Search Results - subject:"Revenue administration"

Research within tax administration : from monitoring revenue to influencing policy

Lees, Adrienne; Mascagni, Giulia; Yimam, Seid; … - 2024

Persistent link: https://www.econbiz.de/10015045293

Republic of Madagascar : first review under the extended credit facility arrangement : press release; staff report; and statement by the Executive Director for Republic of Madagascar

Internationaler Währungsfonds - 2022

Madagascar continues to be severely affected by the COVID-19 pandemic. After a contraction of GDP estimated at 7.1 percent in 2020, the economic recovery has been sluggish, partly reflecting a delayed reopening of the economy. Postponement of some external budget support, following delays in...

Persistent link: https://www.econbiz.de/10013168772

Institutional arrangements for Fintech regulation and supervision

Taylor, Charles R.; Wilson, Christopher; Holttinen, Eija; … - 2019

Fintech developments are shaking up mandates within the existing regulatory architecture. It is not uncommon for financial sector agencies to have multiple policy objectives. Most often the policy objectives for these agencies reflect prudential, conduct and financial stability policy...

Persistent link: https://www.econbiz.de/10012264149

Case studies in tax revenue mobilization in low-income countries

Akitoby, Bernardin; Honda, Jiro; Miyamoto, Hiroaki; … - 2019

require first and foremost political commitment and buy-in from key stakeholders; (ii) Countries that pursue both revenue … administration and tax policy reforms tend to see much larger and persistent gains; and (iii) A successful strategy often starts with …

Persistent link: https://www.econbiz.de/10012021897

Electronic Fiscal Devices (EFDs) An Empirical Study of their Impact on Taxpayer Compliance and Administrative Efficiency

Casey, Peter; Castro, Patricio - International Monetary Fund (IMF) - 2015

Several administrations have adopted electronic fiscal devices (EFDs) in their quest to combat noncompliance, particularly as regards sales and the value-added tax (VAT) payable on sales. The introduction of EFDs typically requires considerable effort and has costs both for the administration...

Persistent link: https://www.econbiz.de/10011242308

Does conditionality in IMF-supported programs promote revenue reform?

Crivelli, Ernesto; Gupta, Sanjeev - International Monetary Fund (IMF) - 2014

This paper studies whether revenue conditionality in Fund-supported programs had any impact on the revenue performance of 126 low- and middle-income countries during 1993-2013. The results indicate that such conditionality had a positive impact on tax revenue, with strongest improvement felt on...

Persistent link: https://www.econbiz.de/10011105400

Revenue Administrations and Corruption: Motivations, Opportunities and Fighting Methods

Benk, Serkan; Karakurt, Birol - In: Business and Economics Research Journal 1 (2010) 4, pp. 133-133

Revenue administration is very important for a state’s economic development as it significantly affects its public … expenditures capacity. But corruption in revenue administration can have a serious impact on fiscal sustainability by reducing the … tax revenue of a government. Corruption in revenue administration also discourages honest taxpayers by making the black …

Persistent link: https://www.econbiz.de/10008691708