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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 Effort in Sub-Saharan Africa »
Source: Tax Effort in Sub-Saharan Africa
Volume/Issue: 1997/107
Series: IMF Working Papers
Author(s): Janet Stotsky , and Asegedech WoldeMariam
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 01 September 1997
ISBN: 9781451852943
Keywords: tax effort, tax share, tax revenue, taxable capacity, tax revenues
Many sub-Saharan African countries face difficulty in raising tax revenue for public purposes. This study uses panel data on 43 sub-Saharan African countries during 1990-95 to measure the determinants of the tax sh...
Tax Revenue in Sub-Saharan Africa »
Source: Tax Revenue in Sub-Saharan Africa : Effects of Economic Policies and Corruption
Volume/Issue: 1998/135
Series: IMF Working Papers
Author(s): Dhaneshwar Ghura
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 01 September 1998
ISBN: 9781451855685
Keywords: tax revenue, tax base, taxation, tax ratio, government expenditure
An analysis of data for 39 sub-Saharan African countries during 1985–96 indicates that the variations in tax revenue-GDP ratios within this group are influenced by economic policies and the level of corrupti...
Resource Dependence and Fiscal Effort in Sub-Saharan Africa »
Source: Resource Dependence and Fiscal Effort in Sub-Saharan Africa
Volume/Issue: 2013/188
Series: IMF Working Papers
Author(s): Alun Thomas , and Juan Trevino
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 28 August 2013
ISBN: 9781484391501
Keywords: Tax law, resource rich, resource booms, tax rates, tax effort, tax evasion, tax ratios, tax base, General, Government Policy,
High natural resource prices in recent years have resulted in sizeable increases in fiscal revenue for many resource-exporting countries in sub-Saharan Africa. However, this revenue source is volatile, and arguably...
Revenue Mobilization in Sub-Saharan Africa »
Source: Revenue Mobilization in Sub-Saharan Africa : Challenges from Globalization
Volume/Issue: 2009/157
Series: IMF Working Papers
Author(s): Mario Mansour , and Michael Keen
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 01 July 2009
ISBN: 9781451873047
Keywords: Trade Reform, Tax Reform, tax revenue, taxation,
This paper evaluates the nature and extent of, and possible responses to, two of the central challenges that globalization poses for revenue mobilization in Sub-Saharan Africa (SSA): from corporate tax competition,...
Appendix 2. Social Protection »
Source: 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
ISBN: 9781498343763
Keywords: assets, taxes, debt, liabilities, goods
This appendix describes the various organizational structures used to provide social protection and the associated government finance statistics compiled for the general government or public sec...
Appendix 3. Debt and Related Operations »
Source: 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
ISBN: 9781498343763
Keywords: assets, taxes, debt, liabilities, goods
This appendix provides guidance on selected issues that may arise in the recording of flows and stock positions related to public sector debt....
Appendix 5. Regional Arrangements »
Source: 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
ISBN: 9781498343763
Keywords: assets, taxes, debt, liabilities, goods
This appendix describes various regional arrangements for monetary and economic cooperation and the implications of these arrangements for government finance statistics....
Appendix 6. GFS and International Public Sector Accounting Standards »
Source: 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
ISBN: 9781498343763
Keywords: assets, taxes, debt, liabilities, goods
This appendix provides a generalized description of the relationship between the government finance statistics reporting guidelines and the International Public Sector Accounting Standards....
1. Introduction »
Source: 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
ISBN: 9781498343763
Keywords: assets, taxes, debt, liabilities, goods
This chapter describes the purpose and evolution of this Manual, the uses of government finance statistics, the structure of the government finance statistics framework, major methodological cha...