Search Results

You are looking at 31 - 40 of 61 items

  • Keyword: tax administration x
Clear All Modify Search
III Monetary Policy and Financial Sector Reforms

III Monetary Policy and Financial Sector Reforms »

Source: Economic Reform in China : A New Phase

Series: Occasional Papers

Author(s): David Burton , Wanda Tseng , Kalpana Kochhar , Hoe Khor , and Dubravko Mihaljek

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 September 1994

ISBN: 9781557754219

Keywords: foreign exchange, inflation, monetary policy, banking, tax administration

Since the inception of market-oriented reforms in China more than 15 years ago, the role, instruments, and conduct of monetary policy have undergone significant changes, as has the structure of the banking a...

IV Fiscal System Reforms

IV Fiscal System Reforms »

Source: Economic Reform in China : A New Phase

Series: Occasional Papers

Author(s): David Burton , Wanda Tseng , Kalpana Kochhar , Hoe Khor , and Dubravko Mihaljek

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 September 1994

ISBN: 9781557754219

Keywords: foreign exchange, inflation, monetary policy, banking, tax administration

Fiscal policy in China has operated in a difficult environment in recent years. The central government’s influence on public finances weakened, and budget deficits persisted. At the same time, ongoing reform...

V Investment System Reform

V Investment System Reform »

Source: Economic Reform in China : A New Phase

Series: Occasional Papers

Author(s): David Burton , Wanda Tseng , Kalpana Kochhar , Hoe Khor , and Dubravko Mihaljek

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 September 1994

ISBN: 9781557754219

Keywords: foreign exchange, inflation, monetary policy, banking, tax administration

The recurring macroeconomic cycles in China during the past 15 years have been largely attributed to the excessive outlays on fixed investment by SOEs and local governments. 70 Th...

VI State Enterprise Reform

VI State Enterprise Reform »

Source: Economic Reform in China : A New Phase

Series: Occasional Papers

Author(s): David Burton , Wanda Tseng , Kalpana Kochhar , Hoe Khor , and Dubravko Mihaljek

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 September 1994

ISBN: 9781557754219

Keywords: foreign exchange, inflation, monetary policy, banking, tax administration

Notwithstanding the experiments with enterprise reforms undertaken since the early 1980s, deep structural problems remain in the SOE sector. 79 It is increasingly recognized that...

What Is IMF Technical Assistance?

What Is IMF Technical Assistance? »

Source: IMF Technical Assistance : Transferring Knowledge and Best Practice

Series: EXR Pamphlets

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 19 May 2003

ISBN: 9781589060999

Keywords: banking, public expenditure, taxation, tax administration, banking system

Managing an economy is a difficult business. Designing and implementing economic policy require know-how and effective institutions of government. Many developing countries, in particular, need...

Technical Assistance in Action

Technical Assistance in Action »

Source: IMF Technical Assistance : Transferring Knowledge and Best Practice

Series: EXR Pamphlets

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 19 May 2003

ISBN: 9781589060999

Keywords: banking, public expenditure, taxation, tax administration, banking system

Technical assistance can improve lives in a variety of ways. In the next few pages we take a look at examples of how the IMF has helped governments build institutional capacity in Africa; meet i...

Political Institutions, State Building, and Tax Capacity

Political Institutions, State Building, and Tax Capacity »

Source: Political Institutions, State Building, and Tax Capacity : Crossing the Tipping Point

Volume/Issue: 2016/233

Series: IMF Working Papers

Author(s): Vitor Gaspar , Laura Jaramillo , and Philippe Wingender

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 02 December 2016

ISBN: 9781475558142

Keywords: Nigeria, Political economy, Income taxes, Taxation, Tax evasion, Sub-Saharan Africa, Tax administration, Spain, Western Hemisphere, China

An empirical finding by Gaspar, Jaramillo and Wingender (2016) shows that once countries cross a tax-to-GDP threshold of around 12¾ percent, real GDP per capita increases sharply and in a sustained manner over the...

Tax Administration Reform in China
			: Achievements, Challenges, and Reform Priorities

Tax Administration Reform in China : Achievements, Challenges, and Reform Priorities »

Volume/Issue: 2016/68

Series: IMF Working Papers

Author(s): John Brondolo , and Zhiyong Zhang

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 17 March 2016

DOI: http://dx.doi.org/10.5089/9781475523614.001

ISBN: 9781475523614

Keywords: Tax Administration, Tax Administration Reform, China Tax Administration

Tax administration improvements have contributed significantly to a doubling of China's tax-to-GDP ratio and the substantial reduction in taxpayers' compliance costs since the mid-1990s. This paper describes the ke...

Chapter 1. China’s Economic Success and Reforms: Investing in Soft Infrastructure

Chapter 1. China’s Economic Success and Reforms: Investing in Soft Infrastructure »

Source: Modernizing China : Investing in Soft Infrastructure

Series: Books

Author(s): W. Raphael Lam , Markus Rodlauer , and Alfred Schipke

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 14 January 2017

ISBN: 9781513539942

Keywords: Economic reforms, reforms, economic success, growth model, policy frameworks, markets, market economy, soft infrastructure, institutions, rebalancing

China matters as never before. It is now the second largest economy in the world—and the largest in purchasing power parity. Even at half its historical economic growth rate, it con...

Chapter 2. Modernizing the Tax Policy Regime

Chapter 2. Modernizing the Tax Policy Regime »

Source: Modernizing China : Investing in Soft Infrastructure

Series: Books

Author(s): W. Raphael Lam , Markus Rodlauer , and Alfred Schipke

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 14 January 2017

ISBN: 9781513539942

Keywords: Economic reforms, reforms, economic success, growth model, policy frameworks, markets, market economy, soft infrastructure, institutions, rebalancing

Fiscal reform is integral to China’s broad reform plans and key for achieving more inclusive and sustainable growth. The 13th Five-Year Plan commits to deepening tax reforms to facilitate economic transition...