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Business and Economics > Corporate Taxation

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Cover IMF Staff Country Reports
Republic of Tajikistan: Selected Issues
International Monetary Fund. Middle East and Central Asia Dept.
Selected Issues
Keywords:
D. tax incentives; tax incentives in Tajikistan; C. SOE reform effort; Tajikistan's tax incentives; staff team of the International Monetary Fund; Tax incentives; Corporate income tax; Fiscal risks; Public enterprises; Central Asia; Caribbean
Cover IMF Staff Country Reports
Vietnam: Selected Issues
International Monetary Fund
This Selected Issues paper reviews Vietnam's inflation dynamics, trade regime, performance, and external competitiveness. It analyzes the policy issues associated with strengthening of the revenue base and the changing role of government-owned firms in the national economy. It examines the reform program being pursued for nonfinancial state-owned enterprises. It describes the key features of Vietnam's banking reforms, assesses the progress made so far, and outlines the challenges ahead.
Keywords:
ISCR; CR; Vietnam; enterprise; bank; public enterprise; headline inflation; reform measure; SOE reform process; reform plan; market access; enterprise registration; State sector; Corporate income tax; Commercial banks; Public enterprises; Nonperforming loans; Eastern Europe; Global; East Asia; Africa
Cover The Composition of Fiscal Adjustment and Growth
The Composition of Fiscal Adjustment and Growth
Lessons from Fiscal Reforms in Eight Economies
Mr. George A Mackenzie
,
Mr. Philip R. Gerson
, and
Mr. David William Harold Orsmond

Abstract

This study examines the composition of fiscal adjustment - tax and expenditure policies and administrative procedures, and some aspects of public enterprise reform - in a sample of eight countries (Bangladesh, Chile, Ghana, India, Mexico, Morocco, Senegal, and Thailand) during a period of fiscal reform (usually 1978-93), to determine whether and to what extent the fiscal reforms fostered growth during the adjustment period.

Keywords:
OP; IMF staff country report; country; government finance statistics yearbook; tax category; services tax; expenditure program; Income; Capital spending; Income and capital gains taxes; Middle East; Global; finance government expenditure; policy reform; expenditure reduction; policy issue; public expenditure management systems; Public sector; Public enterprises