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Fiscal Reforms in Low-Income Countries »
Series: Occasional Papers
Author(s): Benedict Clements , Liam Ebrill , Sanjeev Gupta , Anthony Pellechio , Jerald Schiff , George Abed , Ronald McMorran , and Marijn Verhoeven
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 31 March 1998
DOI: http://dx.doi.org/10.5089/9781557757173.084
ISBN: 9781557757173
Keywords: Developing countries, expenditure, tax administration, tax revenue, wage, expenditures
The reform of fiscal policies and institutions lies at the heart of structural adjustment in developing countries. Although the immediate aim of such reform is to reduce fiscal imbalances to achieve macroeconomic s...
Intégration et Croissance dans une Économie Mondialisée »
Series: Other Statistical Electronic Products
Author(s): International Monetary Fund
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 28 September 1999
Language: French
DOI: http://dx.doi.org/10.5089/9781557758484.038
ISBN: 9781557758484
Keywords: regional integration, world economy, trade liberalization, globalization, global integration, civil service, international financial, world trade, regional cooperation, capital account liberalization
Four commentaries by Alassane D. Ouattara...
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...
Introducing a General Anti-Avoidance Rule (GAAR) »
Source: Introducing a General Anti-Avoidance Rule (GAAR) : Ensuring That a GAAR Achieves Its Purpose
Volume: 1
Series: Tax Law Technical Note
Author(s): Christophe Waerzeggers , and Cory Hillier
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 31 January 2016
ISBN: 9781513515823
Keywords: Tax evasion, Tax regimes, Tax systems, tax, tax benefit, tax law, transaction, tax avoidance
Tax avoidance continues to attract attention globally with strong support for tax law reform at all levels. This Tax Law IMF Technical Note focuses on some of the key design and drafting considerations of one speci...
Do Government Wage Cuts Close Budget Deficits? a Conceptual Framework for Developing Countries and Transition Economies »
Source: Do Government Wage Cuts Close Budget Deficits? a Conceptual Framework for Developing Countries and Transition Economies
Volume/Issue: 1996/19
Series: IMF Working Papers
Author(s): International Monetary Fund
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 01 February 1996
ISBN: 9781451922554
Keywords: wages, wage, tax evasion, tax collectors, tax collector
Real wage declines have been common in the public sector in many countries over substantial periods of time. In several cases, such wage reductions have coincided with a decline in the efficiency of the public sect...
Regional Integration in Eastern and Southern Africa »
Source: Regional Integration in Eastern and Southern Africa : The Cross-Border Initiative and its Fiscal Implications
Volume/Issue: 1995/23
Series: IMF Working Papers
Author(s): Abdelrahmi Bessaha , Ferdinand Bakoup , and Luca Errico
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 01 February 1995
ISBN: 9781451921106
Keywords: indirect taxes, regional integration, tariff reform, indirect tax, sales tax, Tanzania, United Republic of,
The IMF Working Papers series is designed to make IMF staff research available to a wide audience. Almost 300 Working Papers are released each year, covering a wide range of theoretical and analytical topics, inclu...
Kenya, Uganda, and United Republic of Tanzania »
Source: Kenya, Uganda, and United Republic of Tanzania : Selected Issues
Volume/Issue: 2008/353
Series: IMF Staff Country Reports
Author(s): International Monetary Fund
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 30 October 2008
ISBN: 9781451811612
Keywords: investment, tax incentives, investors, foreign investors
This Selected Issues paper for Kenya, Uganda, and United Republic of Tanzania highlights their private sector credit markets, identifies their main obstacles in promoting credit to the private sector, and suggests...
Kenya, Uganda, and United Republic of Tanzania: Selected Issues »
Source: Kenya, Uganda, and United Republic of Tanzania : Selected Issues
Volume/Issue: 2008/353
Series: IMF Staff Country Reports
Author(s): International Monetary Fund
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 30 October 2008
ISBN: 9781451811612
Keywords: investment, tax incentives, investors, foreign investors
This Selected Issues paper for Kenya, Uganda, and United Republic of Tanzania highlights their private sector credit markets, identifies their main obstacles in promoting credit to the private sector, and suggests...
Kenya, Uganda, and United Republic of Tanzania: Selected Issues »
Source: Kenya, Uganda, and United Republic of Tanzania : Selected Issues
Volume/Issue: 2008/353
Series: IMF Staff Country Reports
Author(s): International Monetary Fund
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 30 October 2008
ISBN: 9781451811612
Keywords: investment, tax incentives, investors, foreign investors
This Selected Issues paper for Kenya, Uganda, and United Republic of Tanzania highlights their private sector credit markets, identifies their main obstacles in promoting credit to the private sector, and suggests...
Managing Income Tax Compliance through Self-Assessment »
Source: Managing Income Tax Compliance through Self-Assessment
Volume/Issue: 2014/41
Series: IMF Working Papers
Author(s): Andrew Okello
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 11 March 2014
ISBN: 9781475515237
Keywords: self-assessment, tax return, tax officials, tax administrations, General, Personal Income and Other Nonbusiness Taxes and Subsidies, Business Taxes and Subsidies,
Modern tax administrations seek to optimize tax collections while minimizing administration costs and taxpayer compliance costs. Experience shows that voluntary compliance is best achieved through a system of self-...