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Tax Reform in the Baltics, Russia, and Other Countries of the Former Soviet Union

Tax Reform in the Baltics, Russia, and Other Countries of the Former Soviet Union »

Series: Occasional Papers

Author(s): Liam Ebrill

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 30 August 1999

DOI: http://dx.doi.org/10.5089/9781557758026.084

ISBN: 9781557758026

Keywords: tax administration, tax policy, tax administrations, tax system, tax reform

This paper provides an overview of the recent revenue performance in the Baltics, Russia, and other countries of the former Soviet Union, and a survey of these countries efforts to modify tax policy in line with th...

Tax Amnesties
			: Theory, Trends, and Some Alternatives

Tax Amnesties : Theory, Trends, and Some Alternatives »

Series: IMF Special Issues

Author(s): Eric Le Borgne , and Katherine Baer

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 29 July 2008

DOI: http://dx.doi.org/10.5089/9781589067363.058

ISBN: 9781589067363

Keywords: tax administration, tax amnesty, tax amnesties, tax evasion, tax compliance

Tax amnesties remain as popular as ever as a tool for raising revenue and increasing tax compliance. International experience, however, shows that the costs of tax amnesty programs often exceed the programs' benefi...

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...

Value-Added Tax
			: Administrative and Policy Issues

Value-Added Tax : Administrative and Policy Issues »

Series: Occasional Papers

Author(s): Alan Tait

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 June 1991

DOI: http://dx.doi.org/10.5089/9781557751843.084

ISBN: 9781557751843

Keywords: vat, tax administration, tax return, sales tax, tax department

More than 50 countries worldwide employ a value-added tax. What are its effects on prices, exports, and investment? Is it regressive? These and other questions are answered in this collection of papers presented at...

Tax harmonization in the European Community
			: Policy Issues and Analysis

Tax harmonization in the European Community : Policy Issues and Analysis »

Series: Occasional Papers

Author(s): George Kopits

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 March 1992

DOI: http://dx.doi.org/10.5089/9781557752253.084

ISBN: 9781557752253

Keywords: taxation, tax rates, tax harmonization, tax systems, tax evasion

Tax harmonization is an integral part of completing the single European market. Expansion of the single market to the European Economic Area, and eventually to some Eastern European countries, suggests that the EC...

Regional Economic Issues, November 2015, Europe

Regional Economic Issues, November 2015, Europe »

Series: Regional Economic Outlook

Author(s): International Monetary Fund. European Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 13 November 2015

DOI: http://dx.doi.org/10.5089/9781513528731.086

ISBN: 9781513528731

Keywords: taxes, expenditure, revenue, tax, budget

The key policy challenges facing countries in Central, Eastern, and Southeastern Europe remain broadly unchanged, among them supporting domestic demand, addressing financial crisis legacies, rebuilding buffers agai...

Sous la protection de l'ombre
			: La croissance de l'économie souterraine

Sous la protection de l'ombre : La croissance de l'économie souterraine »

Series: Economic Issues

Author(s): Friedrich Schneider , and Dominik Enste

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 16 January 2003

Language: French

DOI: http://dx.doi.org/10.5089/9781589061514.051

ISBN: 9781589061514

Keywords: tax rates, labor force, taxation, tax revenues, tax evasion, tax rate, tax avoidance, tax system, tax compliance, pension

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...

Sweden's Welfare State
			: Can the Bumblebee Keep Flying?

Sweden's Welfare State : Can the Bumblebee Keep Flying? »

Series: Books

Author(s): Subhash Thakur , Valerie Cerra , Balázs Horváth , and Michael Keen

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 May 2003

DOI: http://dx.doi.org/10.5089/9781589061583.071

ISBN: 9781589061583

Keywords: taxation, tax system, tax reform, wage

Sweden has long been viewed as epitomizing a particular approach to economic and social policy. To its advocates, the Swedish welfare state builds on a strong social consensus favoring extensive state intervention...

Value Added Tax
			: International Practice and Problems

Value Added Tax : International Practice and Problems »

Series: Books

Author(s): Alan Tait

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 June 1988

DOI: http://dx.doi.org/10.5089/9781557750129.071

ISBN: 9781557750129

Keywords: vat, sales tax, sales taxes, retail sales tax, farmers

This book, by Alan A. Tait, is an examination of VAT. It looks at problems and theoretical options and potential impacts, as well as detailing the practical aspects of implementing new tax structures. The author ad...

Fiscal Policies in Economies in Transition

Fiscal Policies in Economies in Transition »

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 June 1992

DOI: http://dx.doi.org/10.5089/9781557751911.071

ISBN: 9781557751911

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

The collapse of central economic planning in many countries and the breakup of the Soviet Union have put into disarray systems of government revenues and expenditures in those countries. This collection of 16 pape...