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Estimating the Corporate Income Tax Gap

Estimating the Corporate Income Tax Gap »

Source: Estimating the Corporate Income Tax Gap : The RA-GAP Methodology

Volume: 18

Series: Technical Notes and Manuals

Author(s): Junji Ueda

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 12 September 2018

ISBN: 9781484357224

Keywords: Tax evasion, Tax evasion, Tax compliance, Tax Gap, Corporate Income Tax, General, Business Taxes and Subsidies

The IMF Fiscal Affairs Department's Revenue Administration Gap Analysis Program (RA-GAP) aims to provide a quantitative analysis of the tax gap between potential revenues and actual collections, and this technical...

Balance of Payments Textbook

Balance of Payments Textbook »

Series: Manuals & Guides

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 26 January 1996

Language: Russian

DOI: http://dx.doi.org/10.5089/9781557755742.069

ISBN: 9781557755742

Keywords: payments, balance of payments, liabilities, direct investment, reserve assets, interest, debt, freight, loans, customs

The Balance of Payments Textbook, like the Balance of Payments Compilation Guide, is a companion document to the fifth edition of the Balance of Payments Manual. The Textbook provides illustrative examples and appl...

Balance of Payments Textbook

Balance of Payments Textbook »

Series: Manuals & Guides

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 20 March 2000

Language: Chinese

DOI: http://dx.doi.org/10.5089/9781557758774.069

ISBN: 9781557758774

Keywords: payments, balance of payments, liabilities, direct investment, reserve assets, interest, debt, freight, loans, customs

The Balance of Payments Textbook, like the Balance of Payments Compilation Guide, is a companion document to the fifth edition of the Balance of Payments Manual. The Textbook provides illustrative examples and appl...

Balance of Payments Textbook

Balance of Payments Textbook »

Series: Manuals & Guides

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 27 October 2003

Language: Arabic

DOI: http://dx.doi.org/10.5089/9781589062924.069

ISBN: 9781589062924

Keywords: payments, balance of payments, liabilities, direct investment, reserve assets, interest, debt, freight, loans, customs

The Balance of Payments Textbook, like the Balance of Payments Compilation Guide, is a companion document to the fifth edition of the Balance of Payments Manual. The Textbook provides illustrative examples and appl...

Balance of Payments Manual, Sixth Edition

Balance of Payments Manual, Sixth Edition »

Series: Manuals & Guides

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 07 September 2011

Language: Arabic

DOI: http://dx.doi.org/10.5089/9781589068131.069

ISBN: 9781589068131

Keywords: debt, liabilities, payments, direct investment, interest, loans, taxes, investment income, foreign currency, current account

The sixth edition of the Balance of Payments and International Investment Position Manual presents revised and updated standards for concepts, definitions, and classifications for international accounts statistics....

Balance of Payments Manual, Sixth Edition

Balance of Payments Manual, Sixth Edition »

Series: Manuals & Guides

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 07 September 2011

Language: Chinese

DOI: http://dx.doi.org/10.5089/9781589068148.069

ISBN: 9781589068148

Keywords: debt, liabilities, payments, direct investment, interest, loans, taxes, investment income, foreign currency, current account

The sixth edition of the Balance of Payments and International Investment Position Manual presents revised and updated standards for concepts, definitions, and classifications for international accounts statistics....

Balance of Payments Manual, Sixth Edition

Balance of Payments Manual, Sixth Edition »

Series: Manuals & Guides

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 19 July 2012

Language: Russian

DOI: http://dx.doi.org/10.5089/9781589068162.069

ISBN: 9781589068162

Keywords: debt, liabilities, payments, direct investment, interest, loans, taxes, investment income, foreign currency, current account

The sixth edition of the Balance of Payments and International Investment Position Manual presents revised and updated standards for concepts, definitions, and classifications for international accounts statistics....

Revenue Administration

Revenue Administration »

Source: Revenue Administration : A Toolkit for Implementing a Revenue Authority

Volume: 2010

Series: Technical Notes and Manuals

Author(s): Maureen Kidd , and William Joseph Crandall

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 20 May 2010

ISBN: 9781455277452

Keywords: Governance, Revenue Authority, revenue administration, tax compliance, autonomy in tax administration, accountability, tax, customs, revenue, ra

This technical note presents a toolkit for implementing a revenue authority. This toolkit is a guide with a series of operational modules designed to assist countries when they implement a 'revenue authority' to ad...

Revenue Administration

Revenue Administration »

Source: Revenue Administration : Implementing a High-Wealth Individual Compliance Program

Volume: 17

Series: Technical Notes and Manuals

Author(s): Lucilla Mc Laughlin , and John Buchanan

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 05 May 2017

ISBN: 9781475592948

Keywords: Tax evasion, Tax Administration; Tax Compliance; Tax Avoidance; Tax Audit; Personal Income Tax; Compliance Risk Management; High Wealth Individual; Ultra-High Wealth Individual; HWI Compliance Program, Tax Administration, Tax Compliance, Tax Avoidance, Tax Audit; Personal Income Tax, Compliance Risk Management, High Wealth Individual, Ultra-High Wealth Individual, HWI Compliance Program

This technical note is provided as guidance to tax administrations that are considering a program to enhance the tax compliance of high wealth individuals. The note explains the rationale for a specialized complian...

Revenue Administration

Revenue Administration »

Source: Revenue Administration : Taxpayer Audit--Use of Indirect Methods

Volume/Issue: 2010/05

Series: Technical Notes and Manuals

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 14 April 2010

ISBN: 9781455238101

Keywords: taxpayer audit, tax audit methods, indirect methods, indirect audit methods, taxpayers, financial affairs, auditors, taxable income, tax liabilities

This technical note examines the use of indirect methods in a taxpayer audit. Indirect methods involve the determination of tax liabilities through an analysis of a taxpayer's financial affairs utilizing informatio...