Author : United States. Congress. Senate. Committee on Finance
Publisher :
Page : 176 pages
File Size : 46,64 MB
Release : 2007
Category : Tax collection
ISBN :
Author : International Monetary
Publisher : International Monetary Fund
Page : 38 pages
File Size : 13,98 MB
Release : 2021-08-27
Category : Business & Economics
ISBN : 1513577174
It is generally difficult to measure revenue not collected due to noncompliance, but a growing number of countries now regularly produce and publish estimated revenue losses. Good tax gap analysis enables the detection of changes in taxpayer behavior by consistent estimates over time. This Technical Note sets out the theoretical concepts for personal income tax (PIT) gap estimation, the different measurement approaches available, and their implications for the scope and presentation of statistics. The note also focuses on the practical steps for measuring the PIT gap by establishing a random audit program to collect data, and how to scale findings from the sample to the population.
Author : Ms.Katherine Baer
Publisher : International Monetary Fund
Page : 37 pages
File Size : 17,79 MB
Release : 1997-03-01
Category : Business & Economics
ISBN : 1451980396
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.
Author : Joel Slemrod
Publisher :
Page : 361 pages
File Size : 15,2 MB
Release : 1992
Category : Business & Economics
ISBN : 9780472103386
Experts discuss strategies for curtailing tax evasion
Author : International Monetary Fund
Publisher : International Monetary Fund
Page : 81 pages
File Size : 45,37 MB
Release : 2015-01-29
Category : Business & Economics
ISBN : 1498344895
This paper addresses core challenges that all tax administrations face in dealing with noncompliance—which are now receiving renewed attention. Long a priority in developing countries, assuring strong compliance has acquired greater priority in countries facing intensified revenue needs, and is critical for fairness and statebuilding. Series: Policy Papers
Author : John Brondolo
Publisher : International Monetary Fund
Page : 67 pages
File Size : 32,23 MB
Release : 2016-03-17
Category : Business & Economics
ISBN : 1475523610
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 key features of China’s tax administration and their evolution over the last 20 years. It also identifes emerging challenges to the tax system and areas where further tax administration improvements are needed to sustain tax revenue and reduce taxpayers’ compliance costs in the future.
Author : OECD
Publisher : OECD Publishing
Page : 355 pages
File Size : 30,33 MB
Release : 2021-09-15
Category :
ISBN : 9264424083
This report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their administration in 59 advanced and emerging economies.
Author :
Publisher :
Page : 212 pages
File Size : 49,70 MB
Release : 1993
Category : Economic forecasting
ISBN :
Author :
Publisher :
Page : 266 pages
File Size : 40,39 MB
Release : 1983
Category : Tax collection
ISBN :
Author : Ms.Era Dabla-Norris
Publisher : International Monetary Fund
Page : 40 pages
File Size : 26,16 MB
Release : 2017-04-14
Category : Business & Economics
ISBN : 1475595166
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.
