Equivalence of the Production and Consumption Methods of Calcuting the Value-Added Tax Base

Download Equivalence of the Production and Consumption Methods of Calcuting the Value-Added Tax Base PDF Online Free

Author :
Publisher : International Monetary Fund
ISBN 13 : 1451961588
Total Pages : 22 pages
Book Rating : 4.4/5 (519 download)

DOWNLOAD NOW!


Book Synopsis Equivalence of the Production and Consumption Methods of Calcuting the Value-Added Tax Base by : Mr.Anthony J. Pellechio

Download or read book Equivalence of the Production and Consumption Methods of Calcuting the Value-Added Tax Base written by Mr.Anthony J. Pellechio and published by International Monetary Fund. This book was released on 1996-07-01 with total page 22 pages. Available in PDF, EPUB and Kindle. Book excerpt: Two methods of calculating the value-added tax (VAT) base, using production and consumption data, respectively, have been applied in different countries to estimate VAT revenue. It is not apparent that these methods should produce the same result for a particular country because each method requires different adjustments for exemptions. This paper establishes analytically the equivalence of the two methods. Both methods are applied to Zambia. Given the limitations of data, the two methods produce different results, yielding an estimated range for VAT revenue of 2-3 percent of GDP in 1995. Actual VAT revenue collected fell within this range.

Equivalence of the Production and Consumption Methods of Calculating the Value-added Tax Base

Download Equivalence of the Production and Consumption Methods of Calculating the Value-added Tax Base PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 28 pages
Book Rating : 4.:/5 (318 download)

DOWNLOAD NOW!


Book Synopsis Equivalence of the Production and Consumption Methods of Calculating the Value-added Tax Base by : Anthony J. Pellechio

Download or read book Equivalence of the Production and Consumption Methods of Calculating the Value-added Tax Base written by Anthony J. Pellechio and published by . This book was released on 1996 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt:

IMF Staff papers, Volume 43 No. 3

Download IMF Staff papers, Volume 43 No. 3 PDF Online Free

Author :
Publisher : International Monetary Fund
ISBN 13 : 1451973446
Total Pages : 188 pages
Book Rating : 4.4/5 (519 download)

DOWNLOAD NOW!


Book Synopsis IMF Staff papers, Volume 43 No. 3 by : International Monetary Fund. Research Dept.

Download or read book IMF Staff papers, Volume 43 No. 3 written by International Monetary Fund. Research Dept. and published by International Monetary Fund. This book was released on 1996-01-01 with total page 188 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper examines the volatility and predictability of emerging stock markets. A range of measures suggests that, despite perceptions to the contrary, the volatility of emerging markets may have fallen rather than risen on average. Also, although the autocorrelations in emerging market returns appear to turn negative at horizons of a year or more, the magnitude of these return reversals is not that much larger than reversals in some mature markets. One interpretation of the results would be that emerging markets have not consistently been subject to fads or bubbles, or at least no more so than in some industrial countries.

IMF Macroeconomic Research on Low-Income Countries

Download IMF Macroeconomic Research on Low-Income Countries PDF Online Free

Author :
Publisher : International Monetary Fund
ISBN 13 : 9781589062733
Total Pages : 130 pages
Book Rating : 4.0/5 (627 download)

DOWNLOAD NOW!


Book Synopsis IMF Macroeconomic Research on Low-Income Countries by : International Monetary Fund

Download or read book IMF Macroeconomic Research on Low-Income Countries written by International Monetary Fund and published by International Monetary Fund. This book was released on 2004-01-30 with total page 130 pages. Available in PDF, EPUB and Kindle. Book excerpt: Summarizes the for ward-looking analytical work program on macroeconomic issues related to the Poverty Reduction Strategy Paper approach. The program is evolving through a process that began with a technical workshop; participants from low-income countries, donors, academia, and civil society drafted guidance on selected issues and identified priority research topics. Partners, policymakers, and economic scholars are encouraged to share their perspectives and findings through respective team leaders, whose e-mail addresses are provided. The publication also summarizes IMF analytical work, and contains a bibliography of nearly 1,000 papers.

IMF Survey

Download IMF Survey PDF Online Free

Author :
Publisher : International Monetary Fund
ISBN 13 : 145193744X
Total Pages : 458 pages
Book Rating : 4.4/5 (519 download)

DOWNLOAD NOW!


Book Synopsis IMF Survey by : International Monetary Fund. External Relations Dept.

Download or read book IMF Survey written by International Monetary Fund. External Relations Dept. and published by International Monetary Fund. This book was released on 1996-01-01 with total page 458 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Web edition of the IMF Survey is updated several times a week, and contains a wealth of articles about topical policy and economic issues in the news. Access the latest IMF research, read interviews, and listen to podcasts given by top IMF economists on important issues in the global economy. www.imf.org/external/pubs/ft/survey/so/home.aspx

IMF Working Paper

Download IMF Working Paper PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 710 pages
Book Rating : 4.:/5 (31 download)

DOWNLOAD NOW!


Book Synopsis IMF Working Paper by :

Download or read book IMF Working Paper written by and published by . This book was released on 1996 with total page 710 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Swaziland

Download Swaziland PDF Online Free

Author :
Publisher : International Monetary Fund
ISBN 13 : 1451836066
Total Pages : 56 pages
Book Rating : 4.4/5 (518 download)

DOWNLOAD NOW!


Book Synopsis Swaziland by : International Monetary Fund

Download or read book Swaziland written by International Monetary Fund and published by International Monetary Fund. This book was released on 1999-04-08 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt: In recent years, the IMF has released a growing number of reports and other documents covering economic and financial developments and trends in member countries. Each report, prepared by a staff team after discussions with government officials, is published at the option of the member country.

Publications of the International Monetary Fund

Download Publications of the International Monetary Fund PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 196 pages
Book Rating : 4.:/5 (6 download)

DOWNLOAD NOW!


Book Synopsis Publications of the International Monetary Fund by : International Monetary Fund

Download or read book Publications of the International Monetary Fund written by International Monetary Fund and published by . This book was released on 1995-10 with total page 196 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Bulletin for International Fiscal Documentation

Download Bulletin for International Fiscal Documentation PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 662 pages
Book Rating : 4.F/5 ( download)

DOWNLOAD NOW!


Book Synopsis Bulletin for International Fiscal Documentation by : International Bureau of Fiscal Documentation

Download or read book Bulletin for International Fiscal Documentation written by International Bureau of Fiscal Documentation and published by . This book was released on 1997 with total page 662 pages. Available in PDF, EPUB and Kindle. Book excerpt:

How to Manage Value-Added Tax Refunds

Download How to Manage Value-Added Tax Refunds PDF Online Free

Author :
Publisher : International Monetary Fund
ISBN 13 : 1513577042
Total Pages : 29 pages
Book Rating : 4.5/5 (135 download)

DOWNLOAD NOW!


Book Synopsis How to Manage Value-Added Tax Refunds by : Mario Pessoa

Download or read book How to Manage Value-Added Tax Refunds written by Mario Pessoa and published by International Monetary Fund. This book was released on 2021-05-10 with total page 29 pages. Available in PDF, EPUB and Kindle. Book excerpt: The value-added tax (VAT) has the potential to generate significant government revenue. Despite its intrinsic self-enforcement capacity, many tax administrations find it challenging to refund excess input credits, which is critical to a well-functioning VAT system. Improperly functioning VAT refund practices can have profound implications for fiscal policy and management, including inaccurate deficit measurement, spending overruns, poor budget credibility, impaired treasury operations, and arrears accumulation.This note addresses the following issues: (1) What are VAT refunds and why should they be managed properly? (2) What practices should be put in place (in tax policy, tax administration, budget and treasury management, debt, and fiscal statistics) to help manage key aspects of VAT refunds? For a refund mechanism to be credible, the tax administration must ensure that it is equipped with the strategies, processes, and abilities needed to identify VAT refund fraud. It must also be prepared to act quickly to combat such fraud/schemes.

The Revenue Administration–Gap Analysis Program

Download The Revenue Administration–Gap Analysis Program PDF Online Free

Author :
Publisher : International Monetary Fund
ISBN 13 : 1475583613
Total Pages : 32 pages
Book Rating : 4.4/5 (755 download)

DOWNLOAD NOW!


Book Synopsis The Revenue Administration–Gap Analysis Program by : Mr.Eric Hutton

Download or read book The Revenue Administration–Gap Analysis Program written by Mr.Eric Hutton and published by International Monetary Fund. This book was released on 2017-04-07 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 methodology for estimating the VAT gap presented in this Technical Note has some distinct advantages over commonly used methodologies. By using a value-added approach to estimating potential VAT revenues, as compared to the more traditional final consumption approach used by most countries undertaking VAT gap estimation, the RA-GAP methodology can provide VAT compliance gap estimates on a sector-by-sector basis, which assists revenue administrations to better target compliance efforts to close the gap. In addition, the RA-GAP methodology uses a unique measurement for actual VAT revenues, which isolates changes in revenue performance that might be due to cash management (e.g., delays in refunds) from those due to actual changes in taxpayer compliance.

Doing Business 2020

Download Doing Business 2020 PDF Online Free

Author :
Publisher : World Bank Publications
ISBN 13 : 1464814414
Total Pages : 254 pages
Book Rating : 4.4/5 (648 download)

DOWNLOAD NOW!


Book Synopsis Doing Business 2020 by : World Bank

Download or read book Doing Business 2020 written by World Bank and published by World Bank Publications. This book was released on 2019-11-21 with total page 254 pages. Available in PDF, EPUB and Kindle. Book excerpt: Seventeen in a series of annual reports comparing business regulation in 190 economies, Doing Business 2020 measures aspects of regulation affecting 10 areas of everyday business activity.

Promoting and Sustaining Economic Reform in Zambia

Download Promoting and Sustaining Economic Reform in Zambia PDF Online Free

Author :
Publisher : Harvard Kennedy School
ISBN 13 :
Total Pages : 596 pages
Book Rating : 4.F/5 ( download)

DOWNLOAD NOW!


Book Synopsis Promoting and Sustaining Economic Reform in Zambia by : Catharine Hill

Download or read book Promoting and Sustaining Economic Reform in Zambia written by Catharine Hill and published by Harvard Kennedy School. This book was released on 2004 with total page 596 pages. Available in PDF, EPUB and Kindle. Book excerpt: This collection of essays examines Zambia's efforts to promote economic reform during the 1990s. These essays describe the adjustment program, highlighting the attempts to reform the budget, the tax system, the financial system, agriculture and mining, and to create the human capacity to sustain the reforms.

Research Activities of the IMF, January 1991-December 1998

Download Research Activities of the IMF, January 1991-December 1998 PDF Online Free

Author :
Publisher : International Monetary Fund
ISBN 13 : 9781557758606
Total Pages : 124 pages
Book Rating : 4.7/5 (586 download)

DOWNLOAD NOW!


Book Synopsis Research Activities of the IMF, January 1991-December 1998 by : International Monetary Fund

Download or read book Research Activities of the IMF, January 1991-December 1998 written by International Monetary Fund and published by International Monetary Fund. This book was released on 1999-09-24 with total page 124 pages. Available in PDF, EPUB and Kindle. Book excerpt: A selective index of major research papers prepared by IMF staff in 1991-98.

Research Activities of the International Monetary Fund

Download Research Activities of the International Monetary Fund PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 92 pages
Book Rating : 4.F/5 ( download)

DOWNLOAD NOW!


Book Synopsis Research Activities of the International Monetary Fund by : International Monetary Fund

Download or read book Research Activities of the International Monetary Fund written by International Monetary Fund and published by . This book was released on 1991 with total page 92 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Research Activities of the IMF, January 1991-December 1999

Download Research Activities of the IMF, January 1991-December 1999 PDF Online Free

Author :
Publisher : International Monetary Fund
ISBN 13 : 9781557759801
Total Pages : 144 pages
Book Rating : 4.7/5 (598 download)

DOWNLOAD NOW!


Book Synopsis Research Activities of the IMF, January 1991-December 1999 by : International Monetary Fund

Download or read book Research Activities of the IMF, January 1991-December 1999 written by International Monetary Fund and published by International Monetary Fund. This book was released on 2000-01-01 with total page 144 pages. Available in PDF, EPUB and Kindle. Book excerpt: Research activity in the IMF emphasizes the links between the organization's policy and operational concerns. The main objectives of research is IMF staff understanding of policy and operational issues relevant to the institution, and to improve the analytical quality of the work prepared for management and the Executive Board and the advice provided to member countries. The scope of research in the IMF is defined by the purposes and functions of the institution. In order to foster innovation and ensure quality control, the IMF makes much of its research available outside the institution and encourages staff to interact with academia and other research organizations through conferences, seminars, and occasional joint research projects. The visiting scholar’s program has also enhanced the quality of research done in the IMF. This program brings in leading members of the economics profession from around the world to assist in the preparation of papers for the Executive Board and to conduct research on IMF-related issues.

Administering the Value-Added Tax on Imported Digital Services and Low-Value Imported Goods

Download Administering the Value-Added Tax on Imported Digital Services and Low-Value Imported Goods PDF Online Free

Author :
Publisher : International Monetary Fund
ISBN 13 : 1513576488
Total Pages : 40 pages
Book Rating : 4.5/5 (135 download)

DOWNLOAD NOW!


Book Synopsis Administering the Value-Added Tax on Imported Digital Services and Low-Value Imported Goods by : John Brondolo

Download or read book Administering the Value-Added Tax on Imported Digital Services and Low-Value Imported Goods written by John Brondolo and published by International Monetary Fund. This book was released on 2021-05-21 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt: This technical note and manual (TNM) addresses the following questions: (1) What are the main challenges in administering the value-added tax on imported digital services and the measures that countries have introduced to address the challenges?; (2) What are the main challenges in administering the value-added tax on low-value imported goods and the measures that countries have introduced to address the challenges? ;and (3) What are the key tasks in implementing the measures for improving the administration of the value-added tax on imported digital services and low-value imported goods?