Search Results

You are looking at 1 - 10 of 81 items :

  • Keyword: taxes x
Clear All Modify Search
Fiscal Reforms in Low-Income Countries

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

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

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)

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

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

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

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

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

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

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-...