Search Results

You are looking at 1 - 10 of 61 items :

  • Keyword: tax administration x
  • Books and Analytical Papers x
Clear All Modify Search
Value-Added Tax
			: Administrative and Policy Issues

Value-Added Tax : Administrative and Policy Issues »

Series: Occasional Papers

Author(s): Alan Tait

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 June 1991

DOI: http://dx.doi.org/10.5089/9781557751843.084

ISBN: 9781557751843

Keywords: vat, tax administration, tax return, sales tax, tax department

More than 50 countries worldwide employ a value-added tax. What are its effects on prices, exports, and investment? Is it regressive? These and other questions are answered in this collection of papers presented at...

Tax Administration Reform in China

Tax Administration Reform in China »

Source: 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

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...

Economic Reform in China
			: A New Phase

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

DOI: http://dx.doi.org/10.5089/9781557754219.084

ISBN: 9781557754219

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

China's economic performance hs been remarkable since the the reform process began 15 years ago. Notwithstanding the achievements that have been made, a number of serious problems remain. This papers discusses the...

IMF Technical Assistance
			: Transferring Knowledge and Best Practice

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

DOI: http://dx.doi.org/10.5089/9781589060999.052

ISBN: 9781589060999

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

An introductory guide to the IMF's technical assistance. Providing technical assistance to member countries-particularly developing countries and countries in transition-is at the core of the IMF's mission. Technic...

Designing a Tax Administration Reform Strategy

Designing a Tax Administration Reform Strategy »

Source: Designing a Tax Administration Reform Strategy : Experiences and Guidelines

Volume/Issue: 1997/30

Series: IMF Working Papers

Author(s): Katherine Baer , and Carlos Silvani

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 March 1997

ISBN: 9781451980394

Keywords: tax administration, tax system, tax administration reform, tax collection, tax administrations

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....

People’s Republic of China: Selected Issues

People’s Republic of China: Selected Issues »

Source: People's Republic of China : Selected Issues

Volume/Issue: 1996/41

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 18 June 1996

ISBN: 9781451807776

Keywords: tax administration, tax system, tax revenue, tax exemptions, fiscal reforms

This Selected Issues paper examines the decline in the revenue-to-GDP ratio for the People's Republic of China. In common with most transition countries, China has experienced a sharp decline in fiscal revenues sin...

People’s Republic of China: Selected Issues

People’s Republic of China: Selected Issues »

Source: People's Republic of China : Selected Issues

Volume/Issue: 1996/41

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 18 June 1996

ISBN: 9781451807776

Keywords: tax administration, tax system, tax revenue, tax exemptions, fiscal reforms

This Selected Issues paper examines the decline in the revenue-to-GDP ratio for the People's Republic of China. In common with most transition countries, China has experienced a sharp decline in fiscal revenues sin...

People’s Republic of China: Selected Issues

People’s Republic of China: Selected Issues »

Source: People's Republic of China : Selected Issues

Volume/Issue: 1996/41

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 18 June 1996

ISBN: 9781451807776

Keywords: tax administration, tax system, tax revenue, tax exemptions, fiscal reforms

This Selected Issues paper examines the decline in the revenue-to-GDP ratio for the People's Republic of China. In common with most transition countries, China has experienced a sharp decline in fiscal revenues sin...

Modernizing China
			: Investing in Soft Infrastructure

Modernizing China : Investing in Soft Infrastructure »

Series: Books

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

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 20 April 2017

Language: Chinese

DOI: http://dx.doi.org/10.5089/9781475583625.071

ISBN: 9781475583625

Keywords: China, China, People's Republic of, Economic reforms, reforms, economic success, growth model, policy frameworks, markets, market economy, soft infrastructure

China is at a critical juncture in its economic transformation as it tries to rebalance what is generally seen as an exhausted growth model. A unifying theme across the reforms that will deliver this transformation...

Modernizing China
			: Investing in Soft Infrastructure

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

DOI: http://dx.doi.org/10.5089/9781513539942.071

ISBN: 9781513539942

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

China is at a critical juncture in its economic transformation as it tries to rebalance what is generally seen as an exhausted growth model. A unifying theme across the reforms that will deliver this transformation...