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Trade and Trade Policies in Eastern and Southern Africa

Trade and Trade Policies in Eastern and Southern Africa »

Series: Occasional Papers

Author(s): Arvind Subramanian

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 28 September 2000

DOI: http://dx.doi.org/10.5089/9781557759429.084

ISBN: 9781557759429

Keywords: trade liberalization, monopoly, trade taxes, export taxes, export performance

Since the early 1990s, many countries in sub-Saharan Africa have made significant progress in opening their economies to external competition through trade and currency liberalization. This paper analyzes trade and...

Economic Policies for a New South Africa

Economic Policies for a New South Africa »

Series: Occasional Papers

Author(s): Desmond Lachman , and Kenneth Bercuson

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 February 1992

DOI: http://dx.doi.org/10.5089/9781557751980.084

ISBN: 9781557751980

Keywords: expenditure, middle-income countries, tax burden, expenditures, income distribution

Against a backdrop of the dismantling of apartheid and the current government's commitment to negotiating a new constitution based on universal suffrage and protected human rights, discussions are under way on the...

Trade Reform and Regional Integration in Africa

Trade Reform and Regional Integration in Africa »

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 03 December 1998

DOI: http://dx.doi.org/10.5089/9781557757692.071

ISBN: 9781557757692

Keywords: trade liberalization, regional integration, trade reform, trade taxes, tariff rates

Edited by Zubair Iqbal and Mohsin Khan, this volume is a collection of papers given at a seminar on trade issues in Africa, conducted by the IMF nad the African Economic Research Consortium. It represents the views...

Tax Policy for Emerging Markets

Tax Policy for Emerging Markets »

Source: Tax Policy for Emerging Markets : Developing Countries

Volume/Issue: 2000/35

Series: IMF Working Papers

Author(s): Howell Zee , and Vito Tanzi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 February 2000

ISBN: 9781451845341

Keywords: tax reform, taxation, tax incentives, tax revenue, tax system

This paper discusses important tax policy issues facing developing countries today. It views tax policy from both the macroeconomic perspective, which focuses on broad questions such as the level and composition of...

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...

Collecting Taxes During an Economic Crisis

Collecting Taxes During an Economic Crisis »

Source: Collecting Taxes During an Economic Crisis : Challenges and Policy Options

Volume/Issue: 2009/17

Series: IMF Staff Position Notes

Author(s): John Brondolo

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 14 July 2009

ISBN: 9781462339440

Keywords: Financial crisis, Corporate sector, Collection of taxes, Fiscal policy, Tax collection, Tax administration, Tax revenues, Value added tax, taxpayers, tax agencies

The global financial and economic crisis presents major challenges for tax agencies. With the economic downturn, tax agencies are encountering emerging compliance problems and greater demands for taxpayer support i...

Accounting Challenges for Semi-Autonomous Revenue Agencies in Developing Countries

Accounting Challenges for Semi-Autonomous Revenue Agencies in Developing Countries »

Source: Accounting Challenges for Semi-Autonomous Revenue Agencies in Developing Countries

Volume/Issue: 2008/116

Series: IMF Working Papers

Author(s): Seth Terkper

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 May 2008

ISBN: 9781451869767

Keywords: accrual accounting, tax offices, tax agencies, cash accounting

The paper discusses the improvements which a semi-autonomous revenue agency (SARA) must make to its records to meet fiscal and financial accounting obligations. SARAs are legal entities, such as a service or a depa...

South Africa

South Africa »

Source: South Africa : Technical Assistance Report-Revenue Administration Gap Analysis Program-The Value-Added Tax Gap

Volume/Issue: 2015/180

Series: IMF Staff Country Reports

Author(s): International Monetary Fund. Fiscal Affairs Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 10 July 2015

ISBN: 9781513581897

Keywords: revenues, tax, compliance gap, revenue, capital formation

This Technical Assistance Report discusses the results of applying the value-added tax (VAT) gap estimation methodology of the Revenue Administration Gap Analysis Program (RA-GAP) to South Africa for the period 200...

VII Trade Policy Issues Ahead

VII Trade Policy Issues Ahead »

Source: Trade and Trade Policies in Eastern and Southern Africa

Series: Occasional Papers

Author(s): Arvind Subramanian

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 28 September 2000

ISBN: 9781557759429

Keywords: trade liberalization, monopoly, trade taxes, export taxes, export performance

In coming years, ESA countries will be affected by the ongoing trend of trade liberalization at the regional level (Table 7.1). The EU-South Africa free trade agreement (EU-SA FTA) will also hav...

I Overview

I Overview »

Source: Trade and Trade Policies in Eastern and Southern Africa

Series: Occasional Papers

Author(s): Arvind Subramanian

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 28 September 2000

ISBN: 9781557759429

Keywords: trade liberalization, monopoly, trade taxes, export taxes, export performance

Since the early 1990s, many countries in sub-Saharan Africa have made significant progress in opening their economies to external competition through trade and exchange liberalization, often in...