Tax Administration In Small Economies
DOWNLOAD
Download Tax Administration In Small Economies PDF/ePub or read online books in Mobi eBooks. Click Download or Read Online button to get Tax Administration In Small Economies book now. This website allows unlimited access to, at the time of writing, more than 1.5 million titles, including hundreds of thousands of titles in various foreign languages. If the content not found or just blank you must refresh this page
Tax Administration In Small Economies
DOWNLOAD
Author : International Monetary Fund
language : en
Publisher: INTERNATIONAL MONETARY FUND
Release Date : 2010-05-10
Tax Administration In Small Economies written by International Monetary Fund and has been published by INTERNATIONAL MONETARY FUND this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010-05-10 with categories.
This technical note analyzes tax administration in small economies. Choosing the right organization structure is a key component of any program of tax administration reform and modernization. It creates a solid platform from which all other enhancements can follow. Organizations and agencies involved in providing advice to governments on modern tax administration have developed principles that should drive decisions on organization structure. This note describes the general principles of tax administration organization. Characteristics of tax administration in small and microeconomies are also elaborated.
Tax Administration And Firm Performance
DOWNLOAD
Author : Ms.Era Dabla-Norris
language : en
Publisher: International Monetary Fund
Release Date : 2017-04-14
Tax Administration And Firm Performance written by Ms.Era Dabla-Norris and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-04-14 with Business & Economics categories.
Tax compliance costs tend to be disproportionately higher for small and young businesses. This paper examines how the quality of tax administration affects firm performance for a large sample of firms in emerging market and developing economies. We construct a novel, internationally comparable, and multidimensional index of tax administration quality (the TAQI) using information from the Tax Administration Diagnostic Assessment Tool. We show that better tax administration attenuates the productivity gap of small and young firms relative to larger and older firms, a result that is robust to controlling for other aspects of tax policy and of economic governance, alternative definitions of small and young firms, and measures of the quality of tax administration. From a policy perspective, we provide evidence that countries can reap growth and productivity dividends from improvements in tax administration that lower compliance costs faced by firms.
Tax Administration In Small Economies
DOWNLOAD
Author : Maureen Kidd
language : en
Publisher:
Release Date : 2010
Tax Administration In Small Economies written by Maureen Kidd and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010 with categories.
Tax Administration And The Small Taxpayer
DOWNLOAD
Author : Mr.Parthasarathi Shome
language : en
Publisher: International Monetary Fund
Release Date : 2004-05-01
Tax Administration And The Small Taxpayer written by Mr.Parthasarathi Shome and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004-05-01 with Business & Economics categories.
Small taxpayers should pay their appropriate revenue share while their compliance costs should be reduced. This assumes importance as restructuring in emerging markets has meant rapid growth in services through self-employed small entrepreneurs, who have good revenue potential. Administrative facilitators such as a single tax covering income tax, VAT, and social security tax, at a reduced rate, do not lower tax evasion. They increase vertical and horizontal inequity, and lead to adverse resource allocation. A strategy is needed, extending modernization achieved in large taxpayer units (LTUs) to small taxpayers, including rationalization of collection and reporting of revenue data for policy formulation.
Tax Administration In Developing Countries
DOWNLOAD
Author : Mr.Charles Y. Mansfield
language : en
Publisher: International Monetary Fund
Release Date : 1987-06-01
Tax Administration In Developing Countries written by Mr.Charles Y. Mansfield and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 1987-06-01 with Business & Economics categories.
This paper examines the role of tax administration in developing countries from an economic perspective. The traditional separation of tax policy and tax administration in the literature is shown to break down in developing countries, where tax administrators decide in what manner complicated tax legislation should actually be applied. After surveying economic literature dealing with tax administration, the paper offers guidelines on how tax administrators can help implement more efficient and equitable tax systems.
The Crisis In Tax Administration
DOWNLOAD
Author : Henry Aaron
language : en
Publisher: Rowman & Littlefield
Release Date : 2004-05-20
The Crisis In Tax Administration written by Henry Aaron and has been published by Rowman & Littlefield this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004-05-20 with Business & Economics categories.
People pay taxes for two reasons. On the positive side, most people recognize, even if grudgingly, that payment of tax is a duty of citizenship. On the negative side, they know that the law requires payment, that evasion is a crime, and that willful failure to pay taxes is punishable by fines or imprisonment. The practical questions for tax administration are how to strengthen each of these motives to comply with the law. How much should be spent on enforcement and how should enforcement be organized to promote these objectives and achieve the best results per dollar spent? Over the last few years, the U.S. Congress has restricted spending on tax administration, forcing the Internal Revenue Service to curtail enforcement activities, at the same time, that the number of individual filers has increased, tax rules have become more complex, and more business have become multinational operations. But if too many cases of tax evasion go undetected and unpunished, those who may have grudgingly paid their taxes may soon find it easier to join the scofflaws. These events in combination have created a genuine crisis in tax administration. The chapters in this volume evaluate the capacity of authorities to enforce the tax laws in a modern, global economy and examine the implications of failing to do so. Specific aspects of tax law, including tax shelters, issues relating to small businesses, tax software, role of tax preparers, and the objectives of tax simplification are examined in detail. The volume also builds a conceptual basis for future scholarship, with regard not only to tax administration, but also to such fundamental questions as whether taxpayers respond mostly to economic incentives or are influenced by their experiences with the filing process and what is the proper framework for evaluating the allocation of resources within the IRS.
The Quality Of Tax Administration And Firm Performance Evidence From Developing Countries
DOWNLOAD
Author : E. Dabla-Norris
language : en
Publisher:
Release Date : 2020
The Quality Of Tax Administration And Firm Performance Evidence From Developing Countries written by E. Dabla-Norris and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020 with categories.
Tax compliance costs tend to be disproportionately higher for small and young businesses. This paper examines how the quality of tax administration affects firm performance for a large sample of firms in emerging market and developing economies. The authors construct a novel, internationally comparable, and multidimensional index of tax administration quality (the TAQI) using information from the Tax Administration Diagnostic Assessment Tool. They show that better tax administration attenuates the productivity gap of small and young firms relative to larger and older firms, a result that is robust to controlling for other aspects of tax policy and of economic governance, alternative definitions of small and young firms, and measures of the quality of tax administration.
Designing A Tax Administration Reform Strategy
DOWNLOAD
Author : Ms.Katherine Baer
language : en
Publisher: International Monetary Fund
Release Date : 1997-03-01
Designing A Tax Administration Reform Strategy written by Ms.Katherine Baer and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 1997-03-01 with Business & Economics categories.
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.
The Reform Of Tax Administration
DOWNLOAD
Author : Mr.Vito Tanzi
language : en
Publisher: International Monetary Fund
Release Date : 1995-02
The Reform Of Tax Administration written by Mr.Vito Tanzi and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 1995-02 with Business & Economics categories.
This paper addresses tax administration reform by describing briefly the causes for inefficient tax administration, identifying the essential elements of successful reform, and presenting measures to improve the tax administration.
Taxation
DOWNLOAD
Author : Simon James
language : en
Publisher: Taylor & Francis
Release Date : 2002
Taxation written by Simon James and has been published by Taylor & Francis this book supported file pdf, txt, epub, kindle and other format this book has been release on 2002 with Business & Economics categories.