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Europe > Switzerland

You are looking at 1 - 3 of 3 items for :

  • Type: Journal Issue x
  • Tax administration and procedure x
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Cover Technical Assistance Reports
Libya: Technical Assistance Report-Redesign of Income Tax Forms
International Monetary Fund. Middle East and Central Asia Dept.
METAC assisted the Libyan Tax Authority in reviewing tax forms to enhance taxpayer data collection. The proposed data set will significantly expand existing information, improving the completeness of taxpayer records and greatly aiding the risk assessment process.
Keywords:
Registration application; Annual Tax declaration for unincorporated taxpayers; Annual Corporate Income Tax; Data; Risk assessment; Industry classification; Business community; Libya.; declaration reporting; LTA staff; LTA income tax operation; income tax registration; request of the Libyan Tax Authority; Income tax systems; Income; Corporate income tax; Tax administration core functions; Taxpayer registration
Cover Technical Notes and Manuals
The Revenue Administration–Gap Analysis Program: An Analytical Framework for Excise Duty Gap Estimation
Mr. Mick Thackray
The IMF Fiscal Affairs Department’s Revenue Administration Gap Analysis Program (RA-GAP) assists revenue administrations from IMF member countries in monitoring taxpayer compliance through tax gap analysis. The RA-GAP analytical framework for estimating excise gaps presented in this Technical Note sets out the steps and data required for comprehensive top-down gap estimates based on a comparison of actual collections to potential collections, which is estimated from consumption (or use) and expenditure of excise commodities. The note outlines the motivation for, and different approaches to, excise gap estimation; and identifies the design criteria for robust gap estimates. The note was jointly produced by RA-GAP team and the Slovak Republic’s Institute for Financial Policy, piloting the framework for the mineral oils excise gap in Slovakia.
Keywords:
TNM; gap estimate; excise rate; excise gap; compliance risk; gap analysis; Tax Administration; Tax Compliance; Excise; Tax Gap; Tax Avoidance; Tax Evasion; Excise Smuggling; Cross-Border Shopping; Shadow Economy; Non-Observed Economy; excise collection; excise goods; rate change; gap study; understanding excise transaction; Excises; Consumption; Tax administration core functions
Cover IMF Staff Country Reports
Switzerland: Selected Issues
International Monetary Fund
This Selected Issues paper examines economic growth in Switzerland. It attempts to analyze whether slow growth is inescapable for Switzerland. The paper suggests that income convergence across countries contributes significantly to slow relative growth in Switzerland, but experience in several advanced industrial countries reinforces the view that slow growth is not inescapable. Higher growth will require raising total factor productivity growth, which remains low by international standards, and to a lesser extent, raising the investment rate.
Keywords:
ISCR; CR; Switzerland; capital; net; productivity growth; phasing-out wealth taxes; capital transaction tax; investment rate; interest income; productivity gain; capital tax burden; Productivity; Total factor productivity; Pension spending; Labor productivity; Employment; Global