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Improving Large Taxpayers' Compliance : A Review of Country Experience »
Series: Occasional Papers
Author(s): Olivier Benon , Katherine Baer , and Juan Toro R.
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 29 April 2002
DOI: http://dx.doi.org/10.5089/9781589061187.084
ISBN: 9781589061187
Keywords: Taxes, Taxation, tax administration, large taxpayers, tax collection, tax administrations, taxpayer compliance
One area that has not been reviewed in developing countries is the growing focus on different segments of the taxpayer population-including the large taxpayers-as a way to encourage greater stability in public reve...

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...

The Fiscal Dimensions of Adjustment in Low-Income Countries »
Series: Occasional Papers
Author(s): Sanjeev Gupta , Claire Liuksila , Henri Lorie , Walter Mahler , and Karim Nashashibi
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 16 June 1992
DOI: http://dx.doi.org/10.5089/9781557752291.084
ISBN: 9781557752291
Keywords: Budgetary reforms, Government expenditures, Structural adjustment, Tax administration, Tax reforms, Taxation, expenditure, fiscal adjustment, capital expenditure, tax revenue
A strengthened fiscal position is at the core of most economic adjustment programs supported by IMF lending, especially for the poorer countries that draw on the IMF's structural adjustment facilities. This paper r...

Trade Liberalization in Fund-Supported Programs »
Series: World Economic and Financial Surveys
Author(s): Robert Sharer , and Piritta Sorsa
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 13 February 1998
DOI: http://dx.doi.org/10.5089/9781557757074.083
ISBN: 9781557757074
Keywords: trade reform, trade liberalization, trade regime, trade taxes, tariff reform
This study asseses trade liberalization in programs supported by the IMF by reviewing multiyear arrangements in the 1990s and six detailed case studies. It also discusses the main economic factors affecting trade p...

Guide Pour L'établissement des Statistiques de Balance des Paiements »
Series: Books
Author(s): International Monetary Fund
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 15 March 1995
Language: French
DOI: http://dx.doi.org/10.5089/9781557755339.071
ISBN: 9781557755339
Keywords: statistics, liabilities, surveys, payments, interest, debt, survey, direct investment, loans, collections
A companion document to the fifth edition of the Balance of Payments Manual, the Balance of Payments Compilation Guide shows how the conceptual framework described in the Manual may be implemented in practice. The...

International Financial Statistics, November 2009 »
Series: International Financial Statistics
Author(s): International Monetary Fund. Statistics Dept.
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 30 October 2009
DOI: http://dx.doi.org/10.5089/9781451934526.041
ISBN: 9781451934526
Keywords: claims, liabilities, financial derivatives, loans, debt, debt securities, portfolio investment, equity securities, payments, interest
International Financial Statistics provides a complete library of continuously updated international statistics on all aspects of international and domestic finance. The monthly print edition contains over 1,000 pa...

International Financial Statistics, January 2010 »
Series: International Financial Statistics
Author(s): International Monetary Fund. Statistics Dept.
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 02 January 2010
DOI: http://dx.doi.org/10.5089/9781451963588.041
ISBN: 9781451963588
Keywords: claims, liabilities, financial derivatives, loans, debt, debt securities, portfolio investment, equity securities, payments, interest
International Financial Statistics provides a complete library of continuously updated international statistics on all aspects of international and domestic finance. The monthly print edition contains over 1,000 pa...

International Financial Statistics, April 2010 »
Series: International Financial Statistics
Author(s): International Monetary Fund. Statistics Dept.
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 13 April 2010
DOI: http://dx.doi.org/10.5089/9781451963816.041
ISBN: 9781451963816
Keywords: claims, liabilities, financial derivatives, loans, debt, debt securities, portfolio investment, equity securities, payments, interest
International Financial Statistics provides a complete library of continuously updated international statistics on all aspects of international and domestic finance. The monthly print edition contains over 1,000 pa...

International Financial Statistics, March 2010 »
Series: International Financial Statistics
Author(s): International Monetary Fund. Statistics Dept.
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 02 March 2010
DOI: http://dx.doi.org/10.5089/9781451963748.041
ISBN: 9781451963748
Keywords: claims, liabilities, financial derivatives, loans, debt, debt securities, portfolio investment, equity securities, payments, interest
International Financial Statistics provides a complete library of continuously updated international statistics on all aspects of international and domestic finance. The monthly print edition contains over 1,000 pa...

International Financial Statistics, May 2010 »
Series: International Financial Statistics
Author(s): International Monetary Fund. Statistics Dept.
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 19 May 2010
DOI: http://dx.doi.org/10.5089/9781451963878.041
ISBN: 9781451963878
Keywords: claims, liabilities, financial derivatives, loans, debt, debt securities, portfolio investment, equity securities, payments, interest
International Financial Statistics provides a complete library of continuously updated international statistics on all aspects of international and domestic finance. The monthly print edition contains over 1,000 pa...