term.subject="administration"

"March 2017.", At head of title: International Monetary Fund, Fiscal Affairs Department

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

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

"March 2017.", At head of title: International Monetary Fund, Fiscal Affairs Department

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

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

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)

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

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."

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