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  1. Use of technology in tax administrations. 1, Developing an information technology strategic plan (ITSP)

    • Ebog

    Use of technology in tax administrations. 1, Developing an information technology strategic plan (ITSP)

    2017
    Abstract: This technical note is the first of three addressing information technology (IT) themes and issues relevant to tax administrations. This note focuses on the use of technology in tax administrations and how to develop an information technology strategic plan (ITSP). It is intended for tax administrations that are largely manual or have outdated legacy IT systems. The second note addresses how to select an IT system for core tax administrations functions. And the third note covers implementation of a commercial-off-the-shelf (COTS) system. These technical notes are primarily for use by tax administrations that have no technology to manage their core tax processes, or their technology is limited and outdated. These notes focus on core tax functions and do not address other business systems (e.g., payroll, finance, document, and asset management systems)
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    150057-ebscobog:ocn978248102|980|.
    Bidrag af: 
    International Monetary Fund, International Monetary Fund Fiscal Affairs Department
    Note: 
    Print Version: Cotton, Margaret ; Use of Technology in Tax Administrations 1: Developing an Information Technology Strategic Plan (ITSP), "March 2017.", At head of title: International Monetary Fund, Fiscal Affairs Department
    ISBN nr.: 
    9781475586190, 1475586191
    Udgiver: 
    International Monetary Fund
    Målgruppe: 
    voksenmaterialer
    By: 
    150057-ebscobog:ocn978248102|260|a
    Available: 
    150057-ebscobog:ocn978248102|980|a
  2. Use of technology in tax administrations. 3, Implementing a commercial -off-the-shelf (COTS) tax system

    • Ebog

    Use of technology in tax administrations. 3, Implementing a commercial -off-the-shelf (COTS) tax system

    2017
    Abstract: This technical note is the third of three addressing information technology (IT) themes and issues relevant to tax administrations. This note focuses on implementation of a commercial-off-the-shelf (COTS) system in a developing country tax administration. The first note covers the use of IT in tax administrations and how to develop an information technology strategic plan (ITSP). The second note addresses how to select a suitable information technology system for core tax administration functions. These technical notes are primarily tax administrations that have no technology to manage their core tax processes, or their technology is limited and outdated. These notes focus on core tax functions and do not address other business systems (e.g., payroll, finance, document, and asset management systems)
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    150057-ebscobog:ocn978248416|980|.
    Bidrag af: 
    International Monetary Fund, International Monetary Fund Fiscal Affairs Department
    Note: 
    Print Version: Cotton, Margaret ; Use of Technology in Tax Administrations 3: Implementing a Commercial-Off-The-Shelf (COTS) Tax System, "March 2017.", At head of title: International Monetary Fund, Fiscal Affairs Department
    ISBN nr.: 
    9781475586565, 9781475583984, 1475586566, 1475583982
    Udgiver: 
    International Monetary Fund
    Målgruppe: 
    voksenmaterialer
    By: 
    150057-ebscobog:ocn978248416|260|a
    Available: 
    150057-ebscobog:ocn978248416|980|a
  3. Use of technology in tax administrations. 2, Core information technology systems in tax administrations

    • Ebog

    Use of technology in tax administrations. 2, Core information technology systems in tax administrations

    2017
    Abstract: This technical note is the second of three addressing information technology (IT) themes and issues relevant to tax administrations. This note addresses how to select a suitable IT system for core tax administration functions. Note one covers the use of IT in tax administrations and how to develop an information technology strategic plan (ITSP). The third note focuses on implementation of a commercial-off-the-shelf (COTS) system. These technical notes are primarily for tax administrations that have no technology to manage their core tax processes, or their technology is limited and outdated. These notes focus on core tax functions and do not address other business systems (e.g., payroll, finance, document, and asset management systems)
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    150057-ebscobog:ocn978248146|980|.
    Bidrag af: 
    International Monetary Fund, International Monetary Fund Fiscal Affairs Department
    Note: 
    "March 2017.", At head of title: International Monetary Fund, Fiscal Affairs Department
    ISBN nr.: 
    9781475586374, 9781475581126, 147558637X, 1475581122
    Udgiver: 
    International Monetary Fund
    Målgruppe: 
    voksenmaterialer
    By: 
    150057-ebscobog:ocn978248146|260|a
    Available: 
    150057-ebscobog:ocn978248146|980|a
  4. Understanding revenue administration : results from the second survey of the revenue administration--fiscal information tool

    • Ebog

    Understanding revenue administration : results from the second survey of the revenue administration--fiscal information tool

    2017
    Summary: This paper presents the results of the second round of the Revenue Administration Fiscal Information Tool (RA-FIT) country survey in an aggregated manner for all respondents and by income group. Notwithstanding regional biases and some data quality issues with the sample, broad insights and trends are discernible from the data, and the results form part of an evolving series that will continue to develop and grow with the International Survey On Revenue Administration (ISORA), the successor survey to RA-FIT conducted by the IMF in collaboration with the Inter-American Center of Tax Administrations (CIAT), the Intra-European Organisation of Tax Administration (IOTA), and the Organisation for Economic Co-operation and Development (OECD). This paper expands on a previous one, which covered the first round of RA-FIT (Lemgruber and others 2015),1 and aims to allow countries to access information about key measures in revenue administration. Unlike the first paper, this one does not cover issues specific to customs administration but focuses rather on tax administration data
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    150057-ebscobog:on1002420742|980|.
    Bidrag af: 
    International Monetary Fund, International Monetary Fund Fiscal Affairs Department
    Note: 
    Print version: Cleary, Duncan ; Understanding revenue administration, 1. Introduction -- 2. The RA-FIT Round 2 survey -- 3. Institutional arrangements -- 4. Staffing and office networks -- 5. Taxpayer segmentation -- 6. Taxpayer registration -- 7. Return filing -- 8. Taxpayer service -- 9. Tax arrears -- 10. Tax verification/audit -- 11. Dispute resolution -- 12. General conclusions, At head of title: The Fiscal Affairs Department
    ISBN nr.: 
    9781484310557, 1484310551
    Udgiver: 
    International Monetary Fund
    Målgruppe: 
    voksenmaterialer
    By: 
    150057-ebscobog:on1002420742|260|a
    Available: 
    150057-ebscobog:on1002420742|980|a
  5. Understanding revenue administration : an initial data analysis using the revenue administration fiscal information tool

    • Ebog

    Understanding revenue administration : an initial data analysis using the revenue administration fiscal information tool

    2015
    Abstract: 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
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    Detaljer
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    150057-ebscobog:ocn910104632|980|.
    Bidrag af: 
    Andrew Masters, Duncan Cleary, International Monetary Fund, International Monetary Fund Fiscal Affairs Department
    Note: 
    Additional physical form, Executive summary -- Introduction -- Ra-fit and performance measurement -- Revenue administration institutional frameworks -- Tax administration operations -- Customs administration operations -- Boxes -- Figures -- Tables -- Appendix tables, At head of title: Fiscal Affairs Department, Series numbering from IMF Web site (viewed May 26, 2015)
    ISBN nr.: 
    9781513584867, 9781513530116, 1513584863, 1513530119
    Udgiver: 
    International Monetary Fund
    Målgruppe: 
    voksenmaterialer
    By: 
    150057-ebscobog:ocn910104632|260|a
    Available: 
    150057-ebscobog:ocn910104632|980|a
  6. Guidelines for foreign exchange reserve management : accompanying document and case studies

    • Ebog

    Guidelines for foreign exchange reserve management : accompanying document and case studies

    2005
    Summary: This accompanying document to the Guidelines for Foreign Exchange Reserve Management, which the IMF published in 2004, presents case studies prepared by reserve management entities in 20 countries. These sample case studies illustrate how a range of countries from around the world, at different stages of economic and financial development and institutional structure, have developed their capacity in reserve management in the areas covered by the Guidelines. The various strategies adopted by the countries, which are based on the country-specific policy environment, offer useful insights and suggestions to countries seeking to strengthen their policy frameworks for reserve management
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    Detaljer
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    150057-ebscobog:ocn793203322|980|.
    Bidrag af: 
    International Monetary Fund
    Note: 
    Print version: Guidelines for foreign exchange reserve management, pt. 1. Summary of country practices. Introduction -- Illustrative practices from the country case studies -- pt. 2. Country case studies -- Appendixes, Accompanies: Guidelines for foreign exchange reserve management, Electronic reproduction. S.l. : HathiTrust Digital Library, 2010
    ISBN nr.: 
    9781589062610, 9781462366385, 9781452736228, 9781451931389, 1589062612, 1462366384, 1452736227, 1451931387
    Udgiver: 
    International Monetary Fund
    Rettigheder: 
    Use copy: Restrictions unspecified
    Målgruppe: 
    voksenmaterialer
    By: 
    150057-ebscobog:ocn793203322|260|a
    Available: 
    150057-ebscobog:ocn793203322|980|a
  7. Improving tax administration in developing countries

    • Ebog

    Improving tax administration in developing countries

    1992
    Subject: Taxation, like politics, is the art of the possible--yet most public finance texts ignore the ciritcal role played by tax administration in restoring macroeconomic balance and promoting equity and efficiency. This volume fills a gap in the literature by linking tax policy and tax administration reform and exploring ways to improve taxpayer compliance
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    150057-ebscobog:ocn792946029|980|.
    Bidrag af: 
    International Monetary Fund, Richard M. Bird (1938-), Milka Casanegra de Jantscher
    Note: 
    Print version: Improving tax administration in developing countries, The reform of tax administration / Milka Casanegra de Jantscher and Richard M. Bird -- Tax administration reform in Bolivia and Uruguay / Carlos A. Silvani and Alberto H.J. Radano -- The nexus of tax administration and tax policy in Jamaica and Guatemala / Roy Bahl and Jorge Martinez-Vazquez -- Improving the administration of the colombian income tax / Charles E. McLure, Jr., and Santiago Pardo R. -- The introduction of a value-added tax in Trinidad and Tobago / John F. Due and Francis P. Greaney -- Information technology: strategy of the spanish tax administration / Rafael Moya and Jose-́Damiań Santiago -- Tax administration and inflation / Milka Casenegra de Jantscher, Isaias Coetho, and Arturo Fernandez -- Improving tax compliance / Carlos A. Silvani -- Assisting taxpayers in meeting their obligations under the law / Robert A. LeBaube and Charles L. Vehorn -- Organizational structure and human resources in tax administration / Aldo Schlemenson -- Privatization of tax administration / Luis Fernando Ramiŕez Acuna︠, Book is based on a conference held in Segovia, Spain, June 6-7, 1991
    ISBN nr.: 
    9781455241620, 1455241628
    Udgiver: 
    International Monetary Fund
    Målgruppe: 
    voksenmaterialer
    By: 
    150057-ebscobog:ocn792946029|260|a
    Available: 
    150057-ebscobog:ocn792946029|980|a
  8. Effective government accounting

    • Ebog

    Effective government accounting

    1995
    Subject: This book, the first of its type, seeks to bridge fiscal economics and government accounting. For too long government accounting has been neglected, and governments have not developed the institutional capacity to formulate and implement fiscal policies successfully. This volume examines historical developments, ingredients and existing systems features of accounting standards, and other issues that governments must address to perform their tasks economically and efficiently. It explores institutional linkages and the role of electronic processing technology. Arguing that government accounting systems are too important to be left to accountants alone, the book presents an interdisciplinary approach that goes beyond adapting commercial accounting formats to governments
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    150057-ebscobog:ocn793203760|980|.
    Bidrag af: 
    International Monetary Fund
    Note: 
    Print version: Premchand, A., 1933- ; Effective government accounting, Contents -- Preface -- Introduction -- Evolution -- Recent Changes -- Objectives of Control -- Range of Process Controls -- From Fund Controls to Global Budgets -- From Cash Limits to Cash Management -- Policy Reviews -- Evaluation -- From Financial to Efficiency Audit -- Involvement of the Users -- Institutional Development -- 1 Payments Systems -- Payment Stages -- Release of Funds and Organizing Payments -- Commitment Stage -- Types of Payments Systems -- Method of Payment -- Security of Payments -- Relations with the Banking System, Commercial BankingFinancial Reporting -- Interenterprise Arrears -- 2 Morphology of Government Accounting -- Commercial and Government Accounting -- Single- and Double-Entry Bookkeeping -- Cash and Accrual -- Terms and Definitions -- Why Accrual Now? -- Budget and Accounts -- Dimensions of the Issue -- General Ledger System -- Government Accounts and National Income Accounts -- Generational Accounts -- 3 Cost Measurement, Accounting Standards, and Other Issues -- Commercial Practices -- Government Approaches -- Relevance of Commercial Practices, Capital ChargeForeign Aid Accounts -- Accounting Aspects of Privatization -- Accounting and Performance Indicators -- Other Issues -- Accounting Standards -- 4 Liability Management -- Payables -- Other Funded Liabilities -- Contingent Liabilities -- Unfunded Liabilities -- Legislated Guarantees -- Liabilities from Legislative Changes -- Hidden Liabilities -- Termination of Contracts -- Environmental Liabilities -- Market Failure Liabilities -- Debt Management -- Developments -- Continuing Objectives -- Organization -- Role of Accounting 125, 5 Architecture of Government Financial InformationImportance of Financial Information -- Public and Private Sectors Compared -- Principles of Reporting -- Legitimacy -- Understandability -- Reliability -- Relevance -- Comparability -- Timeliness -- Consistency -- Usefulness -- Existing Information Systems -- Search for User Needs -- Information Pyramid -- Analytical Framework of Financial Reporting -- Purpose, Form, and Frequency -- Changes -- Departmental Report -- Annual Appropriation Accounts -- Users Within the Government, Issues in Transforming Financial InformationDesign Issues -- Operational Issues -- 6 Investing in Development: Implementation -- Design of Development -- Implementation Lessons and Dilemmas -- Political Support -- Integrated or Specific Reform -- Public Sector Reform or Financial Management Reform -- Imperatives of Technology or High-Tech Dependency -- Big Bang or Gradualism -- External Assistance or Internal Resources -- Operational Issues -- Steps Toward Improvement -- Bibliography -- Tables -- Diagrams
    ISBN nr.: 
    9781455278954, 1455278955
    Udgiver: 
    International Monetary Fund
    Målgruppe: 
    voksenmaterialer
    By: 
    150057-ebscobog:ocn793203760|260|a
    Available: 
    150057-ebscobog:ocn793203760|980|a
  9. Choosing an exchange rate regime : the challenge for smaller industrial countries

    • Ebog

    Choosing an exchange rate regime : the challenge for smaller industrial countries

    1990
    Summary: This collection of papers, edited by Victor Argy and Paul De Grauwe, examines issues surrounding the choice of exchange rate regime in smaller industrial countries. It contains a comprehensive summary by Jacques J. Polak
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    150057-ebscobog:ocn648591529|980|.
    Bidrag af: 
    J. J. Polak (1914-2010), International Monetary Fund, Victor E. Argy, Paul de Grauwe
    Note: 
    Print version: Choosing an exchange rate regime, Choice of exchange rate regime for a smaller economy : a survey of some key issues / Victor Argy. Comment / Morris Goldstein. Financial market integration and exchange rate policy / Donald J. Matheison and Liliana Rojas-Suárez. Comment / Giorgio Basevi. Exchange rate experiences of small EMS countries: Belgium, Denmark, and the Netherlands / Paul de Grauwe and Wim Vanhaverbeke. Comment / Daniel Gros. Exchange rate policy, inflation, and unemployment : the Nordic EFTA countries / Thorvaldur Gylfason. Comment / Johnny Akerholm. In the shadow of the mark : exchange rate and monetary policy in Austria and Switzerland / Hans Genberg. Comment / Georg Rich. Exchange rate policy in advanced commodity-exporting countries : Australia and New Zealand / Adrian Blundell-Wignall and Robert G. Gregory. Comments / Jeff Carmichael and Grant Spencer. Credibility and asymmetries in the EMS / Michele Fratianni and Jürgen von Hagen. Comment / Stefan Schoenberg. Monetary and exchange rate targets, and after : a stochastic "hard landing" for Sterling? / Marcus Miller and Alan Sutherland. Comment / Christopher Taylor. Fiscal constraints of a fixed exchange rate regime / Hugh Bredenkamp and Michael Deppler. Postscript : exchange rate policy in Canada / Stephen S. Poloz. Summary / Jacques J. Polak
    ISBN nr.: 
    9786613848130, 9781455292066, 9781455281046, 9781455265060, 9781283535687, 6613848131, 1455292060, 1455281042, 1455265063, 1283535688
    Udgiver: 
    International Monetary Fund, Katholieke Universiteit Leuven, Macquarie University
    Målgruppe: 
    voksenmaterialer
    By: 
    150057-ebscobog:ocn648591529|260|a
    Available: 
    150057-ebscobog:ocn648591529|980|a
  10. Denmark : financial sector assessment program detailed assessment of observance of insurance core principles

    • Ebog

    Denmark : financial sector assessment program detailed assessment of observance of insurance core principles

    2014
    Summary: This paper discusses findings of the Detailed Assessment of Observance of the Insurance Core Principles on Denmark. Insurance regulation in Denmark has a good level of compliance with the Insurance Core Principles. A particular strength of the Danish Financial Supervisory Authority's approach is its close focus on key risks in the sector and its readiness to require action by companies to address vulnerabilities. Regular, even daily monitoring of market risk sensitivities is carried out on life insurers' balance sheets. In nonlife insurance, regular testing of a number of key performance ratio
    Serie: 
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    150057-ebscobog:ocn905915556|980|.
    Bidrag af: 
    International Monetary Fund, International Monetary Fund Monetary and Capital Markets Department
    Note: 
    Print version: International Monetary Fund. Monetary and Capital Markets Department ; Denmark : financial sector assessment program detailed assessment of observance of insurance core principles, Cover; CONTENTS; GLOSSARY; EXECUTIVE SUMMARY; ASSESSMENT OF INSURANCE CORE PRINCIPLES; A. Introduction and Scope; B. Information and Methodology Used for Assessment; C. Overview-Institutional and Macroprudential Setting; TABLES; 1. Insurance Penetration and Density in 2012; 2. Size of the Insurance Sector in 2012; 3. Trends in Insurance Market Structure (number of companies); 4. Trend in Technical Provisions; 5. Composition of Assets; 6. Gross Premiums Written by Major Lines of Business; 7. Profitability Indicators; 8. Solvency Ratios (Solvency I) by Major Lines of Business, D. Preconditions for Effective Insurance Supervision9. Summary of Compliance with the ICPs; E. Recommendations and Authorities' Response; 10. Summary of Observance Level; 11. Recommendations to Improve Observance of the ICPs; F. Authorities' Responses to the Assessment; DETAILED ASSESSMENT; 12. Detailed Assessment of Observance of the ICPs
    ISBN nr.: 
    9781475572254, 1475572255
    Udgiver: 
    International Monetary Fund
    Målgruppe: 
    voksenmaterialer
    By: 
    150057-ebscobog:ocn905915556|260|a
    Available: 
    150057-ebscobog:ocn905915556|980|a