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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 Effort in Sub-Saharan Africa

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

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

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

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

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

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

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

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

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...