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Taxation in Sub-Saharan Africa

Taxation in Sub-Saharan Africa »

Series: Occasional Papers

Author(s): Vito Tanzi , M. Yücelik , Peter Griffith , and Carlos Aguirre

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 31 October 1981

DOI: http://dx.doi.org/10.5089/9781557750815.084

ISBN: 9781557750815

Keywords: taxation, sales tax, tax system, tax administration, sales taxes

This study indentifies some of the taxation problems most frequently encountered by Fund member countries in sub-Saharan Africa and seeks solutions that may be useful to either the region as a whole or to groups of...

Fiscal Policy Formulation and Implementation in Oil-Producing Countries

Fiscal Policy Formulation and Implementation in Oil-Producing Countries »

Series: Books

Author(s): Jeffrey Davis , Annalisa Fedelino , and Rolando Ossowski

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 21 August 2003

DOI: http://dx.doi.org/10.5089/9781589061750.071

ISBN: 9781589061750

Keywords: oil prices, fiscal policy, oil revenues, oil and gas, taxation

Countries with large oil resources can benefit substantially from them. However, despite their huge natural resources, many oil producers have had disappointing growth, widespread poverty, and continuing vulnerabil...

The Modern VAT

The Modern VAT »

Series: Books

Author(s): Liam Ebrill , Michael Keen , and Victoria Perry

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 05 November 2001

DOI: http://dx.doi.org/10.5089/9781589060265.071

ISBN: 9781589060265

Keywords: vat, tax administration, sales tax, taxation, tax system

Value-added tax, or VAT, first introduced less than 50 years ago, is now a pivotal component of tax systems around the world. The rapid and seemingly irresistible rise of the VAT is probably the most important tax...

The Taxation of Petroleum and Minerals
			: Principles, Problems and Practice

The Taxation of Petroleum and Minerals : Principles, Problems and Practice »

Series: Books

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 19 April 2010

DOI: http://dx.doi.org/10.5089/9780415781381.071

ISBN: 9780415781381

Keywords: taxation, tax administration, gas, fiscal stability, tax system

There are few areas of economic policy-making in which the returns to good decisions are so high-and the punishment of bad decisions so cruel-as in the management of natural resource wealth. Rich endowments of oil,...

Improving Large Taxpayers' Compliance
			: A Review of Country Experience

Improving Large Taxpayers' Compliance : A Review of Country Experience »

Series: Occasional Papers

Author(s): Olivier Benon , Katherine Baer , and Juan Toro R.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 29 April 2002

DOI: http://dx.doi.org/10.5089/9781589061187.084

ISBN: 9781589061187

Keywords: Taxes, Taxation, tax administration, large taxpayers, tax collection, tax administrations, taxpayer compliance

One area that has not been reviewed in developing countries is the growing focus on different segments of the taxpayer population-including the large taxpayers-as a way to encourage greater stability in public reve...

Administering Fiscal Regimes for Extractive Industries
			: A Handbook

Administering Fiscal Regimes for Extractive Industries : A Handbook »

Series: Books

Author(s): Jack Calder

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 18 July 2014

DOI: http://dx.doi.org/10.5089/9781475575170.071

ISBN: 9781475575170

Keywords: natural resource, natural resources, natural resource taxes, natural resource taxation, tax authority

This handbook is one of the first of its kind to focus attention on effectively administering revenues from extractive industries. It provides policymakers and officials in developing and emerging market economies...

The Fiscal Dimensions of Adjustment in Low-Income Countries

The Fiscal Dimensions of Adjustment in Low-Income Countries »

Series: Occasional Papers

Author(s): Sanjeev Gupta , Claire Liuksila , Henri Lorie , Walter Mahler , and Karim Nashashibi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 16 June 1992

DOI: http://dx.doi.org/10.5089/9781557752291.084

ISBN: 9781557752291

Keywords: Budgetary reforms, Government expenditures, Structural adjustment, Tax administration, Tax reforms, Taxation, expenditure, fiscal adjustment, capital expenditure, tax revenue

A strengthened fiscal position is at the core of most economic adjustment programs supported by IMF lending, especially for the poorer countries that draw on the IMF's structural adjustment facilities. This paper r...

Mali: Technical Assistance Report - Local Taxation and Decentralization

Mali: Technical Assistance Report - Local Taxation and Decentralization »

Source: Mali : Technical Assistance Report - Local Taxation and Decentralization

Volume/Issue: 2015/291

Series: IMF Staff Country Reports

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

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 22 October 2015

ISBN: 9781513580296

Keywords: tax, subnational, revenue, decentralization, taxation

This Technical Assistance Report surveys the resources of the subnational jurisdictions and proposes a tax reform strategy for Mali. In Mali, the system of local taxes generates insufficient revenue and relies on o...

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...

The IMF and Tax Reform*

The IMF and Tax Reform* »

Source: The IMF and Tax Reform

Volume/Issue: 1990/39

Series: IMF Working Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 April 1990

ISBN: 9781451977325

Keywords: taxation, tax reform, tax system, level of taxation, tax systems

The paper deals with the activities of Fund staff with taxation. It is made up of four parts. Part I outlines the connection between Fund major activities and taxation. Part II surveys general influences on Fund st...