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Reforming China's Public Finances

Reforming China's Public Finances »

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 08 September 1995

DOI: http://dx.doi.org/10.5089/9781557755117.071

ISBN: 9781557755117

Keywords: expenditure, expenditures, taxation, budget law, tax system

The reform of fiscal relations between different levels of geovernment is crucial to the success of China's current structural transformation to a socialist market economy. The reform will profoundly affect macroec...

Fiscal Monitor, October 2013
			: Taxing Times

Fiscal Monitor, October 2013 : Taxing Times »

Series: Fiscal Monitor

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

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 09 October 2013

DOI: http://dx.doi.org/10.5089/9781484357583.089

ISBN: 9781484357583

Keywords: taxation, tax reform, fiscal projections, public debt, tax systems

Persistently high debt ratios in advanced economies and emerging fragilities in the developing world cast clouds on the global fiscal landscape. In advanced economies, with narrowing budget deficits, the average pu...

Tax Policy Handbook

Tax Policy Handbook »

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 25 April 1995

DOI: http://dx.doi.org/10.5089/9781557754905.071

ISBN: 9781557754905

Keywords: taxation, vat, tax system, tax structure, tax systems

Edited by Parthasarathi Shome, this Handbook was written primarily for economists who are responsible for analyzing and evaluating economic policies of developing countries at an applied level, and who would benefi...

The Baltic Countries
			: Medium-Term Fiscal Issues Related to EU and NATO Accession

The Baltic Countries : Medium-Term Fiscal Issues Related to EU and NATO Accession »

Series: Occasional Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 12 April 2002

DOI: http://dx.doi.org/10.5089/9781589061040.084

ISBN: 9781589061040

Keywords: fiscal policy, public debt, current account, expenditure, taxation

Ten years after regaining independence, the Baltic Countries--Estonia, Latvia, and Lithuania--are expected to be invited to join the European Union (EU) and NATO in 2004. This paper provides a macroeconomic perspec...

IMF Technical Assistance
			: Transferring Knowledge and Best Practice

IMF Technical Assistance : Transferring Knowledge and Best Practice »

Series: EXR Pamphlets

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 19 May 2003

DOI: http://dx.doi.org/10.5089/9781589060999.052

ISBN: 9781589060999

Keywords: banking, public expenditure, taxation, tax administration, banking system

An introductory guide to the IMF's technical assistance. Providing technical assistance to member countries-particularly developing countries and countries in transition-is at the core of the IMF's mission. Technic...

Hiding in the Shadows
			: The Growth of the Underground Economy

Hiding in the Shadows : The Growth of the Underground Economy »

Series: Economic Issues

Author(s): Dominik Enste , and Friedrich Schneider

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 16 April 2002

DOI: http://dx.doi.org/10.5089/9781589060968.051

ISBN: 9781589060968

Keywords: tax rates, labor force, taxation, tax revenues, tax evasion

Examines the role of the shadow, or underground, economy. Looks at ways of measuring it, the relationship between the shadow economy and the main stream economy, why it has been growing in size, and its effects on...

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...

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...