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Tax systems and tax harmonisation in the East African Community (EAC): Report for the EAC/GTZ program 'Support to the EAC integration process'

Petersen, Hans-Georg (contributor) - 2010

double taxation before the harmonisation process within the EU is described in detail. This process is not a best practice … discussed for value added taxation (VAT), excise taxation, and income taxation. The problems of tax administrations, procedures …, while regarding the latter the focus is on company taxation. For a better systematic analysis the national tax laws are …

Persistent link: https://www.econbiz.de/10010271610

Steuern in Fragilen Staaten : Empfehlungen für die Entwicklungszusammenarbeit

Petersen, Hans-Georg - 2010

projections of the future development. Then the role of taxation is discussed in detail before recommendations for the development … cooperation are presented. Obviously taxation plays a key role for the democratization process in fragile states. …

Persistent link: https://www.econbiz.de/10009449012

Towards evidence-based tax administration

Wenzel, Michael; Taylor, Natalie - 2004

well as its practical and political obstacles in the context of taxation. An evidence-based approach means basing …

Persistent link: https://www.econbiz.de/10009451344

Steuern in Fragilen Staaten: Empfehlungen für die Entwicklungszusammenarbeit

Petersen, Hans-Georg - 2010

Persistent link: https://www.econbiz.de/10010282646

Understanding Countriesâ€™ Tax Effort

Fenochietto, Ricardo; Pessino, Carola - International Monetary Fund (IMF) - 2013

This paper presents a model to determine the tax effort and tax capacity of 113 countries and the main variables on which they depend. The results and the model allow a clear determination of which countries are near their tax capacity and which are some way from it, and therefore, could...

Persistent link: https://www.econbiz.de/10011141998

Romania-Seventh Review Under the Stand-By Arrangement, Cancellation of Current Stand-By Arrangement, and Request for a New Stand-By Arrangement-Staff Report; Supplement on the Assessment of the Risks to the Fund and the Fund's Liquidity Position; Supplementary Information; Press Release on the Executive Board Discussion; Statement by the Executive Director and the Senior Advisor to the Executive ...

International Monetary Fund (IMF); International … - 2011

Romaniaâ€™s external position continues to improve. Inflation peaked in December 2010, and is now likely to decline. Financial market stress has remained relatively low in recent months. The current account deficit improved from 13Â½ percent of GDP in 2007 to about 4Â¼ percent of GDP in...

Persistent link: https://www.econbiz.de/10011142207

Tax reforms in EU Member States - 2014 Report

Commission, European - General Directorate Taxation and Custom Union, European … - 2014

The 2014 This report on Tax Reforms in EU Member States presents an overview of the reforms recently introduced by Member States in the main areas of tax policy and provides up-to-date analysis of the main challenges in each area. It also includes an indicator-based assessment, which gives an...

Persistent link: https://www.econbiz.de/10011106603

Особенности реформирования системы налогового администрирования на современном этапе

Анатольевич, Артеменко Дмитрий - In: Journal of Economic Regulation (Вопросы … 1 (2010) 3

Налоговое администрирование в современных российских условиях является ядром реформирования фискальной системы и одним из важнейших факторов финансовой...

Persistent link: https://www.econbiz.de/10011227788

Globalization and Corporate Taxation

Kumar, Manmohan S.; Quinn, Dennis P. - International Monetary Fund (IMF) - 2012

This paper analyzes the extent to which the degree of international economic integration, both financial and trade, affects corporate tax rates. It explores this issue in the context of strategic behavior by countries, taking into account other global and domestic political economy factors. Tax...

Persistent link: https://www.econbiz.de/10011123823

Resource Blessing, Revenue Curse? Domestic Revenue Effort in Resource-Rich Countries

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

This paper uses a newly constructed revenue dataset of 35 resource-rich countries for the period 1992-2009 to analyze the impact of expanding resource revenues on different types of domestic (non resource) tax revenues. Overall, we find a statistically significant negative relationship between...

Persistent link: https://www.econbiz.de/10011123866