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Denmark: Technical Assistance Report-Revenue Administration Gap Analysis Program-The Value-Added Tax Gap

Denmark: Technical Assistance Report-Revenue Administration Gap Analysis Program-The Value-Added Tax Gap »

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

Volume/Issue: 2016/59

Series: IMF Staff Country Reports

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

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 23 February 2016

ISBN: 9781498369633

Keywords: tax, taxes, added tax, tax administration, taxpayers

This report presents estimates of the tax gap for Denmark for the period 2008-12. There are two main components to the RA-GAP methodology for estimating the VAT gap: 1) estimate the potential VAT collections for a...

Finland: Technical Assistance Report-Revenue Administration Gap Analysis Program-The Value-Added Tax Gap

Finland: Technical Assistance Report-Revenue Administration Gap Analysis Program-The Value-Added Tax Gap »

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

Volume/Issue: 2016/60

Series: IMF Staff Country Reports

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

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 23 February 2016

ISBN: 9781475558722

Keywords: tax, added tax, compliance gap, revenue

This report presents estimates of the tax gap for Finland for the period 2008-14. There are two main components to the RA-GAP methodology for estimating the VAT gap: 1) estimate the potential VAT collections for a...

Estimating the Base of the Value-Added Tax (VAT) in Developing Countries

Estimating the Base of the Value-Added Tax (VAT) in Developing Countries »

Source: Estimating the Base of the Value-Added Tax (VAT) in Developing Countries : The Problem of Exemptions

Volume/Issue: 1991/21

Series: IMF Working Papers

Author(s): George Mackenzie

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 February 1991

ISBN: 9781451921465

Keywords: vat, aggregate consumption, value-added tax, intermediate inputs, indirect tax

Developing countries with VATs typically exempt a large number of goods and services. Following a brief discussion of the rationale for exemptions, this paper presents a formula for the base of a VAT with exemption...

The Value-Added Tax

The Value-Added Tax »

Source: The Value-Added Tax : Its Causes and Consequences

Volume/Issue: 2007/183

Series: IMF Working Papers

Author(s): Ben Lockwood , and Michael Keen

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 July 2007

ISBN: 9781451867473

Keywords: vat, tax ratio, taxation, tax system, Value-added Tax, Tax Reform,

Has the VAT proved, as its proponents claim, an especially effective form of taxation? To address this, this paper first shows that a tax innovation-such as the introduction of a VAT- reduces the marginal cost of p...

Ukraine: Technical Assistance Report-Tax Administration Reforms and Governance Options

Ukraine: Technical Assistance Report-Tax Administration Reforms and Governance Options »

Source: Ukraine: Technical Assistance Report-Tax Administration Reforms and Governance Options

Volume/Issue: 2016/49

Series: IMF Staff Country Reports

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

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 18 March 2016

ISBN: 9781498324847

Keywords: tax, revenue, arrears, debt, monetary fund, Tax administration, Value added tax, Tax collection, Tax reforms, Governance

This paper focuses on Ukraine’s tax administration reforms and governance options. The main purpose of this paper is to develop enhancing measures to support Ministry of Revenue and Duties in meeting government’s c...

Fiscal Devaluation and Fiscal Consolidation

Fiscal Devaluation and Fiscal Consolidation »

Source: Fiscal Devaluation and Fiscal Consolidation : The VAT in Troubled Times

Volume/Issue: 2012/85

Series: IMF Working Papers

Author(s): Michael Keen , and Ruud A. Mooij

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 March 2012

ISBN: 9781475502480

Keywords: value-added tax, tax reform, vat, taxation, tax rates, fiscal consolidation, tax changes, Subsidies, and Revenue: General,

This paper focuses on two core tax design issues that arise in addressing current fiscal challenges. It first explores the idea, prominent in troubled Eurozone countries, of a "fiscal devaluation": shifting from so...

VAT Refunds

VAT Refunds »

Source: VAT Refunds : A Review of Country Experience

Volume/Issue: 2005/218

Series: IMF Working Papers

Author(s): Graham Harrison , and Russell Krelove

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 November 2005

ISBN: 9781451862379

Keywords: VAT, VAT refund, Refund claim, VAT audit, tax administration, tax administrations, tax authorities, tax authority, Business Taxes and Subsidies including sales and value-added (VAT),

A key feature of the invoice-credit form of value-added tax (VAT) is that some businesses- notably exporters-will pay more tax on their purchases than is due on their sales, and so can seek refunds of excess credit...

An Analysis of Value-Added Taxes in Russia and Other Countries of the Former Soviet Union

An Analysis of Value-Added Taxes in Russia and Other Countries of the Former Soviet Union »

Source: An Analysis of Value-Added Taxes in Russia and Other Countries of the Former Soviet Union

Volume/Issue: 1995/1

Series: IMF Working Papers

Author(s): Emil Sunley , and Victoria Perry

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 January 1995

ISBN: 9781451841572

Keywords: vat, transition countries, importing country, value-added tax, intermediate goods, An Analysis of Value,

Since the dissolution of the Soviet Union at the end of 1991, Russia and the other countries which were members of the USSR have adopted value-added taxes. The value-added tax now provides a very significant portio...

Debt, Taxes, and Banks

Debt, Taxes, and Banks »

Source: Debt, Taxes, and Banks

Volume/Issue: 2012/48

Series: IMF Working Papers

Author(s): Michael Keen , and Ruud Mooij

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 February 2012

ISBN: 9781463937096

Keywords: Bank taxation, corporate tax, debt bias, leverage, tax rate, capital requirement, deposit insurance, bank capital, Business Taxes and Subsidies including sales and value-added (VAT),

Understanding the impact of the asymmetric tax treatment of debt and equity on the capital structures of financial institutions is critical to shaping and assessing responses to the problem of excessive leverage th...

A Partial Race to the Bottom

A Partial Race to the Bottom »

Source: A Partial Race to the Bottom : Corporate Tax Developments in Emerging and Developing Economies

Volume/Issue: 2012/28

Series: IMF Working Papers

Author(s): Junhyung Park , Sukhmani Bedi , S. M. Ali Abbas , and Alexander Klemm

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 January 2012

ISBN: 9781463933135

Keywords: Effective Tax Rates, Corporate Income Tax, Special Economic Zones, Low-Income Countries, Developing Economies, tax rate, tax competition, corporate tax, tax revenues, Business Taxes and Subsidies including sales and value-added (VAT),

This paper assembles a new dataset on corporate income tax regimes in 50 emerging and developing economies over 1996-2007 and analyzes their impact on corporate tax revenues and domestic and foreign investment. It...