Author : OECD
Publisher : OECD Publishing
Page : 355 pages
File Size : 38,73 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 : International Monetary Fund. Fiscal Affairs Dept.
Publisher : International Monetary Fund
Page : 82 pages
File Size : 38,86 MB
Release : 2012-08-16
Category : Business & Economics
ISBN : 1498340067
Better designed and implemented fiscal regimes for oil, gas, and mining can make a substantial contribution to the revenue needs of many developing countries while ensuring an attractive return for investors, according to a new policy paper from the International Monetary Fund. Revenues from extractive industries (EIs) have major macroeconomic implications. The EIs account for over half of government revenues in many petroleum-rich countries, and for over 20 percent in mining countries. About one-third of IMF member countries find (or could find) resource revenues “macro-critical” – especially with large numbers of recent new discoveries and planned oil, gas, and mining developments. IMF policy advice and technical assistance in the field has massively expanded in recent years – driven by demand from member countries and supported by increased donor finance. The paper sets out the analytical framework underpinning, and key elements of, the country-specific advice given. Also available in Arabic: ????? ??????? ?????? ???????? ???????????: ??????? ???????? Also available in French: Régimes fiscaux des industries extractives: conception et application Also available in Spanish: Regímenes fiscales de las industrias extractivas: Diseño y aplicación
Author : John Brondolo
Publisher : International Monetary Fund
Page : 67 pages
File Size : 49,34 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 : Ifueko Omoigui Okauru
Publisher : African Books Collective
Page : 610 pages
File Size : 19,35 MB
Release : 2012-12-19
Category : Law
ISBN : 9788431488
In line with the federal structure of the Nigerian State, tax administration in the country is multi-tiered. The Federal Inland Revenue Service is responsible for assessing, collecting and accounting for tax and other revenues accruing to the Federal Government. The States Boards of Internal Revenue and the Local Government Revenue Committees perform similar functions at the State and Local Government levels respectively. This book attempts to chronicle the changes that have been taking place within the Federal Inland Revenue Service since 2004 and how these activities have contributed to the reforms in the Nigerian tax system. In terms of value, the book facilitates an understanding of the role played by the Service; its staff and stakeholders in repositioning the Nigerian tax system. It is an essential reference material for everyone that seeks an understanding of the processes that underscore the ongoing changes in the Nigerian tax system.
Author : United States. Department of State. Office of External Research
Publisher :
Page : 76 pages
File Size : 40,88 MB
Release : 1968
Category : Africa
ISBN :
Author : United States. Department of State. External Research Division
Publisher :
Page : 72 pages
File Size : 32,6 MB
Release : 1968
Category : Africa
ISBN :
Author : Mr.Charles Y. Mansfield
Publisher : International Monetary Fund
Page : 26 pages
File Size : 44,64 MB
Release : 1987-06-01
Category : Business & Economics
ISBN : 1451975392
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.
Author : OECD
Publisher : OECD Publishing
Page : 150 pages
File Size : 45,24 MB
Release : 2021-11-24
Category :
ISBN : 9264724788
Widespread voluntary tax compliance plays a significant role in countries’ efforts to raise the revenues necessary to achieve Sustainable Development Goals. As part of this process, governments are increasingly reaching out to taxpayers – current and future – to teach, communicate and assist them in order to foster a “culture of compliance” based on rights and responsibilities, in which citizens see paying taxes as an integral aspect of their relationship with their government.
Author : United States Department of State. External Research Division
Publisher :
Page : 72 pages
File Size : 48,15 MB
Release :
Category : Africa
ISBN :
Beginning in 1954, Apr. issue lists studies in progress, Oct. issue, completed studies.
Author :
Publisher : African Books Collective
Page : 400 pages
File Size : 47,12 MB
Release : 2012-12-19
Category : Business & Economics
ISBN : 9788431542
This book discusses the evolution of taxation in Nigeria within the framework of eight broad themes i.e., The Origin and Practice of Fiscal Federalism in Nigeria, The Constitutional Context for Taxation, The Three Eras of Taxation in Nigeria, The Structure and Jurisdiction of Nigerian Tax Authorities, Instruments of Tax Policy, Statutory Developments, Beyond Oil Revenue: The Case for Tax Reform and Making the Nigerian Tax System Globally Competitive.
