This Technical Assistance Report on Lebanon focuses on tax and customs administration's an urgent need for intervention …. Recognizing a downward trajectory, national dialogue on the future of Lebanon's tax and customs administrations is urgently needed … operations and ensure the continuity of the value added tax and Revenue Directorates' core operations. Having addressed immediate …

This paper presents the results of applying the Revenue Administration Gap Analysis Program - Value-Added Tax (RA …

This paper discusses the estimates of tax gaps for corporate income tax (CIT) for nonfinancial corporations in Slovenia … for CIT gap is based on a top-down approach, which estimates the potential tax base and liability from macroeconomic data …

This paper highlights Romania's Technical Assistance report on improving revenues from the recurrent property tax. The … current area-based property tax system in Romania is inefficient, producing revenue below its potential, while the taxable … value determination is inequitable and complex. The best guiding principle for the property tax reform is to remind …

continuing to lag behind regional peers in tax to Gross Domestic Product (GDP) ratios and the Government's assessment that an …