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Buchreihe Finanz und Steuern
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112
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103
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46
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46
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1
Albania : technical assisstance report : tax policy reform options for the MTRS
Internationaler Währungsfonds
-
2022
Albania is preparing a Medium-Term Revenue Strategy (MTRS) to finance its development spending of an estimated 2.2-3.0 percent of GDP over five years. Revenue mobilization will be supported by comprehensive tax policy and administration reforms. International and regional comparisons suggest...
Persistent link: https://www.econbiz.de/10013168976
Saved in:
2
Republic of North Macedonia : selected issues
Internationaler Währungsfonds
-
2022
Persistent link: https://www.econbiz.de/10013168995
Saved in:
3
Botswana : technical assistance report : national accounts mission
Internationaler Währungsfonds
-
2021
A remote technical assistance (TA) mission was conducted by IMF's Regional Technical Assistance Center for Southern Africa (AFS)1 during April 12-16, 2021 to assist Statistics Botswana (SB) in improving the quality of the national accounts statistics. Reliable national accounts are essential for...
Persistent link: https://www.econbiz.de/10012697867
Saved in:
4
Norway : selected issues
Internationaler Währungsfonds
-
2021
Persistent link: https://www.econbiz.de/10012604047
Saved in:
5
Umsatzsteuer
Kurz, Dieter
;
Meissner, Gabi
;
Peter, Katharina
;
Rittig, …
-
2022
-
20., völlig überarbeitete und aktualisierte Auflage, Rechtsstand: 01.01.2022
Persistent link: https://www.econbiz.de/10012693073
Saved in:
6
Republic of Poland : technical assistance report : revenue administration gap analysis program : the value-added tax gap
Internationaler Währungsfonds
-
2018
This report presents the results of applying the Revenue Administration Gap Analysis Program (RA-GAP) value-added tax (VAT) gap estimation methodology1 to Poland for the period 2010-16. The RA-GAP methodology employs a top-down approach for estimating the potential VAT base, using statistical...
Persistent link: https://www.econbiz.de/10012109233
Saved in:
7
Costa Rica : technical assistance report : revenue administration gap analysis program : tax gap analysis for general sales tax and corporate income tax
Internationaler Währungsfonds
-
2018
This Technical Assistance Report presents the estimates of tax gaps for general sales tax (GST) and corporate income tax in Costa Rica. The estimated GST compliance gap in Costa Rica increased from 29 percent in 2012 to 31 percent in 2016. The compliance gap in 2016 was equivalent to 1.9 percent...
Persistent link: https://www.econbiz.de/10011912955
Saved in:
8
Denmark : technical assistance report-revenue administration gap analysis program-the value-added tax gap
Internationaler Währungsfonds
-
2016
This report presents estimates of the tax gap for Denmark for the period 2008-12. There are two main components to the RA-GAP methodology for estimating the VAT gap: 1) estimate the potential VAT collections for a given period; and 2) determine the accrued VAT collections for that period. The...
Persistent link: https://www.econbiz.de/10011460354
Saved in:
9
Republic of Estonia : technical assistance report ; revenue administration gap analysis program ; the value-added tax gap
Thackray, Mick
;
Ueda, Junji
-
2014
Persistent link: https://www.econbiz.de/10010394319
Saved in:
10
Italy : selected issues
Lusinyan, Lusine
;
Zoli, Edda
;
Eyraud, Luc
;
Guzzo, Vincenzo
-
2012
Persistent link: https://www.econbiz.de/10009625982
Saved in:
11
South Africa : technical assistance report ; revenue administration gap analysis program ; the value-added tax gap
2015
Persistent link: https://www.econbiz.de/10011377429
Saved in:
12
Germany: selected issues
Carare, Alina
;
Danninger, Stephan
;
Odenius, Jürgen
-
2008
Persistent link: https://www.econbiz.de/10003657903
Saved in:
13
France: selected issues
Nadal-De Simone, Francisco
;
Luzio, Rodolfo
;
Xiao, Yingbin
; …
-
2008
Persistent link: https://www.econbiz.de/10003657905
Saved in:
14
Iceland : technical assistance report ; modernizing the Icelandic VAT
Matheson, Thornton
;
Swistak, Artur
-
2014
Persistent link: https://www.econbiz.de/10010442891
Saved in:
15
Philippines: selected issues
Singh, Raju Jan
;
Fujita, Ayako
;
Seshadri, Srikant
; …
-
2007
Persistent link: https://www.econbiz.de/10003453733
Saved in:
16
Canada : selected issues
Bayoumi, Tamim A.
;
Klyuev, V.
;
Luzio, R.
;
Botman, …
-
2006
Persistent link: https://www.econbiz.de/10003340237
Saved in:
17
France : selected issues
Nadal-De Simone, Francisco
;
Schule, Werner
;
Zoli, Edda
; …
-
2006
Persistent link: https://www.econbiz.de/10003392456
Saved in:
18
Germany : selected issues
Traa, Bob
;
Odenius, Jurgen
;
Danninger, Stephan
;
Carare, …
-
2006
Persistent link: https://www.econbiz.de/10003402750
Saved in:
19
Iceland : improving the equity and revenue productivity of the Icelandic tax system
Escolano, Julio
;
Matheson, Thornton
;
Heady, Christopher
; …
-
2010
Persistent link: https://www.econbiz.de/10008652457
Saved in:
20
Umsatzsteuer
Völkel, Dieter
;
Karg, Helmut
-
2009
-
15., neu bearb. Aufl.
Persistent link: https://www.econbiz.de/10009174121
Saved in:
21
State variations in the sales tax treatment of construction contracts
Bogle, Julie
- In:
Journal of state taxation
26
(
2008
)
2
,
pp. 21-26
Persistent link: https://www.econbiz.de/10003686750
Saved in:
22
Sales tax incentives for oil & gas drilling companies in Louisiana
Mouhot, Ross E.
- In:
Journal of state taxation
26
(
2008
)
2
,
pp. 35-38
Persistent link: https://www.econbiz.de/10003686763
Saved in:
23
Is a sales tax on services the future revenue generator for state and local governments?
Oppenheimer, Jonathan
- In:
Journal of state taxation
26
(
2008
)
2
,
pp. 39-44
Persistent link: https://www.econbiz.de/10003686780
Saved in:
24
Sales & use tax audit issues for businesses utilizing direct pay permits, managed compliance agreements and sales tax administration through statistics programs
Garst, Michael A.
- In:
Journal of state taxation
26
(
2008
)
2
,
pp. 45-52
Persistent link: https://www.econbiz.de/10003686785
Saved in:
25
Preparing for the sales tax audit
Schulte, Robert
- In:
Journal of state taxation
26
(
2008
)
4
,
pp. 17-18
Persistent link: https://www.econbiz.de/10003733152
Saved in:
26
Nexus: Is it contagious? : physical presence by Hook or Crook - origins of attributional nexus and its application to sales and use taxes - Part I of II
Harper, John B.
- In:
Journal of state taxation
26
(
2008
)
4
,
pp. 19-48
Persistent link: https://www.econbiz.de/10003733158
Saved in:
27
Nexus: is it contagious? Part II : attributional nexus-still relevant for income taxes or does economic nexus rule the day?
Harper, John B.
- In:
Journal of state taxation
26
(
2008
)
5
,
pp. 27-62
Persistent link: https://www.econbiz.de/10003766514
Saved in:
28
Sourcing and the streamlined sales tax project
Hahn, Nicholas
- In:
Journal of state taxation
26
(
2008
)
3
,
pp. 23-28
Persistent link: https://www.econbiz.de/10003729790
Saved in:
29
Umsatzsteuer
Völkel, Dieter
;
Karg, Helmut
-
2004
-
13., neubearb. Aufl.
Persistent link: https://www.econbiz.de/10002128992
Saved in:
30
Umsatzsteuer
Völkel, Dieter
;
Karg, Helmut
-
2001
-
11., neubearb. Aufl.
Persistent link: https://www.econbiz.de/10013395344
Saved in:
31
Could harmonized federal and state consumption taxes work in the e-commerce age?
Jurinski, James
- In:
Journal of state taxation
19
(
2000
)
2
,
pp. 15-25
Persistent link: https://www.econbiz.de/10001538906
Saved in:
32
State taxation of electronic commerce, Part 2
Smith, James K.
- In:
Journal of state taxation
17
(
1999
)
3
,
pp. 1-18
Persistent link: https://www.econbiz.de/10001375178
Saved in:
33
Taxpayer compliance under a value-added tax regime : evidence from the Michigan Amnesty Program
Young, James C.
- In:
Journal of state taxation
17
(
1999
)
3
,
pp. 28-44
Persistent link: https://www.econbiz.de/10001377853
Saved in:
34
Nexus for use tax on electronic commerce
Barina, Thomas
- In:
Journal of state taxation
17
(
1999
)
3
,
pp. 50-67
Persistent link: https://www.econbiz.de/10001377855
Saved in:
35
Present taxation of cellular communication services and the dilemma of the roaming call
Oh, Scott J.
- In:
Journal of state taxation
17
(
1999
)
3
,
pp. 78-92
Persistent link: https://www.econbiz.de/10001377861
Saved in:
36
Federalism and state taxation of e-commerce : is the end in sight for state sales taxes?
Jurinski, James
- In:
Journal of state taxation
18
(
1999
)
2
,
pp. 30-44
Persistent link: https://www.econbiz.de/10001453794
Saved in:
37
Umsatzsteuer
Völkel, Dieter
;
Karg, Helmut
-
1999
-
9., neubearb. Aufl.
Persistent link: https://www.econbiz.de/10004019661
Saved in:
38
Umsatzsteuer
Völkel, Dieter
;
Karg, Helmut
-
1999
-
9., neubearb. Aufl.
Persistent link: https://www.econbiz.de/10013395370
Saved in:
39
General Motors v. Tracy : a new exception for discriminatory taxation of regulated industries?
Jurinski, James
- In:
Journal of state taxation
17
(
1998
)
1
,
pp. 17-27
Persistent link: https://www.econbiz.de/10001353659
Saved in:
40
Internet taxation : new industry, old taxes
Jankowiak, Kimberly
- In:
Journal of state taxation
16
(
1998
)
3
,
pp. 77-86
Persistent link: https://www.econbiz.de/10001233411
Saved in:
41
A primer on Missouri corporate income and sales and use taxes
Hollenberg, Dene
- In:
Journal of state taxation
17
(
1998
)
2
,
pp. 52-78
Persistent link: https://www.econbiz.de/10001253191
Saved in:
42
Michigan SBT : opportunities or pitfalls
Griffen, Richard H.
- In:
Journal of state taxation
17
(
1998
)
2
,
pp. 34-51
Persistent link: https://www.econbiz.de/10001253212
Saved in:
43
State taxation of electronic commerce
Smith, James Kevin
- In:
Journal of state taxation
17
(
1998
)
2
,
pp. 1-20
Persistent link: https://www.econbiz.de/10001254797
Saved in:
44
SBE regulation 1525.3 : a historical look at leased property transactions under the manufacturers' partial sales-use tax exemption in California
Micheli, Chris
- In:
Journal of state taxation
16
(
1997
)
2
,
pp. 43-50
Persistent link: https://www.econbiz.de/10001228371
Saved in:
45
Canned and custom software : the taxability issue
Harvey, Bruce
- In:
Journal of state taxation
15
(
1997
)
3
,
pp. 81-89
Persistent link: https://www.econbiz.de/10001215121
Saved in:
46
Umsatzsteuer
Völkel, Dieter
;
Karg, Helmut
-
1997
-
8., neubearb. Aufl.
Persistent link: https://www.econbiz.de/10004325133
Saved in:
47
Mail-order vendors and use taxes : is Supreme Court review necessary?
Guardino, Joseph R.
- In:
Journal of state taxation
15
(
1996
)
1
,
pp. 83-86
Persistent link: https://www.econbiz.de/10001210671
Saved in:
48
Michigan's single business tax : to add back, or not to add back? That is the question
Shanon, Milette
- In:
Journal of state taxation
15
(
1996
)
2
,
pp. 71-77
Persistent link: https://www.econbiz.de/10001214162
Saved in:
49
Direct mail companies : a use tax controversy
Feldbruegge, Todd
- In:
Journal of state taxation
14
(
1996
)
3
,
pp. 81-91
Persistent link: https://www.econbiz.de/10001195209
Saved in:
50
Imposition of state sales tax on interstate services
Guardino, Joseph R.
- In:
Journal of state taxation
14
(
1996
)
3
,
pp. 52-56
Persistent link: https://www.econbiz.de/10001195212
Saved in:
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