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Isora 2018 Understanding Revenue Administration
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Book Synopsis ISORA 2018: Understanding Revenue Administration by : William Crandall
Download or read book ISORA 2018: Understanding Revenue Administration written by William Crandall and published by International Monetary Fund. This book was released on 2021-11-03 with total page 80 pages. Available in PDF, EPUB and Kindle. Book excerpt: The International Survey on Revenue Administration (ISORA) collects tax administration data from national or federal tax administrations. It surveys tax administration operations and other characteristics based on common questions and definitions agreed by four international organizations: the Inter-American Center of Tax Administrations (CIAT), the International Monetary Fund (IMF), the Intra-European Organisation of Tax Administrations (IOTA), and the Organisation for Economic Co-operation and Development (OECD). These four Parties signed a Memorandum of Understanding (MOU) governing the administration and management of this worldwide survey. This publication presents the results of the International Survey on Revenue Administration (ISORA) 2018, encompassing responses from 159 national or federal tax administrations spanning profile information, performance, and practices in fiscal years 2018 and 2019. For ISORA 2018, the ISORA Parties partnered with the Asian Development Bank (ADB) to provide assistance to its members who were participating in the survey.
Book Synopsis ISORA 2016 by : William Joseph Crandall
Download or read book ISORA 2016 written by William Joseph Crandall and published by International Monetary Fund. This book was released on 2019-03-08 with total page 137 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper presents the results of the International Survey on Revenue Administration (ISORA) deployed during 2016 and covering fiscal years 2014 and 2015. It is made possible by the participation of 135 tax administrations from around the world that provided data.
Book Synopsis ISORA 2016 by : William Joseph Crandall
Download or read book ISORA 2016 written by William Joseph Crandall and published by . This book was released on 2019 with total page 118 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Understanding Revenue Administration by : Andréa Lemgruber Viol
Download or read book Understanding Revenue Administration written by Andréa Lemgruber Viol and published by . This book was released on 2015 with total page 69 pages. Available in PDF, EPUB and Kindle. Book excerpt: During the past few years, the Fiscal Affairs Department (FAD) has developed the Revenue Administration Fiscal Information Tool (RA-FIT), a tax and customs data gathering initiative. This paper, the first of its kind internationally given the number of countries covered, analyzes the results of the first round of RA-FIT data for 85 countries. It begins the process of making summarized cross-country information available to revenue administrations, in particular in developing economies, to help them improve their performance. Topics covered include performance measurement, institutional arrangements, and core operations of tax and customs administration. RA-FIT is in its second round of data gathering, now via an online portal; these data will be analyzed and in future made available to participating countries and technical assistance partners/donors through an online dissemination platform.
Book Synopsis Tax Administration 2019 Comparative Information on OECD and other Advanced and Emerging Economies by : OECD
Download or read book Tax Administration 2019 Comparative Information on OECD and other Advanced and Emerging Economies written by OECD and published by OECD Publishing. This book was released on 2019-09-23 with total page 224 pages. Available in PDF, EPUB and Kindle. Book excerpt: The eighth edition of the OECD's Tax Administration Series, this report provides internationally comparative data on aspects of tax systems and their administration in 58 advanced and emerging economies. The publication presents the results of the 2018 International Survey on Revenue Administration (ISORA), a multi-organisation international survey to collect national-level information and data on tax administration governed by four partner organisations: CIAT, the IMF, IOTA and the OECD. For the 2018 survey round, the Asian Development Bank (ADB) agreed to participate along with the four partner organisations.
Book Synopsis The Revenue Administration Gap Analysis Program by : International Monetary
Download or read book The Revenue Administration Gap Analysis Program written by International Monetary and published by International Monetary Fund. This book was released on 2021-08-27 with total page 38 pages. Available in PDF, EPUB and Kindle. Book excerpt: It is generally difficult to measure revenue not collected due to noncompliance, but a growing number of countries now regularly produce and publish estimated revenue losses. Good tax gap analysis enables the detection of changes in taxpayer behavior by consistent estimates over time. This Technical Note sets out the theoretical concepts for personal income tax (PIT) gap estimation, the different measurement approaches available, and their implications for the scope and presentation of statistics. The note also focuses on the practical steps for measuring the PIT gap by establishing a random audit program to collect data, and how to scale findings from the sample to the population.
Book Synopsis Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies by : OECD
Download or read book Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies written by OECD and published by OECD Publishing. This book was released on 2021-09-15 with total page 355 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their administration in 59 advanced and emerging economies.
Book Synopsis Tax Administration 2022 Comparative Information on OECD and other Advanced and Emerging Economies by : OECD
Download or read book Tax Administration 2022 Comparative Information on OECD and other Advanced and Emerging Economies written by OECD and published by OECD Publishing. This book was released on 2022-06-23 with total page 168 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report is the tenth edition of the OECD's Tax Administration Series. It provides internationally comparative data on global trends in tax administrations across 58 advanced and emerging economies.
Book Synopsis Tax Administration 2023 Comparative Information on OECD and other Advanced and Emerging Economies by : OECD
Download or read book Tax Administration 2023 Comparative Information on OECD and other Advanced and Emerging Economies written by OECD and published by OECD Publishing. This book was released on 2023-09-27 with total page 177 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report is the eleventh edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their administration in 58 advanced and emerging economies.
Book Synopsis Progress of the Personal Income Tax in Emerging and Developing Countries by : Ms. Dora Benedek
Download or read book Progress of the Personal Income Tax in Emerging and Developing Countries written by Ms. Dora Benedek and published by International Monetary Fund. This book was released on 2022-01-28 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt: Personal Income Tax (PIT) is one of the key sources of revenues in Advanced Economies (AEs) but plays a much more limited role in Low-Income Developing Countries (LIDCs) and Emerging Market Economies (EMEs), both in terms of revenue and redistributive impact. Notwithstanding, this paper shows that LIDCs and EMEs increased their PIT-to-GDP revenue by 110 and 48 percent, respectively, during the 1990-2019 period, a marked improvement in the PIT revenue performance. We find that this rise was driven primarily by economic developments and to a lesser extent by changes in the design of PIT systems. We also find that LIDCs that improved their tax-to-GDP ratios relied on a broader set of tax instruments and not exclusively on the PIT, suggesting that a successful revenue mobilization strategy of developing countries requires a comprehensive approach covering a wider range of taxes. Finally, using a newly assembled dataset of PIT characteristics of 157 countries over the 2006-2018 period, we estimate a novel redistribution index of the PIT in LIDCs. We show that the contribution of the PIT to inequality reductions has been significant.
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.
Book Synopsis Vegetation of the Canary Islands by : Marcelino J. del Arco Aguilar
Download or read book Vegetation of the Canary Islands written by Marcelino J. del Arco Aguilar and published by Springer. This book was released on 2018-07-18 with total page 429 pages. Available in PDF, EPUB and Kindle. Book excerpt: The volcanic and oceanic nature of the Canary Islands, its rich plant biodiversity and high rate of endemism, as well as the relict character of some of its plant communities make it a territory of great biological interest. The main geographic, climatic, bioclimatic, biogeographic and floristic features of the Islands are shown and related to the distributional pattern of potential communities along an altitudinal gradient. Current vegetation units and their ecology are described and illustrated with numerous pictures. Potential vegetation units are summarized and comprehensive maps of the potential natural vegetation for each island are given. Human impact on the natural landscape, the occurrence of invasive plants, and the probable impact of climate change on the flora and vegetation are discussed. The conservation status of flora and vegetation are assessed. Four appendixes include a syntaxonomical scheme, a brief history of botanical studies and explorations in the Islands, ethnobotanical notes, and a list of selected literature.
Book Synopsis Gender and Revenue Administration by : Ms. Katherine Baer
Download or read book Gender and Revenue Administration written by Ms. Katherine Baer and published by International Monetary Fund. This book was released on 2023-08-15 with total page 33 pages. Available in PDF, EPUB and Kindle. Book excerpt: This technical note provides an overview of current issues and ideas that revenue administrations can consider regarding gender equality. It discusses the interactions between revenue administrations and gender equality and explores how revenue administrations can administer gender-sensitive tax laws effectively and apply a gender lens when administering tax or trade laws with a view to reducing barriers for women’s employment, entrepreneurship, and trade. It also provides practical considerations for a revenue administration in building gender perspectives in reform plans and shares several examples that highlight targeted measures that have led to positive outcomes in several countries.
Book Synopsis Inequality and Fiscal Policy by : Mr.Benedict J. Clements
Download or read book Inequality and Fiscal Policy written by Mr.Benedict J. Clements and published by International Monetary Fund. This book was released on 2015-09-21 with total page 450 pages. Available in PDF, EPUB and Kindle. Book excerpt: The sizeable increase in income inequality experienced in advanced economies and many parts of the world since the 1990s and the severe consequences of the global economic and financial crisis have brought distributional issues to the top of the policy agenda. The challenge for many governments is to address concerns over rising inequality while simultaneously promoting economic efficiency and more robust economic growth. The book delves into this discussion by analyzing fiscal policy and its link with inequality. Fiscal policy is the government’s most powerful tool for addressing inequality. It affects households ‘consumption directly (through taxes and transfers) and indirectly (via incentives for work and production and the provision of public goods and individual services such as education and health). An important message of the book is that growth and equity are not necessarily at odds; with the appropriate mix of policy instruments and careful policy design, countries can in many cases achieve better distributional outcomes and improve economic efficiency. Country studies (on the Netherlands, China, India, Republic of Congo, and Brazil) demonstrate the diversity of challenges across countries and their differing capacity to use fiscal policy for redistribution. The analysis presented in the book builds on and extends work done at the IMF, and also includes contributions from leading academics.
Book Synopsis A Comprehensive Assessment of Tax Capacity in Southeast Asia by : Asian Development Bank
Download or read book A Comprehensive Assessment of Tax Capacity in Southeast Asia written by Asian Development Bank and published by Asian Development Bank. This book was released on 2021-12-01 with total page 200 pages. Available in PDF, EPUB and Kindle. Book excerpt: As Southeast Asia reels from the impacts of the coronavirus disease (COVID-19), domestic resource mobilization (DRM) has never been more challenging or more critical. Prior to the pandemic, many countries in the region were not achieving a tax yield of 15% of gross domestic product—the level considered to be the minimum for sustainable development. The pandemic has further reduced tax revenues and public expenditures are facing increasing pressure. This publication identifies technical, policy, and administrative tax capacity issues faced by ten countries in Southeast Asia. It also explores potential policy and administrative measures to strengthen DRM.
Book Synopsis Medicinal Plants of South Asia by : Muhammad Asif Hanif
Download or read book Medicinal Plants of South Asia written by Muhammad Asif Hanif and published by Elsevier. This book was released on 2019-09-14 with total page 768 pages. Available in PDF, EPUB and Kindle. Book excerpt: Medicinal Plants of South Asia: Novel Sources for Drug Discovery provides a comprehensive review of medicinal plants of this region, highlighting chemical components of high potential and applying the latest technology to reveal the underlying chemistry and active components of traditionally used medicinal plants. Drawing on the vast experience of its expert editors and authors, the book provides a contemporary guide source on these novel chemical structures, thus making it a useful resource for medicinal chemists, phytochemists, pharmaceutical scientists and everyone involved in the use, sales, discovery and development of drugs from natural sources. Provides comprehensive reviews of 50 medicinal plants and their key properties Examines the background and botany of each source before going on to discuss underlying phytochemistry and chemical compositions Links phytochemical properties with pharmacological activities Supports data with extensive laboratory studies of traditional medicines
Book Synopsis History of the Town of Worthington by : James Clay Rice
Download or read book History of the Town of Worthington written by James Clay Rice and published by . This book was released on 1874 with total page 142 pages. Available in PDF, EPUB and Kindle. Book excerpt:
