Closing The Tax Gap Means Taxpayers Beware
Download Closing The Tax Gap Means Taxpayers Beware full books in PDF, epub, and Kindle. Read online free Closing The Tax Gap Means Taxpayers Beware ebook anywhere anytime directly on your device. Fast Download speed and no annoying ads. We cannot guarantee that every ebooks is available!
Author | : Ms.Katherine Baer |
Publisher | : International Monetary Fund |
Total Pages | : 37 |
Release | : 1997-03-01 |
Genre | : Business & Economics |
ISBN | : 1451980396 |
Building on previous FAD work in the tax administration field, this paper defines broad criteria for diagnosing the problems in a country’s tax administration and formulating an appropriate reform strategy. To be effective, this strategy should be based on the size of the tax gap and the country’s particular circumstances. This paper discusses some guiding principles which have provided the basis for successful reforms, including: reducing the tax system’s complexity, encouraging taxpayers’ voluntary compliance, differentiating the treatment of taxpayers by their revenue potential, and ensuring the reform’s effective management. Also discussed are specific bottlenecks that hinder the effectiveness of the tax administration’s operations.
Author | : |
Publisher | : |
Total Pages | : 152 |
Release | : 1995 |
Genre | : Economic forecasting |
ISBN | : |
Author | : Ernesto Crivelli |
Publisher | : International Monetary Fund |
Total Pages | : 30 |
Release | : 2015-05-29 |
Genre | : Business & Economics |
ISBN | : 1513567624 |
International corporate tax issues are prominent in public debate, notably with the G20-OECD project addressing Base Erosion and Profit Shifting (‘BEPS’). But while there is considerable empirical evidence for advanced countries on the cross-country fiscal externalities at the heart of these issues, there is almost none for developing countries. This paper uses panel data for 173 countries over 33 years to explore their magnitude and nature, focusing particularly on developing countries and applying a new method to distinguish between spillover effects through real decisions and through avoidance —and quantify the revenue impact of the latter. The results suggest that spillover effects on the tax base are if anything a greater concern for developing countries than for advanced—and a significant one.
Author | : |
Publisher | : |
Total Pages | : 572 |
Release | : 2009 |
Genre | : |
ISBN | : |
Author | : United States. Congress. Senate. Committee on Finance. Subcommittee on Taxation and IRS Oversight |
Publisher | : |
Total Pages | : 532 |
Release | : 2006 |
Genre | : Business & Economics |
ISBN | : |
Author | : |
Publisher | : |
Total Pages | : 36 |
Release | : 2001 |
Genre | : Income tax |
ISBN | : |
Author | : International Monetary Fund. Fiscal Affairs Dept. |
Publisher | : International Monetary Fund |
Total Pages | : 82 |
Release | : 2012-08-16 |
Genre | : Business & Economics |
ISBN | : 1498340067 |
Better designed and implemented fiscal regimes for oil, gas, and mining can make a substantial contribution to the revenue needs of many developing countries while ensuring an attractive return for investors, according to a new policy paper from the International Monetary Fund. Revenues from extractive industries (EIs) have major macroeconomic implications. The EIs account for over half of government revenues in many petroleum-rich countries, and for over 20 percent in mining countries. About one-third of IMF member countries find (or could find) resource revenues “macro-critical” – especially with large numbers of recent new discoveries and planned oil, gas, and mining developments. IMF policy advice and technical assistance in the field has massively expanded in recent years – driven by demand from member countries and supported by increased donor finance. The paper sets out the analytical framework underpinning, and key elements of, the country-specific advice given. Also available in Arabic: ????? ??????? ?????? ???????? ???????????: ??????? ???????? Also available in French: Régimes fiscaux des industries extractives: conception et application Also available in Spanish: Regímenes fiscales de las industrias extractivas: Diseño y aplicación
Author | : American Institute of Certified Public Accountants |
Publisher | : |
Total Pages | : 116 |
Release | : 1985 |
Genre | : Business & Economics |
ISBN | : |
Author | : United States. Congress. Senate. Committee on Finance |
Publisher | : |
Total Pages | : 348 |
Release | : 2006 |
Genre | : Alternative minimum tax |
ISBN | : |
Author | : United States. Congress. Senate. Committee on Finance |
Publisher | : |
Total Pages | : 208 |
Release | : 1983 |
Genre | : Budget |
ISBN | : |