Technical Assistanceon Tax Policy

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Author :
Publisher : International Monetary Fund
ISBN 13 : 1451848625
Total Pages : 32 pages
Book Rating : 4.4/5 (518 download)

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Book Synopsis Technical Assistanceon Tax Policy by : International Monetary Fund

Download or read book Technical Assistanceon Tax Policy written by International Monetary Fund and published by International Monetary Fund. This book was released on 1993-08-01 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper reviews recent experience of technical assistance on tax policy provided by the Fiscal Affairs Department to a selected but diversified group of countries that differ both in their geographical locations and in the nature of their economies. The review finds in the technical assistance advice both common themes applicable to all countries and special elements designed to address issues unique to a specific country, or a subset of countries. It also attempts to assess, to the extent possible, the policy impacts of such advice.

Technical Assistance on Tax Policy

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Author :
Publisher :
ISBN 13 :
Total Pages : 30 pages
Book Rating : 4.:/5 (87 download)

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Book Synopsis Technical Assistance on Tax Policy by : International Monetary Fund. Fiscal Affairs Department

Download or read book Technical Assistance on Tax Policy written by International Monetary Fund. Fiscal Affairs Department and published by . This book was released on 1993 with total page 30 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Taxes and Fiscal Policy in Under-developed Countries

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Publisher :
ISBN 13 :
Total Pages : 136 pages
Book Rating : 4.:/5 (31 download)

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Book Synopsis Taxes and Fiscal Policy in Under-developed Countries by : United Nations. Technical Assistance Administration

Download or read book Taxes and Fiscal Policy in Under-developed Countries written by United Nations. Technical Assistance Administration and published by . This book was released on 1954 with total page 136 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Mali

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Publisher : International Monetary Fund
ISBN 13 : 1513597434
Total Pages : 54 pages
Book Rating : 4.5/5 (135 download)

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Book Synopsis Mali by : International Monetary Fund. Fiscal Affairs Dept.

Download or read book Mali written by International Monetary Fund. Fiscal Affairs Dept. and published by International Monetary Fund. This book was released on 2016-03-17 with total page 54 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper presents a diagnostic assessment of the tax policy of Mali. The diagnostic assessment looks at the country’s main taxes and levies; it is supplemented by a second report on the mining and petroleum sector. Tax revenues represented 15.37 percent of GDP in 2013, up slightly from the 2012 level (14.87 percent). The revenue structure has scarcely changed since the last general assessment mission conducted in 2011, and the analysis performed then remains relevant now. Mali’s corporate income tax and tax on industrial and commercial profits (IS-BIC) are in compliance with the West African Economic and Monetary Union harmonization directives. The IS-BIC rate is 30 percent.

Technical Assistance on Tax Policy

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Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (133 download)

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Book Synopsis Technical Assistance on Tax Policy by : FMI. Fondo Monetario Internacional. División de Política Tributaria

Download or read book Technical Assistance on Tax Policy written by FMI. Fondo Monetario Internacional. División de Política Tributaria and published by . This book was released on 1993 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Corporate Income Taxes under Pressure

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Publisher : International Monetary Fund
ISBN 13 : 1513511777
Total Pages : 388 pages
Book Rating : 4.5/5 (135 download)

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Book Synopsis Corporate Income Taxes under Pressure by : Ruud A. de Mooij

Download or read book Corporate Income Taxes under Pressure written by Ruud A. de Mooij and published by International Monetary Fund. This book was released on 2021-02-26 with total page 388 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, such as the development of multinational enterprises and digitalization have created fundamental problems, not foreseen at its inception. These include tax competition—as governments try to attract tax bases through low tax rates or incentives, and profit shifting, as companies avoid tax by reporting profits in jurisdictions with lower tax rates. The book then discusses solutions, including both evolutionary changes to the current system and fundamental reform options. It covers both reform efforts already under way, for example under the Inclusive Framework at the OECD, and potential radical reform ideas developed by academics.

Ukraine

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Publisher : International Monetary Fund
ISBN 13 : 1513535269
Total Pages : 85 pages
Book Rating : 4.5/5 (135 download)

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Book Synopsis Ukraine by : International Monetary Fund. Fiscal Affairs Dept.

Download or read book Ukraine written by International Monetary Fund. Fiscal Affairs Dept. and published by International Monetary Fund. This book was released on 2016-02-08 with total page 85 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper discusses four key issues, which are closely connected, on tax policy in Ukraine. These issues are social security contribution (SSC), the simplified tax regime for small taxpayers, the corporate profit tax, and excise tax. Ukraine's SSC rates are very high, which are associated with an oversized informal sector that erodes the tax base, while the simplified tax regime for small taxpayers provides inordinate benefits that weaken the tax system and is prone to abuse. Corporate profit tax revenue has declined to its lowest level since 2006 and is now well below the regional average. Excise taxes have become an important revenue source, but remain low by international standards.

Tax Theory Applied to the Digital Economy

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Publisher :
ISBN 13 : 9781464816543
Total Pages : 0 pages
Book Rating : 4.8/5 (165 download)

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Book Synopsis Tax Theory Applied to the Digital Economy by : Cristian Óliver Lucas-Mas

Download or read book Tax Theory Applied to the Digital Economy written by Cristian Óliver Lucas-Mas and published by . This book was released on 2021 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book analyzes the tax disruptive aspects of new digital business models to determine the need for new tax measures to address the tax challenges of the digitalization of the economy, and presents a proposal for the adoption of a Digital Data Tax (DDT) and a Global Internet Tax Agency (GITA).

Italy

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Publisher : International Monetary Fund
ISBN 13 : 1475511191
Total Pages : 63 pages
Book Rating : 4.4/5 (755 download)

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Book Synopsis Italy by : International Monetary Fund. Fiscal Affairs Dept.

Download or read book Italy written by International Monetary Fund. Fiscal Affairs Dept. and published by International Monetary Fund. This book was released on 2012-10-01 with total page 63 pages. Available in PDF, EPUB and Kindle. Book excerpt: The contents of this report constitute technical advice provided by the staff of the International Monetary Fund (IMF) to the authorities of Italy (the “TA recipient”) in response to their request for technical assistance. This report (in whole or in part) or summaries thereof may be disclosed by the IMF to IMF Executive Directors and members of their staff, as well as to other agencies or instrumentalities of the TA recipient, and upon their request, to World Bank staff and other technical assistance providers and donors with legitimate interest, unless the TA recipient specifically objects to such disclosure (see Operational Guidelines for the Dissemination of Technical Assistance Information: http://www.imf.org/external/np/pp/eng/2009/040609.pdf">http://www.imf.org/external/np/pp/eng/2009/040609.pdf). Disclosure of this report (in whole or in part) or summaries thereof to parties outside the IMF other than agencies or instrumentalities of the TA recipient, World Bank staff, other technical assistance providers and donors with legitimate interest shall require the explicit consent of the TA recipient and the IMF’s Fiscal Affairs Department.

Italy

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Publisher : International Monetary Fund
ISBN 13 : 1498374441
Total Pages : 69 pages
Book Rating : 4.4/5 (983 download)

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Book Synopsis Italy by : International Monetary Fund. Fiscal Affairs Dept.

Download or read book Italy written by International Monetary Fund. Fiscal Affairs Dept. and published by International Monetary Fund. This book was released on 2016-07-20 with total page 69 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Technical Assistance Report discusses measures to enhance the effectiveness of tax administration system in Italy. The Italian tax administration system comprises multiple entities, which demands tight coordination. Tax revenues are high, but collection performance in the main taxes is mixed. The agencies’ accountability framework to the Ministry of Economy and Finance is very detailed and should be more strategic. The agencies have not been empowered to develop their own medium-term strategic plan. A holistic approach to managing risks to the tax system is needed, including targeted compliance strategies. The accumulation of tax debts is alarming, and structural issues need to be addressed urgently.

Lebanon

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Publisher : International Monetary Fund
ISBN 13 :
Total Pages : 79 pages
Book Rating : 4.4/5 (2 download)

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Book Synopsis Lebanon by : International Monetary

Download or read book Lebanon written by International Monetary and published by International Monetary Fund. This book was released on 2023-01-13 with total page 79 pages. Available in PDF, EPUB and Kindle. Book excerpt: Lebanon’s tax revenue more than halved between 2019 and 2021, in the face of the deepest economic crisis since the end of the civil war. This report identifies tax policy reform options to stop the drain on Lebanon’s tax revenue in the immediate and near-terms and to move toward a more efficient, effective, and inclusive tax system in the medium-term.

Taxes and Fiscal Policy in Under-developed Countries

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Publisher :
ISBN 13 :
Total Pages : 142 pages
Book Rating : 4.:/5 (44 download)

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Book Synopsis Taxes and Fiscal Policy in Under-developed Countries by : United Nations. Technical Assistance Administration

Download or read book Taxes and Fiscal Policy in Under-developed Countries written by United Nations. Technical Assistance Administration and published by . This book was released on 1955 with total page 142 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Peru: Technical Assistance Report-Tax Regime for Small Taxpayers and Special Economic Zones

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Author :
Publisher : International Monetary Fund
ISBN 13 :
Total Pages : 68 pages
Book Rating : 4.4/5 (2 download)

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Book Synopsis Peru: Technical Assistance Report-Tax Regime for Small Taxpayers and Special Economic Zones by : International Monetary

Download or read book Peru: Technical Assistance Report-Tax Regime for Small Taxpayers and Special Economic Zones written by International Monetary and published by International Monetary Fund. This book was released on 2022-02-11 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt: The topics discussed in this report are tax regimes for small taxpayers (Chapter II) and the tax treatment of special economic zones (Chapter III). Although these aspects of the tax system have little direct effect on public finances, they affect many people and how those people make decisions or impact the positioning of certain regions relative to the rest of the country. Both are of social and political scope that is disproportionate to their magnitude of tax revenue collection, which is why their design must remain focused in its most strategic sense.

Enhancing the Effectiveness of External Support in Building Tax Capacity in Developing Countries

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Publisher : International Monetary Fund
ISBN 13 : 1498345433
Total Pages : 55 pages
Book Rating : 4.4/5 (983 download)

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Book Synopsis Enhancing the Effectiveness of External Support in Building Tax Capacity in Developing Countries by : International Monetary Fund

Download or read book Enhancing the Effectiveness of External Support in Building Tax Capacity in Developing Countries written by International Monetary Fund and published by International Monetary Fund. This book was released on 2016-07-20 with total page 55 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report responds to the February 2016 request from the G20 for the IMF, OECD, United Nations and World Bank Group to: “...recommend mechanisms to help ensure effective implementation of technical assistance programs, and recommend how countries can contribute funding for tax projects and direct technical assistance, and report back with recommendations at our July meeting.” The report has been prepared in the framework of the Platform for Collaboration on Tax (the “PCT”), under the responsibility of the Secretariats and Staff of the four mandated organizations. The report reflects a broad consensus among these staff, but should not be regarded as the officially endorsed views of those organizations or of their member countries.

Albania: Technical Assistance Report-Tax Policy Reform Options for the MTRS

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Author :
Publisher : International Monetary Fund
ISBN 13 :
Total Pages : 57 pages
Book Rating : 4.4/5 (2 download)

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Book Synopsis Albania: Technical Assistance Report-Tax Policy Reform Options for the MTRS by : International Monetary

Download or read book Albania: Technical Assistance Report-Tax Policy Reform Options for the MTRS written by International Monetary and published by International Monetary Fund. This book was released on 2022-02-17 with total page 57 pages. Available in PDF, EPUB and Kindle. Book excerpt: Albania is preparing a Medium-Term Revenue Strategy (MTRS) to finance its development spending of an estimated 2.2–3.0 percent of GDP over five years. Revenue mobilization will be supported by comprehensive tax policy and administration reforms. International and regional comparisons suggest that there is room for additional revenues as well as improvement in the composition of tax revenues. This report presents options for tax policy reform to raise at least an additional 1.34 percent of GDP in revenues over five years and to improve the quality and efficiency of the tax system, that will enable the mobilization of further domestic revenues.

Republic of Poland

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Publisher : International Monetary Fund
ISBN 13 : 1475514719
Total Pages : 76 pages
Book Rating : 4.4/5 (755 download)

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Book Synopsis Republic of Poland by : International Monetary Fund. Fiscal Affairs Dept.

Download or read book Republic of Poland written by International Monetary Fund. Fiscal Affairs Dept. and published by International Monetary Fund. This book was released on 2015-05-04 with total page 76 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Technical Assistance Report provides advice on the modernization of the tax administration in Poland. Tax collections in Poland as a percentage of GDP are lower than those found in larger European Union member states. The report discusses collection performance of the main taxes in recent years and the approach to tax administration modernization. It also addresses selected issues concerning the tax administration institutional reform; the administration and delivery of core tax administration operations, including for the largest taxpayers; and the approach to managing compliance risks to the tax system.

Philippines

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Publisher : International Monetary Fund
ISBN 13 : 1475502419
Total Pages : 73 pages
Book Rating : 4.4/5 (755 download)

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Book Synopsis Philippines by : International Monetary Fund

Download or read book Philippines written by International Monetary Fund and published by International Monetary Fund. This book was released on 2012-03-19 with total page 73 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Technical Assistance Report on the Philippines’ road map for a pro-growth and equitable tax system is examined. Tax revenue has declined over the last decade in the Philippines owing to generous and expanding tax incentives, tariff rate reduction, deteriorating tax compliance caused by ineffective and inefficient revenue administration, and a gradual erosion of excise revenue owing to nonindexation. One of the key reasons for providing tax incentives in the Philippines is concern that the country needs to be competitive with other countries in the region to attract foreign direct investment.