Search Results - subject_exact:"Fiscal administration"

Digital payments: opportunities and challenges for African tax administrations

Santoro, Fabrizio; Rossel, Lucía - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015549193

Who Pays When Tax Administration Improves? Revenue, Compliance, and Behavioral Responses to Georgia’s Large Taxpayer Office

Atsebi, Jean-Marc - 2026

In 2021, the Republic of Georgia established a Large Taxpayer Office (LTO) to strengthen tax administration and improve compliance among firms that contribute a disproportionate share of revenue. This paper draws on that quasi-experiment to estimate the causal impact of intensive oversight, with...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015612597

Republic of Armenia : Technical Assistance Report-Tax Administration Diagnostic Assessment Tool Performance Assessment Report

2026

The IMF conducted a repeat Tax Administration Diagnostic Assessment Tool (TADAT) evaluation of Armenia's tax administration system from May 12 to May 27, 2025. The assessment aimed to establish an updated baseline for tax administration performance, identify areas for potential reform, and...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015612682

Fiji : Tax Administration Diagnostic Assessment Tool Performance Assessment Report

Koukpaizan, Vincent - 2026

This report presents the 2025 TADAT assessment of Fiji’s tax administration against international good practices across nine performance areas. Strengths include taxpayer service information, risk profiling, and voluntary compliance support. Weaknesses were found in data integrity, human...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015612717

Republic of Yemen : Customs Reform and Emergency Revenue Mobilization

Matsudaira, Tadatsugu - 2026

This technical assistance report presents a comprehensive assessment of the Yemen Customs Authority’s (YCA) operational challenges and reform opportunities amidst an ongoing conflict and economic crisis. Customs revenue, a critical fiscal source for Yemen, has suffered significant decline due...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015612719

Who's afraid of the minimum wage? : measuring the impacts on independent businesses using matched U.S. tax returns

Rao, Nirupama L; Risch, Max - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015614149

Linking tax administration reform with tax reform

Alm, James - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015619678

Countries' tax effort : disentangling the frontier tax gap

Fenochietto, Ricardo; Pessino, Carola; Fenochietto, Nicole - 2026

Using Stochastic Frontier Analysis, this paper updates, for 123 countries, the estimates of tax capacity-defined as the maximum level of revenue a country can feasibly achieve - and tax effort - measured as the ratio of actual tax revenue to tax capacity. It also introduces two novel models that...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015627337

Global Forum on Transparency and Exchange of Information for Tax Purposes: Benin 2026 (Second Round, Phase 1) : Peer Review Report on the Exchange of Information on Request

2026

This peer review report analyses the implementation of the standard on transparency and exchange of information on request for Benin, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016. Due to Benin's...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015630228

Global Forum on Transparency and Exchange of Information for Tax Purposes: Cabo Verde 2026 (Second Round, Phase 1) : Peer Review Report on the Exchange of Information on Request

2026

This peer review report analyses the implementation of the standard on transparency and exchange of information on request for Cabo Verde, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016. Due to Cabo...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015630543

Global Forum on Transparency and Exchange of Information for Tax Purposes: Antigua and Barbuda 2026 (Second Round, In-depth Review) : Peer Review Report on the Exchange of Information on Request

2026

This peer review report analyses the implementation of the standard on transparency and exchange of information on request (EOIR) for Antigua and Barbuda, through the in-depth review conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes. Antigua and Barbuda...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015630728

Global Forum on Transparency and Exchange of Information for Tax Purposes: Seychelles 2026 (Second Round, In-depth Review) : Peer Review Report on the Exchange of Information on Request

2026

This peer review report analyses the implementation of the standard on transparency and exchange of information on request (EOIR) for Seychelles, through the in-depth review conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes. Seychelles had been previously...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015630835

Global Forum on Transparency and Exchange of Information for Tax Purposes: Palau 2026 (Second Round, Phase 1) : Peer Review Report on the Exchange of Information on Request

2026

This peer review report analyses the implementation of the standard on transparency and exchange of information on request for Palau, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016. Due to Palau's...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015630921

Detecting profit shifting in administrative data : a South African perspective

Abagna, Matthew Amalitinga; Davies, Ronald B.; … - 2026

This paper develops a data-driven methodology for detecting potential profit shifting by multinational enterprises in South Africa. Drawing on detailed administrative tax and customs data, we construct a series of red-flag indicators based on firm-level profitability, intra-group transactions,...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015637785

The cost of bureaucratic fragmentation : business tax evasion and revenue mobilization in a low-income country

Dietrich, Stephan; Markhof, Yannick; Vincent, Rose Camille - 2026

We provide novel evidence on bureaucratic fragmentation and weak tax administrations as central enablers of low revenue mobilization in low-income countries. In collaboration with the municipal and national tax authorities in Kampala, Uganda, we cross-link previously siloed tax records for...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015650544

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The cost of bureaucratic fragmentation : business tax evasion and revenue mobilization in a low-income country

Dietrich, Stephan; Markhof, Yannick; Vincent, Rose Camille - 2026

Book / Working Paper

Digital transformation and administrative harmonization under the New EU customs reform : the case of post-clearance control in Bulgaria

Antov, Momchil; Zhelev, Zhelyo; Kostova, Silviya; … - 2026

The digitalization of global supply chains and the increasing complexity of international trade have created both opportunities and challenges for customs administrations. The European Union has responded to these dynamics through the new EU customs reform, which aims to achieve full digital...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015633642

Navigating the digital frontier: the implications of tax technology on systems of expertise and legitimacy in taxation

Sonnerfeldt, Amanda - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015484694

Tax reform in Central and Eastern Europe

Alexeev, Michael V.; Conrad, Robert F. - 2026

This paper analyzes the evolution of tax systems in the countries of Central and Eastern Europe and the former Soviet Union during the transition from centrally planned to market economies. Its main objective is to identify the principal directions of tax reform from the beginning of...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015668096

The role of tax delegation in promoting energy efficiency among enterprises

Bao, Zongke; Fu, Qianqian; Wang, Chengfang; Yashu, Yanshai - 2026

This study examines how fiscal governance structures influence corporate environmental performance by exploiting China's 2003 tax delegation reform as a quasi-natural experiment. The reform transferred corporate income tax collection authority from locally-governed Local Tax Bureaus (LTBs) to...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015673658

Optimal tax administration and redistributive policy

Ramos, Sebastián Castillo; Pirttilä, Jukka - 2026

Redistributive policies are crucial in tax design but are often overlooked when examining optimal tax administrative policies to fight tax evasion. This paper extends the Keen and Slemrod (2017) framework to analyse how redistributive concerns and inequality aversion affect tax administration....

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015668726

From commitment to effective utilisation : evaluating Nigeria's implementation of tax standards for exchange of information

Abdullahi, Bala Dahiru; Imam, Bilal Hamza - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015677542

Natural disasters, property reappraisal, and fiscal outcomes

Davlasheridze, Meri; Hou, Yilin; Miao, Qing - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016060323

Global Forum on Transparency and Exchange of Information for Tax Purposes: Cook Islands 2026 (Second Round) : Peer Review on Transparency and Exchange of Information on Request

2026

This peer review report analyses the practical implementation of the standard on transparency and exchange of information on request (EOIR) for the Cook Islands, as part of the second round of reviews conducted by the Global Forum since 2016.

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016073142

Global Forum on Transparency and Exchange of Information for Tax Purposes: Namibia 2026 (Second Round) : Peer Review on Transparency and Exchange of Information on Request

2026

This peer review report analyses the practical implementation of the standard on transparency and exchange of information on request (EOIR) for Namibia, as part of the second round of reviews conducted by the Global Forum since 2016.

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016073146

Global Forum on Transparency and Exchange of Information for Tax Purposes: Tanzania 2026 (Second Round) : Peer Review on Transparency and Exchange of Information on Request

2026

This peer review report analyses the practical implementation of the standard on transparency and exchange of information on request (EOIR) for Tanzania, as part of the second round of reviews conducted by the Global Forum since 2016.

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016073147

Republic of Tajikistan : Tax Administration Development Program 2026-2030

2026

The IMF supported the development of a draft Tax Administration Development Program (TADP) 2026-2030 for the Republic of Tajikistan which outlines a comprehensive strategy to modernize and digitalize the national tax administration system. Building on prior reforms and international best...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016087800

Tax Administration Reform in Greece: Outcomes and Lessons (2010–25)

Okello, Andrew - 2026

This Note documents Greece’s comprehensive tax administration reform journey over 2010–2025, showing how sustained reform under crisis conditions translated institutional change and digital innovation into durable revenue, compliance gains. Following an initial phase focused on revenue...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016087811

Republic of Moldova : Technical Assistance Report-Strengthening Tax Compliance Management: Insights from Risk Analysis, Management Information Reporting, and Tax Gap Evaluation

2026

The report diagnoses weaknesses in Moldova’s tax administration, including fragmented compliance management, low impact audit practices, limited use of data and analytics, and weak governance. It proposes targeted reforms to strengthen compliance and revenue outcomes

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016087914

From law to practice : Bhutan's GST rollout and lessons for small digitalising economies

Niesten, Hannelore - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016085175

Nonlinear profit shifting : evidence from administrative firm-level data

Sůva, Daniel - 2026

This paper revisits the empirical evidence on multinational profit shifting using a unique confidential administrative dataset from the General Financial Directorate of the Czech Republic, which includes firm-level Country-by-Country Reporting from every international enterprise operating in...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016086885

Mandatory transaction-based reporting and the VAT compliance gap : evidence from EU member states

Cagle, Melissa Nihal - 2026

The European Union has mandated digital reporting of cross-border VAT transactions from 2030, yet quasi-experimental evidence on the official compliance gap remains limited and does not cover the full range of national transaction-reporting architectures. This paper estimates their effect on...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016090635

Tax administration and firm performance : evidence from VAT refund delays

Overbeck, Daniel Gregory; Adu-Ababio, Kwabena; Lungu, Eliya - 2026

This paper shows how weak tax administration leads to economic costs for firms in developing countries. We study the case of VAT refund processing in Zambia, where, as we document in a novel dataset, firms wait 700 days for reimbursement, on average. Linking our dataset to the universe of tax...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016092763

Manual for the Evaluation of Costs and Benefits of Cooperative Compliance Programs

Owens, Jeffrey; Barcarolo, Luciana; Bauer, Christian; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015655170

A new approach to achieving greater tax certainty : multilateral cooperative compliance

Owens, Jeffrey; Christodoulopoulos, Timoleon Angelos; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015655191

Taxing high-net-worth individuals in Nigeria : challenges and opportunities for policy-makers from a preliminary investigation

Occhiali, Giovanni; Kangave, Jalia; Khan, Hamza Ahmed - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015373765

Huang, Yong; Chan, Kam C.; Zhao, Chunxiang - 2025

We investigate the impact of tax-related human capital (THC) on corporate financial reporting aggressiveness. Using the presence of former or current tax officers from tax authorities on a firm's board of directors as a proxy for THC, we find that firms with tax officer directors report their...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015374241

Teach to comply? : evidence from a taxpayer education program in Rwanda

Mascagni, Giulia; Santoro, Fabrizio; Mukama, Denis - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015330674

Assessing Scottish tax strategy and policy

Adam, Stuart; Phillips, David - 2025

The Scottish Government has a range of tax powers at its disposal, which it has used in recent years to forge an increasingly distinct tax policy from the rest of the UK. In its 2025-26 Budget, the Scottish Government made a number of tax policy changes, including to income tax, business rates,...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015331215

Support from the Economic Commission for Africa for increasing tax revenues in the Sudan

2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015331267

Tax administration informatization, financial tightened regulation, and firm productivity : A quasi-natural experiment based on the "Golden Tax Phase III project2

Wang, Hongyan; Cheng, Jiandong; Zhou, Hang - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015333039

Corporate tax planning and enforcement

Dyck, Daniel - 2025

This study investigates how strategic interactions between corporate tax planning and tax enforcement are affected by two policy instruments: strengthening tax enforcement by increasing the number of specialized enforcement staff and improving tax audit technologies. I employ an economic model...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015337403

Differential bunching impacts across the income distribution : evidence from tax administrative data

Adu-Ababio, Kwabena; Bryson, Samuel; Mwale, Evaristo; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015193257

Tax audits and their effects on tax compliance

Beer, Sebastian; Erard, Brian; Kasper, Matthias; … - 2025

Tax administrations increasingly use audits via mail (correspondence audits) to audit taxpayers. Correspondence audits are cheaper than face-to-face audits but their effects on compliance are unclear. We investigate the effects of correspondence and face-to-face audits on post-audit tax...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015193688

Tax compliance strategies and revenue generation in Nigeria

Dakhil, Mustafa Salih; Dagunduro, Muyiwa Emmanuel; … - 2025

Tax revenue generation is crucial for economic management and development in both developed and developing countries, as it supports public services, infrastructure, and social programs, thus fostering sustainable development and economic stability. This study aims to investigate the effect of...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015327201

Republic of Kosovo : Technical Assistance Report-25 Years of Tax Administration: Progress Review and a Roadmap for Continued Success

2025

IMF Fiscal Affairs Department mission reviewed Kosovo's tax administration progress, highlighting achievements in increased revenue collection and compliance risk management. Recommendations for further improvement include focusing on digital transformation, enhancing human resource capacity,...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015328105