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  1. 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for tax administrations that have no technology to manage their core tax processes, or their technology is limited and outdated.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
  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. 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
  4. Revenue administration : gap analysis program : model and methodology for value-added tax gap estimation

    • Ebog

    Revenue administration : gap analysis program : model and methodology for value-added tax gap estimation

    2017
    Summary: 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
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    150057-ebscobog:ocn991594947|980|.
    Bidrag af: 
    Vitor Gaspar, International Monetary Fund Fiscal Affairs Department
    Note: 
    "March 2017.", At head of title: International Monetary Fund, Fiscal Affairs Department
    ISBN nr.: 
    9781475592856, 147559285X
    Udgiver: 
    International Monetary Fund
    Målgruppe: 
    voksenmaterialer
    By: 
    150057-ebscobog:ocn991594947|260|a
    Available: 
    150057-ebscobog:ocn991594947|980|a
  5. Revenue administration : implementing a high-wealth individual compliance program

    • Ebog

    Revenue administration : implementing a high-wealth individual compliance program

    2017
    Summary: This technical note is provided as guidance to tax administrations that are considering a program to enhance the tax compliance of high wealth individuals. The note explains the rationale for a specialized compliance program for this segment of the taxpayer base and provides guidance on defining the population of wealthy individuals. Advice is also given on how to assess readiness for such a compliance program, taking into account the legal framework, the political environment, the availability of the necessary data and the administration's capacity to implement it. The note then gives practical advice on implementing a high wealth individual compliance program, using the compliance risk management model as its foundation
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    150057-ebscobog:ocn991594361|980|.
    Bidrag af: 
    International Monetary Fund Fiscal Affairs Department
    Note: 
    Print version: Mc Laughlin, Lucilla ; Revenue Administration: Implementing a High-Wealth Individual Compliance Program, "April 2017.", At head of title: International Monetary Fund, Fiscal Affairs Department
    ISBN nr.: 
    9781475597707, 1475597703
    Udgiver: 
    International Monetary Fund
    Målgruppe: 
    voksenmaterialer
    By: 
    150057-ebscobog:ocn991594361|260|a
    Available: 
    150057-ebscobog:ocn991594361|980|a
  6. 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
  7. 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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    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
  8. Customs administration reform and modernization in francophone sub-Saharan Africa, 1995-2010

    • Ebog

    Customs administration reform and modernization in francophone sub-Saharan Africa, 1995-2010

    2012
    Summary: "This paper outlines reforms that have been achieved in the modernization of the customs administrations of francophone sub-Saharan (African) countries since the mid-1990s. It also highlights the remaining issues in this process. Progress has been made in the automation of operations and procedures, with constant and significant efforts to strengthen revenue collection and improve trade facilitation in a number of countries. However, the pace and scope of modernization remains insufficient, particularly in developing customs control and enforcement capacities, and enhancing operational resources and management. The findings suggest that the authorities' strong commitment to reform, organizational and management changes, adequate technical assistance and project management, and effective implementation of modern customs standards, are critical to accelerate the modernization of customs in francophone sub-Saharan Africa"--Abstract
    Serie: 
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    150057-ebscobog:ocn818796971|980|.
    Bidrag af: 
    International Monetary Fund Fiscal Affairs Department
    Note: 
    Cover; Contents; I. Background; II. Revenue Trends and a Few Indicators of Customs Performance; III. Customs Administrations in the Late 1990s and the Reform Agenda; IV. Reform Achievements and Remaining Issues; V. Factors Affecting the Course of the Reforms; VI. Lessons and Suggestions for Future Steps; References; Tables; 1. Breakdown of Francophone Sub-Saharan African Countries, by Per Capita Income, 2010; 2. Imports of Goods and Customs Duties, 1996-2009; 3. Revenue Forgone from Customs Exemptions in Selected Francophone Sub-Saharan Countries, 4. Imports of Goods Recorded and Exports of Goods from the World, 1999-20095. Customs Duties and Total Tax Revenue, 1996-2009; 6. Results of Customs Controls for Selected Francophone Sub-Saharan African Countries; 7. Summary of Doing Business Survey-Trading Across Borders Results; 8. Assessments of Customs Administration; 9. Selected Francophone Sub-Saharan Countries: Burden of Customs Procedures, 2010; 10. Clearance Times in Selected Francophone Sub-Saharan African African Countries and by Region, 2010, 11. Physical Inspections of Goods in Selected Francophone Sub-Saharan African Countries, 201012. IMF Fiscal Affairs Department TA Missions in Customs Administration, 1995-2010; 13. Customs Administration TA Provided by the IMF and Other Development Partners, 1995-2010; Figures; 1. Imports of Goods and Customs Duties, 1996-2009; 2. Francophone Countries Belonging to WAEMU: Imports of Goods and Customs Duties, 1996-2009; 3. Francophone Countries Belonging to CEMAC: Imports of Goods and Customs Duties, 1996-2009, 4. Non-WAEMU/Non-CEMAC Countries in Francophone Sub-Saharan Africa: Imports of Goods and Customs Duties, 1996-2009Boxes; 1. Main Modernization Actions Engaged in FSSACs Customs Administrations, 1995-2010; 2. Phases of Computerization of the Customs Administrations in Francophone Sub- Saharan Africa; 3. Principal Regional Integration Agreements in Francophone Sub-Saharan Africa; Appendixes; I. Imports of Goods and Customs Duties in Francophone Sub-Saharan Africa: Trends by Region, 1996-2009; II. Brief Description of Selected Customs International Conventions and Standards, Title from PDF title page (IMF Web site, viewed Nov. 20, 2012), "Fiscal Affairs Department"--Page 2 of pdf, "October 2012"--Page 2 of pdf
    ISBN nr.: 
    9781475529593, 1475529597
    Udgiver: 
    International Monetary Fund
    Målgruppe: 
    voksenmaterialer
    By: 
    150057-ebscobog:ocn818796971|260|a
    Available: 
    150057-ebscobog:ocn818796971|980|a
  9. Moldova : taking compliance management further

    • Ebog

    Moldova : taking compliance management further

    2012
    Abstract: This report discusses implementation of the compliance risk model (CRM) by Moldova's tax department. The CRM has shown encouraging results in 2011, in terms of extra revenue. However, the assessment reports that for long-lasting impact, the model requires further improvement in taxpayer services, audit, tax fraud investigations, information technology, and the value-added tax refund system. The compliance plan for 2012 involves implementing measures within the segment of wealthy individuals
    Serie: 
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    150057-ebscobog:ocn802288706|980|.
    Bidrag af: 
    International Monetary Fund Fiscal Affairs Department
    Note: 
    Print version: Fund, International Monetary ; Moldova : Taking Compliance Management Further, Cover; Contents; Acronyms; Preface; Executive Summary; I. Enhancing The Strategic Approach to Compliance Management; A. Introduction; B. Developing Strategies to Reduce the Tax Gap; C. Assessing the Results; D. Preliminary Lessons; E. Other Considerations; F. Training is Key to Future Success; G. Recommendations; II. Strengthening Personal Income Tax Compliance; A. Addressing Unreported Cash Wage Payments; B. Building a High-Wealth-Individual Compliance Program; C. Introducing Indirect Audit Methods as a Personal Income Tax Compliance Tool; D. Technical Assistance; E. Recommendations, III. Improving Operational Tools to Implement the Compliance StrategyA. Taxpayer Services; B. Audit; C. Establishing Capacity to Investigate Tax Fraud; D. Arrears Collection; IV. Other Tax Administration Issues; A. Value Added Tax Refunds; B. Streamlining Headquarters and Field Offices Organization Structures; C. Modernizing Information Technology Systems; Tables; 1. Tax Revenue by Nominal Value and Percent of GDP, 2007-11; 2. Results of the 2011 Sectoral Compliance Program; 3. Collection of Personal Income Tax and Social Contributions; 4. Employee Count and Wage Reported Data, 5. Audit Results (Not including Large Taxpayers)6. Tax Fraud Cases, 2009-11; 7. Tax Arrears by Type of Tax 2009-11; 8. Value of Value-Added Tax Refunds by Country/Region; 9. Value-Added Tax Refunds Audit Results, 2010-11; 10. Tax Revenue by Value and as a Percent of GDP, 2007-11; Figures; 1. Accumulated Value-Added Tax Credits to be Carried Forward; 2007-11; 2. Proposed Structure of Headquarters Organization; 3. Stock of Value-Added Tax Credit, As Reported on Line 21 of the Value-Added Tax Return; Boxes; 1. Key Measures of the State Tax Inspectorate 2012 Compliance Plan, 2. International Trends in Taxpayer Services3. Elements of a Progressive Training Strategy for Audit Staff; Appendixes; 1. Preliminary Review of Tax Revenue Performance; 2. Nontax Administration Tasks Handled by the State Tax Inspectorate; 3. Personal Income Tax Reporting for 2010; 4. Illustration of a Potential High-Wealth Individuals Project Plan (Phase 1); 5. Illustration of a Potential Indirect Audit Training Schedule; 6. Roles and Responsibilities of a Business Owner for Information Technology Systems, Title from PDF title page (IMF Web site, viewed July 30, 2012), "International Monetary Fund, Fiscal Affairs Department.", "April 2012."
    ISBN nr.: 
    9781475589771, 9781475537291, 9781475509083, 9781475506501, 1475589778, 1475537298, 1475509081, 1475506503
    Udgiver: 
    International Monetary Fund
    Målgruppe: 
    voksenmaterialer
    By: 
    150057-ebscobog:ocn802288706|260|a
    Available: 
    150057-ebscobog:ocn802288706|980|a
  10. Public expenditure in the Slovak Republic : composition and technical efficiency

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    Public expenditure in the Slovak Republic : composition and technical efficiency

    2012
    Summary: Good practice suggests that budget allocations should reflect spending priorities and that spending should provide cost-effective delivery of public goods and services. This paper analyzes the composition of public expenditure in the Slovak Republic. It also assesses the relative efficiency of spending in education and health. The Slovak Republic spends more on social benefits and less on wages compared to the EU and OECD average. While it manages to translate the low expenditures into outcomes in an efficient manner in the education sector, this is not true for health. Moreover, the recent in.
    Serie: 
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    150057-ebscobog:ocn936322208|980|.
    Bidrag af: 
    International Monetary Fund Fiscal Affairs Department
    Note: 
    Print version: Grigoli, Francesco ; Public Expenditure in the Slovak Republic: Composition and Technical Efficiency, Cover; Abstract; Contents; I. Introduction; II. Literature Review: An EU-OECD Perspective; III. Features of the Slovak Republic's Public Expenditure; Figures; 1. Government Size across EU-OECD Countries; 2. Slovak Government Size; 3. Public Spending During the Crisis; A. Public Expenditure Composition; 4. Expenditure Composition, 2009; 5. Expenditure Composition in Real Terms; 6. Expenditure Categories; B. Spending Agencies; Tables; 1. Uncommitted Expenditures; 2. Public Expenditure by Agency, 2009; IV. Technical Efficiency; A. Education; 7. Education Expenditure across EU-OECD countries, 8. Education Expenditure3. Selected Indicators of the Education System; 9. Efficiency of Education Expenditure; B. Health; 10. Health Expenditure across EU-OECD countries; 11. Health Expenditure; 4. Selected Indicators of the Health System; 12. Efficiency of Health Expenditure-Life Expectancy; 13. Efficiency of Health Expenditure-Infant Mortality; V. Concluding Remarks; Appendices; 1. The DEA Approach; Appendix Figures; 1. DEA Production Possibility Frontier; References
    ISBN nr.: 
    9781475539233, 9781475507089, 9781475505214, 1475539231, 1475507089, 1475505213
    Udgiver: 
    International Monetary Fund
    Målgruppe: 
    voksenmaterialer
    By: 
    150057-ebscobog:ocn936322208|260|a
    Available: 
    150057-ebscobog:ocn936322208|980|a