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Malta

Malta »

Source: Malta : Selected Issues and Statistical Appendix

Volume/Issue: 1999/72

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 18 August 1999

ISBN: 9781451826593

Keywords: indirect taxes, import duties, tax system, import taxes, excise tax

This Selected Issues paper and Statistical Appendix analyzes the fiscal and structural issues affecting Malta's economic performance, specifically the public enterprises and the tax system. The paper focuses on exc...

Malta
			: Selected Issues and Statistical Appendix

Malta : Selected Issues and Statistical Appendix »

Volume/Issue: 1999/72

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 18 August 1999

DOI: http://dx.doi.org/10.5089/9781451826593.002

ISBN: 9781451826593

Keywords: indirect taxes, import duties, tax system, import taxes, excise tax

This Selected Issues paper and Statistical Appendix analyzes the fiscal and structural issues affecting Malta's economic performance, specifically the public enterprises and the tax system. The paper focuses on exc...

Serbia and Montenegro: Selected Issues and Statistical Appendix

Serbia and Montenegro: Selected Issues and Statistical Appendix »

Source: Serbia and Montenegro : Selected Issues and Statistical Appendix

Volume/Issue: 2005/232

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 14 July 2005

ISBN: 9781451833560

Keywords: budget, debt, tax administration, public expenditure

This Selected Issues and Statistical Appendix paper examines the scope for improving the effectiveness of fiscal policy of Serbia and Montenegro in containing the persistently large external imbalance. The paper di...

Equivalence of the Production and Consumption Methods of Calcuting the Value-Added Tax Base

Equivalence of the Production and Consumption Methods of Calcuting the Value-Added Tax Base »

Source: Equivalence of the Production and Consumption Methods of Calcuting the Value-Added Tax Base : Application in Zambia

Volume/Issue: 1996/67

Series: IMF Working Papers

Author(s): Anthony Pellechio , and Catharine Hill

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 July 1996

ISBN: 9781451961584

Keywords: vat, sales tax, vat revenue, revenue collection, sales tax revenue

Two methods of calculating the value-added tax (VAT) base, using production and consumption data, respectively, have been applied in different countries to estimate VAT revenue. It is not apparent that these method...

Iceland

Iceland »

Source: Iceland : Improving the Equity and Revenue Productivity of the Icelandic Tax System

Volume/Issue: 2010/213

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 16 July 2010

ISBN: 9781455207947

Keywords: interest, taxes, debt, tax system, tax systems

The Icelandic government has launched a review of the tax system, with a view to improving its income redistribution, growth orientation, and efficiency features, as well as increasing its revenue mobilization pote...

The Bahamas

The Bahamas »

Source: The Bahamas : Tax Reforms for Increased Buoyancy

Volume/Issue: 2014/17

Series: IMF Staff Country Reports

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

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 28 January 2014

ISBN: 9781484377710

Keywords: property tax, tax system, tax revenues, tax effort

This paper focuses on tax reforms for increased buoyancy in The Bahamas. The Bahamas has a low tax effort owing to limited tax handles and underutilization of available ones. Real property tax collections as percen...

Fiscal Policy During Absorption Cycles

Fiscal Policy During Absorption Cycles »

Source: Fiscal Policy During Absorption Cycles

Volume/Issue: 2011/41

Series: IMF Working Papers

Author(s): Ferhan Salman , and Gabriela Dobrescu

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 February 2011

ISBN: 9781455218004

Keywords: fiscal policy, structural fiscal balance, domestic absorption, output gap, fiscal reaction function, fiscal stance, business cycle, fiscal aggregates

Domestic absorption cycles are relevant in assessment and design of fiscal policies. Our cross-country analysis covers 59 advanced and emerging countries for the 1990-2009 period. We show that ignoring domestic abs...

Iceland

Iceland »

Source: Iceland : Technical Assistance Report-Modernizing the Icelandic VAT

Volume/Issue: 2014/291

Series: IMF Staff Country Reports

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

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 23 September 2014

ISBN: 9781484391761

Keywords: vat rate, taxation, excise tax, tax administration, tax system

EXECUTIVE SUMMARY Iceland's government, elected in 2013, is conducting a general review of its tax policy with a view toward making it more efficient and less distortionary.1 To this end, it has targeted VAT refor...

Ukraine

Ukraine »

Source: Ukraine : Statistical Appendix

Volume/Issue: 2003/174

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 19 June 2003

ISBN: 9781451839012

Keywords: social insurance, social protection, social security, interest payments, taxes on income

In recent years, the IMF has released a growing number of reports and other documents covering economic and financial developments and trends in member countries. Each report, prepared by a staff team after discuss...

Kingdom of the Netherlands—Netherlands Antilles

Kingdom of the Netherlands—Netherlands Antilles »

Source: Kingdom of the Netherlands-Netherlands Antilles : Recent Developments, Selected Issues, and Statistical Appendix

Volume/Issue: 2001/73

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 18 May 2001

ISBN: 9781451801019

Keywords: tax collection, harmful tax, taxation, tax revenue, tax policy

The paper provides a brief review of economic developments and policies in the Netherlands Antilles. The government's current adjustment initiative provides a much needed opportunity for restoring growth prospects...