Search Results
You are looking at 1 - 10 of 82 items :
- Keyword: taxes x
- Iran, Islamic Republic of x
Guide sur la transparence des recettes des ressources naturelles »
Series: Manuals & Guides
Author(s): International Monetary Fund
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 24 November 2008
Language: French
DOI: http://dx.doi.org/10.5089/9781589067080.069
ISBN: 9781589067080
Keywords: fiscal policy, eiti, fiscal transparency, fiscal regime, resource-rich countries, revenue flows, fiscal activities, revenue management, taxation, tax administration
The Guide on Resource Revenue Transparency applies the principles of the revised IMF Code of Good Practices on Fiscal Transparency (‘the Code') to the unique set of transparency problems faced by countries that der...
Manuel de la Balance des Paiements »
Series: Books
Author(s): International Monetary Fund
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 15 June 1993
Language: French
DOI: http://dx.doi.org/10.5089/9781557753656.069
ISBN: 9781557753656
Keywords: payments, balance of payments, liabilities, debt, interest, reserve assets, current account, loans, direct investment, taxes
The Manual presents concepts, definitions, classifications, and conventions for compilation of balance of payments and international investment position statistics. As the international standard, the Manual serves...
Government Finance Statistics Yearbook, 2003 »
Series: Government Finance Statistics
Author(s): International Monetary Fund. Statistics Dept.
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 02 April 2004
DOI: http://dx.doi.org/10.5089/9781589062696.043
ISBN: 9781589062696
Keywords: liabilities, taxes, loans, financial derivatives, financial assets, social security, financial corporations, interest, benefits, public debt
Detailed annual data for Fund member governments are supplied on revenue income by source (tax, lending, bonds, etc.), and expenditure by sector (defense, education, health, etc.) for all levels of government (nati...
Government Finance Statistics Yearbook, 2009 »
Series: Government Finance Statistics
Author(s): International Monetary Fund. Statistics Dept.
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 15 April 2010
DOI: http://dx.doi.org/10.5089/9781589068629.043
ISBN: 9781589068629
Keywords: liabilities, taxes, financial assets, loans, financial derivatives, interest, local governments, benefits, salaries, public debt
Detailed annual data for Fund member governments are supplied on revenue income by source (tax, lending, bonds, etc.), and expenditure by sector (defense, education, health, etc.) for all levels of government (nati...
Government Finance Statistics Yearbook, 2010 »
Series: Government Finance Statistics
Author(s): International Monetary Fund. Statistics Dept.
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 11 March 2011
DOI: http://dx.doi.org/10.5089/9781616350048.043
ISBN: 9781616350048
Keywords: liabilities, taxes, financial assets, loans, financial derivatives, interest, local governments, benefits, salaries, public debt
Detailed annual data for Fund member governments are supplied on revenue income by source (tax, lending, bonds, etc.), and expenditure by sector (defense, education, health, etc.) for all levels of government (nati...
Technical Assistanceon Tax Policy: A Review »
Source: Technical Assistanceon Tax Policy : A Review
Volume/Issue: 1993/65
Series: IMF Working Papers
Author(s): International Monetary Fund
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 01 August 1993
ISBN: 9781451848625
Keywords: tax reform, tax systems, consumption taxes, tax reforms
This paper reviews recent experience of technical assistance on tax policy provided by the Fiscal Affairs Department to a selected but diversified group of countries that differ both in their geographical locations...
Revenue Administration Reform in Middle Eastern Countries, 1994-2004 »
Source: Revenue Administration Reform in Middle Eastern Countries, 1994-2004
Volume/Issue: 2005/203
Series: IMF Working Papers
Author(s): Jean-Paul Bodin , and William Joseph Crandall
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 01 October 2005
ISBN: 9781451862225
Keywords: Revenue, tax, customs, tax administration, tax administration reform, revenue collection,
The paper provides an overview of revenue administration reforms implemented in Middle Eastern and North African countries over the past decade with IMF assistance. Although reforming tax and customs administration...
Base Erosion, Profit Shifting and Developing Countries1 »
Source: Base Erosion, Profit Shifting and Developing Countries
Volume/Issue: 2015/118
Series: IMF Working Papers
Author(s): Ernesto Crivelli , Ruud A. Mooij , and Michael Keen
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 29 May 2015
ISBN: 9781513563831
Keywords: Corporate income tax, BEPS, tax avoidance, international taxation, tax, tax rates, tax rate, tax bases, tax base, Business Taxes and Subsidies
International corporate tax issues are prominent in public debate, notably with the G20-OECD project addressing Base Erosion and Profit Shifting (‘BEPS'). But while there is considerable empirical evidence for adva...
Monetary Operations and Government Debt Management Under Islamic Banking »
Source: Monetary Operations and Government Debt Management Under Islamic Banking
Volume/Issue: 1998/144
Series: IMF Working Papers
Author(s): International Monetary Fund
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 01 September 1998
ISBN: 9781451856415
Keywords: central bank, investors, rate of return, commercial banks, tax revenue
This paper outlines the recent progress in developing Islamic financial instruments for the management of monetary policy and public borrowing requirements and provides details on new instruments currently being de...
Fiscal Revenue and Inflationary Finance »
Source: Fiscal Revenue and Inflationary Finance
Volume/Issue: 1990/48
Series: IMF Working Papers
Author(s): Nurun Choudhry
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 01 May 1990
ISBN: 9781451972184
Keywords: inflation rate, rate of inflation, monetary base, inflation tax
This paper analyzes the erosion of fiscal revenue by inflation resulting from the issuance of money. The empirical evidence for a number of developing countries supports the well-known hypothesis that an increase i...