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Business and Economics > Corporate Taxation

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Cover IMF Staff Country Reports
Papua New Guinea: Selected Issues and Statistical Appendix
International Monetary Fund
This paper examines and tests the existence of political budget cycles in Papua New Guinea during the period 1988–2004. Several factors point to the existence of political budget cycles in Papua New Guinea. The paper provides an overview of the political business cycle literature, and Papua New Guinea’s political structure and processes. It also describes the data set and the empirical methods used to test for the presence of election-influenced spending, and presents the results of a time-series analysis.
Keywords:
ISCR; CR; election; tax rate; rate; election period; development expenditure; election-year extravagance; excise tax; excise rate; tariff reform program; tariff rate; import tariff arrangement; Income and capital gains taxes; Mining sector; Tariffs; Corporate income tax; Global
Cover IMF Staff Country Reports
Algeria: Selected Issues
International Monetary Fund
This Selected Issues paper for Algeria analyzes the potential economic impact of Algeria’s Association Agreement with the European Union (AAEU). The paper lays out the major elements of Algeria’s AAEU and makes a comparison with other AAEUs. It discusses the potential economic implications (costs and benefits) of the agreement, and elaborates economic policy issues and challenges. The paper also takes stock of Algeria’s business climate as the authorities consider the use of the fiscal space created by higher hydrocarbon revenues to tackle Algeria’s jobs challenge.
Keywords:
ISCR; CR; government; country; Algeria; firm; enterprise; small and medium-sized enterprise; labor-intensive small and medium-sized enterprises; trade diversion; hydrocarbon sector; jobs challenge; trade liberalization; Algeria's AAEU; trade partner; retard enterprise restructuring; face in Algeria; Corporate income tax; Payroll tax; Tariffs; Business environment; Maghreb; Europe
Cover IMF Staff Country Reports
Republic of Tajikistan: Selected Issues and Statistical Appendix
International Monetary Fund
This Selected Issues paper analyzes the sources of recent growth in Tajikistan. It concludes that economic growth has been mainly driven by the services sector and a surge in remittances that have been mainly used for private consumption and small-scale private investment. The paper summarizes the recently introduced revisions to the Tax Code, which are an evolutionary step in simplifying the tax system and setting the base for better revenue administration. It also examines the likely impact on households of increasing electricity prices to cost-recovery levels.
Keywords:
ISCR; CR; Tajikistan; wage; debt; remittance; Tajik economy; labor migration; wage bill; growth prospect; recovery level; Corporate income tax; Tariffs; Commercial banks; Central Asia; Global; Central and Eastern Europe