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Government Finance Statistics Manual 2001

Government Finance Statistics Manual 2001 »

Series: Manuals & Guides

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 19 December 2001

DOI: http://dx.doi.org/10.5089/9781589060616.069

ISBN: 9781589060616

Keywords: taxes, liabilities, interest, payments, loans

This Manual, which updates the first edition published in 1986, is a major advance in the standards for compilation and presentation of fiscal statistics. It is intended as a reference volume for compilers of gover...

Government Finance Statistics Manual 2014
			: Manual

Government Finance Statistics Manual 2014 : Manual »

Series: Manuals & Guides

Author(s): Sage De Clerck , and Tobias Wickens

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 10 March 2015

DOI: http://dx.doi.org/10.5089/9781498343763.069

ISBN: 9781498343763

Keywords: assets, taxes, debt, liabilities, goods

The Government Finance Statistics Manual 2014 (GFSM 2014)-describes a specialized macroeconomic statistical framework--the government finance statistics (GFS) framework--designed to support fiscal analysis. The ma...

Tax Law Design and Drafting, Volume 2

Tax Law Design and Drafting, Volume 2 »

Series: Books

Author(s): Victor Thuronyi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 25 June 1998

DOI: http://dx.doi.org/10.5089/9781557756336.071

ISBN: 9781557756336

Keywords: taxation, tax treaties, tax administration, tax system, tax liability

A comprehensive guide to income tax legislation, this book is the second of two volumes dealing with tax legislation from a comparative law perspective. Distilled from the IMF Legal Department's extensive experienc...

System of National Accounts, 1993

System of National Accounts, 1993 »

Series: Books

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 March 1993

DOI: http://dx.doi.org/10.5089/9789211613520.071

ISBN: 9789211613520

Keywords: taxes, liabilities, fixed capital, interest, fixed assets

The 1993 SNA represents a major advance in national accounting. While updating and clarifying the 1968 SNA, the 1993 SNA provides the basis for improving compilation of national accounts statistics, promoting integ...

The IMF's Statistical Systems in Context of Revision of the United Nations' A System of National Accounts

The IMF's Statistical Systems in Context of Revision of the United Nations' A System of National Accounts »

Series: Books

Author(s): Vicente Galbis

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 September 1991

DOI: http://dx.doi.org/10.5089/9781557751591.071

ISBN: 9781557751591

Keywords: payments, social security, interest, taxes, liabilities

Sponsored by the IMF's Statistics Department and edited by Vicente Galbis, this volume contributes to the international discussion that resulted in the UN's "A System of National Accounts, 1993." Experts from the I...

Malawi

Malawi »

Source: Malawi : Selected Issues and Statistical Appendix

Volume/Issue: 2001/32

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 14 February 2001

ISBN: 9781451827934

Keywords: taxes, interest, payments, debt, liabilities

This report highlights the growth and macroeconomic policies in Malawi, and also analyzes the interaction between aid flows and macroeconomic stabilization policy. The paper reviews the country's recent trade refor...

The Pay-As-You-Earn Taxon Wages

The Pay-As-You-Earn Taxon Wages »

Source: The Pay-As-You-Earn Taxon Wages : Options for Developing Countries and Countries in Transition

Volume/Issue: 1994/105

Series: IMF Working Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 September 1994

ISBN: 9781451947472

Keywords: tax administration, tax liability, taxation, tax collection, tax system

The IMF Working Papers series is designed to make IMF staff research available to a wide audience. Almost 300 Working Papers are released each year, covering a wide range of theoretical and analytical topics, inclu...

Presumptive Taxation

Presumptive Taxation »

Source: Presumptive Taxation : Revenue and Automatic Stabilizer Aspects

Volume/Issue: 1993/69

Series: IMF Working Papers

Author(s): S. Erbas

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 August 1993

ISBN: 9781451960693

Keywords: taxation, tax liability, tax authority, presumptive taxation, tax evasion

Presumptive taxation has been adopted in many countries to tax hard-to-tax activities and reduce evasion. Further, in view of the possible efficiency gains from such techniques, a case can be made for adopting pres...

Presumptive Taxation in Sub-Saharan Africa

Presumptive Taxation in Sub-Saharan Africa »

Source: Presumptive Taxation in Sub-Saharan Africa : Experiences and Prospects

Volume/Issue: 1996/5

Series: IMF Working Papers

Author(s): Helaway Tadesse , and Günther Taube

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 January 1996

ISBN: 9781451842135

Keywords: taxation, presumptive taxation, tax liability, tax authorities, tax evasion

Considering the need to broaden the tax base and to increase tax revenue in an efficient, equitable, and cost-effective manner, this paper analyzes presumptive taxation methods and their application in sub-Saharan...

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...