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Tax Reform in the Baltics, Russia, and Other Countries of the Former Soviet Union

Tax Reform in the Baltics, Russia, and Other Countries of the Former Soviet Union »

Series: Occasional Papers

Author(s): Liam Ebrill

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 30 August 1999

DOI: http://dx.doi.org/10.5089/9781557758026.084

ISBN: 9781557758026

Keywords: tax administration, tax policy, tax administrations, tax system, tax reform

This paper provides an overview of the recent revenue performance in the Baltics, Russia, and other countries of the former Soviet Union, and a survey of these countries efforts to modify tax policy in line with th...

Value-Added Tax
			: Administrative and Policy Issues

Value-Added Tax : Administrative and Policy Issues »

Series: Occasional Papers

Author(s): Alan Tait

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 June 1991

DOI: http://dx.doi.org/10.5089/9781557751843.084

ISBN: 9781557751843

Keywords: vat, tax administration, tax return, sales tax, tax department

More than 50 countries worldwide employ a value-added tax. What are its effects on prices, exports, and investment? Is it regressive? These and other questions are answered in this collection of papers presented at...

Tax harmonization in the European Community
			: Policy Issues and Analysis

Tax harmonization in the European Community : Policy Issues and Analysis »

Series: Occasional Papers

Author(s): George Kopits

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 March 1992

DOI: http://dx.doi.org/10.5089/9781557752253.084

ISBN: 9781557752253

Keywords: taxation, tax rates, tax harmonization, tax systems, tax evasion

Tax harmonization is an integral part of completing the single European market. Expansion of the single market to the European Economic Area, and eventually to some Eastern European countries, suggests that the EC...

Taxation in Sub-Saharan Africa

Taxation in Sub-Saharan Africa »

Series: Occasional Papers

Author(s): Vito Tanzi , M. Yücelik , Peter Griffith , and Carlos Aguirre

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 31 October 1981

DOI: http://dx.doi.org/10.5089/9781557750815.084

ISBN: 9781557750815

Keywords: taxation, sales tax, tax system, tax administration, sales taxes

This study indentifies some of the taxation problems most frequently encountered by Fund member countries in sub-Saharan Africa and seeks solutions that may be useful to either the region as a whole or to groups of...

Comprehensive Tax Reform
			: The Colombian Experience

Comprehensive Tax Reform : The Colombian Experience »

Series: Occasional Papers

Author(s): Parthasarathi Shome

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 28 March 1995

DOI: http://dx.doi.org/10.5089/9781557754646.084

ISBN: 9781557754646

Keywords: tax reform, vat, tax evasion, taxation, tax system

This paper analyzes particular areas of tax policy that have concerned the Colombian authorities during the 1990s, while comprising a comprehensive approach to tax reform over time. It is intended to allow the read...

Improving Large Taxpayers' Compliance
			: A Review of Country Experience

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...

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...

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...

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...

Economic Reform in China
			: A New Phase

Economic Reform in China : A New Phase »

Series: Occasional Papers

Author(s): David Burton , Wanda Tseng , Kalpana Kochhar , Hoe Khor , and Dubravko Mihaljek

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 September 1994

DOI: http://dx.doi.org/10.5089/9781557754219.084

ISBN: 9781557754219

Keywords: foreign exchange, inflation, monetary policy, banking, tax administration

China's economic performance hs been remarkable since the the reform process began 15 years ago. Notwithstanding the achievements that have been made, a number of serious problems remain. This papers discusses the...