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Africa > Uganda

You are looking at 1 - 2 of 2 items for :

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Cover IMF Working Papers
Using Administrative Data to Enhance Policymaking in Developing Countries: Tax Data and the National Accounts
Lisbeth Rivas
and
Mr. Joe Crowley
Statistical agencies worldwide are increasingly turning to new data sources, including administrative data, to improve statistical coverage. Administrative data can significantly enhance the quality of national statistics and produce synergies with tax administration and other government agencies, supporting better decision making, policy advice, and economic performance. Compared to economic censuses and business surveys, administrative data are less burdensome to collect and produce more timely, detailed, and accurate data with better coverage. This paper specifically explores the use of value added tax and income tax records to enhance the compilation of national accounts statistics.
Keywords:
WP; enterprise; information; tax; tax data; reporting burden; Administrative Data; National Accounts; Value Added Tax; tax authorities; tax authority; pay as you earn; Value-added tax; Personal income; Income and capital gains taxes; Data collection; Pacific Islands
Cover The Modern VAT
The Modern VAT
Mr. Liam P. Ebrill
,
Mr. Michael Keen
, and
Ms. Victoria J Perry

Abstract

Value-added tax, or VAT, first introduced less than 50 years ago, is now a pivotal component of tax systems around the world. The rapid and seemingly irresistible rise of the VAT is probably the most important tax development of the latter twentieth century, and certainly the most breathtaking. Written by a team of experts from the IMF, this book examines the remarkable spread and current reach of the innovative tax and draws lessons about the design and implementation of the VAT, as experienced by different countries around the world. How efficient is it as a tax, is it fair, and is it suitable for all countries? These are among the questions raised. This highly informative and well-researched book also looks at the likely future of the tax.

Keywords:
BOOK; VAT; tax; rate; invoice-credit VAT; country; VAT revenue; VAT threshold; VAT administration; VAT system; Value-added tax; Consumption taxes; Tax administration core functions; Income and capital gains taxes; Auditing; Sub-Saharan Africa; Middle East; East Africa; North Africa; Central Africa