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Integrating the Collection of Social Insurance Contributions and Personal Income Taxes
Author:
International Monetary Fund. Fiscal Affairs Dept.
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Series:
Technical Notes and Manuals
Volume/Issue:
Volume 2021: Issue 008
Language:
English
Publication Date:
10 Aug 2021
DOI:
https://doi.org/10.5089/9781513582757.005
ISBN:
9781513582757
ISSN:
2075-8669
Pages:
24
Keywords:
collection function; collection model; collection of social insurance contributions; publication order; tax authority; SIA audit visit; Personal income tax; Tax allowances; Social assistance spending; Income; Compliance costs
Legal-disclaimer:
This Technical Guidance Note should not be reported as representing the views of the IMF. The views expressed in this paper are those of the authors and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.
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This technical note addresses the following questions: • What are the main ways in which different countries assess and collect personal income tax (PIT) and social insurance contributions (SIC) liabilities (Section I)? • What is the case for transferring responsibility for a country’s SIC collection from its social insurance agency(ies) to its tax authority (Section II)? • What changes does such integration of collection functions involve (Section III)? • Are there any lessons from international experience to guide such reforms (Section IV)? • How to build on these lessons when planning a transfer of collection functions (Section V)? • Are there any beneficial alternatives to full integration of functions (Section VI)?
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Cover Technical Notes and Manuals
Technical Notes and Manuals
ISSN:
2075-8669
Publisher:
International Monetary Fund