue, capital formation

This Technical Assistance Report discusses the results of applying the value-added tax (VAT) gap estimation methodology of the Revenue Administration Gap Analysis Program (RA-GAP) to South Africa for the period 200...

Tax Policy for Emerging Markets

Tax Policy for Emerging Markets »

Source: Tax Policy for Emerging Markets : Developing Countries

Volume/Issue: 2000/35

Series: IMF Working Papers

Author(s): Howell Zee , and Vito Tanzi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 February 2000

ISBN: 9781451845341

Keywords: tax reform, taxation, tax incentives, tax revenue, tax system

This paper discusses important tax policy issues facing developing countries today. It views tax policy from both the macroeconomic perspective, which focuses on broad questions such as the level and composition of...

How to Establish a Tax Policy Unit

How to Establish a Tax Policy Unit »

Source: How to Establish a Tax Policy Unit

Volume: 17

Series: IMF How To Notes

Author(s): Martin Grote

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 19 October 2017

ISBN: 9781484323816

Keywords: Fiscal policy, Tax policy, Tax reforms, Revenue administration, Tax revenue, How to Establish a Tax Policy Unit, TPU, economic impact analysis, develop economy, impact analysis

This paper explores that in developing economies, sufficient tax revenue is necessary to finance spending on health care, education, and infrastructure-all of which are prerequisites for economic growth and develop...

How to Establish a Tax Policy Unit

How to Establish a Tax Policy Unit »

Source: How to Establish a Tax Policy Unit

Series: IMF How To Notes

Author(s): Martin Grote

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 23 October 2019

Language: Russian

ISBN: 9781498320986

Keywords: Fiscal policy, Tax policy, Tax reforms, Revenue administration, Tax revenue, How to Establish a Tax Policy Unit, TPU, economic impact analysis, develop economy, impact analysis

How to Establish a Tax Policy Unit...

How to Establish a Tax Policy Unit

How to Establish a Tax Policy Unit »

Source: How to Establish a Tax Policy Unit

Volume: 17

Series: IMF How To Notes

Author(s): Martin Grote

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 23 October 2019

Language: Spanish

ISBN: 9781498321280

Keywords: Fiscal policy, Tax policy, Tax reforms, Revenue administration, Tax revenue, How to Establish a Tax Policy Unit, TPU, economic impact analysis, develop economy, impact analysis

How to Establish a Tax Policy Unit...

South Africa: Technical Assistance Report—Fiscal Regimes for Mining and Petroleum: Opportunities and Challenges

South Africa: Technical Assistance Report—Fiscal Regimes for Mining and Petroleum: Opportunities and Challenges »

Source: South Africa : Technical Assistance Report-Fiscal Regimes for Mining and Petroleum: Opportunities and Challenges

Volume/Issue: 2015/244

Series: IMF Staff Country Reports

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

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 08 September 2015

ISBN: 9781513514802

Keywords: Mining sector, Oil, Natural gas, Fiscal policy, Taxation, Income taxes, Corporate taxes, Tax rates, Technical Assistance Reports, South Africa

This Technical Assistance report reviews South Africa's tax system and also examines the fiscal regime with a view to generating a sustainable revenue contribution from mining and petroleum in future. Mining has hi...

South Africa: Fiscal Regimes for Mining and Petroleum : Opportunities and Challenges

South Africa: Fiscal Regimes for Mining and Petroleum : Opportunities and Challenges »

Source: South Africa : Technical Assistance Report-Fiscal Regimes for Mining and Petroleum: Opportunities and Challenges

Volume/Issue: 2015/244

Series: IMF Staff Country Reports

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

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 08 September 2015

ISBN: 9781513514802

Keywords: Mining sector, Oil, Natural gas, Fiscal policy, Taxation, Income taxes, Corporate taxes, Tax rates, Technical Assistance Reports, South Africa

This Technical Assistance report reviews South Africa's tax system and also examines the fiscal regime with a view to generating a sustainable revenue contribution from mining and petroleum in future. Mining has hi...

Designing Interest and Tax Penalty Regimes

Designing Interest and Tax Penalty Regimes »

Source: Designing Interest and Tax Penalty Regimes

Volume/Issue: 2019/1

Series: Tax Law Technical Note

Author(s): Christophe Waerzeggers , and Cory Hillier

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 18 March 2019

ISBN: 9781498302012

Keywords: Tax revenue, Market interest rates, Tax assessments, Interest rates on loans, Tax evasion, administrative penalty, underpayment, tax authority, late payment, taxpayer

Designing Interest and Tax Penalty Regimes...

Cyclicality of Revenue and Structural Balances in South Africa

Cyclicality of Revenue and Structural Balances in South Africa »

Source: Cyclicality of Revenue and Structural Balances in South Africa

Volume/Issue: 2010/216

Series: IMF Working Papers

Author(s): Burcu Aydin

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 September 2010

ISBN: 9781455208814

Keywords: structural balance, credit growth, commodity and asset prices, tax revenue, tax base, tax policy, budget balance, Multiple or Simultaneous Equation Models: Time-Series Models, Econometric Modeling: General,

This paper applies a disaggregated method for the calculation of the cyclical component of the budget balance for South Africa with an emphasis on the effect of commodity and asset prices, and credit cycle. Results...

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...