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  1. Raising tax revenue
    how to get more from tax administrations?
    Erschienen: 2020
    Verlag:  International Monetary Fund, [Washington, DC]

    Can we empirically show the benefits of improving the practices and characteristics of tax administration agencies for revenue collection? While many country experiences suggest a strong link, there is little systematic empirical evidence on the... mehr

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    Can we empirically show the benefits of improving the practices and characteristics of tax administration agencies for revenue collection? While many country experiences suggest a strong link, there is little systematic empirical evidence on the matter. This paper analyzes the association between tax collections and tax administrations, using the novel dataset (ISORA). We find that tax performance is positively and strongly associated with the operational strength of tax administrations. Among emerging and low-income economies, countries at the top 25 percent (in terms of the operational strength) collect substantially larger tax revenues (by 3u percent of GDP) than countries at the lowest 25 percent, assuming other conditions are equal. Our results also suggest that adopting key administrative practices such as compliance risk management and use of third-party data is associated with stronger tax collections. Furthermore, larger staffing of a tax agency improves tax revenue up to a point. These findings have important policy implications, particularly during the unprecedented global pandemic situation

     

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    Quelle: Staatsbibliothek zu Berlin
    Sprache: Englisch
    Medientyp: Ebook
    Format: Online
    ISBN: 9781513550831
    Weitere Identifier:
    Schriftenreihe: IMF working paper ; WP/20, 142
    Umfang: 1 Online-Ressource (circa 43 Seiten), Illustrationen
  2. ISORA 2016
    understanding revenue administration
    Erschienen: [2019]
    Verlag:  International Monetary Fund, Fiscal Affairs Department, Washington, DC, USA

    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    D 21540
    uneingeschränkte Fernleihe, Kopie und Ausleihe
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    Hinweise zum Inhalt
    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Druck
    ISBN: 9781484383216
    Schriftenreihe: Departmental paper series ; no. 19, 05
    Schlagworte: Tax administration and procedure
    Umfang: xviii,118 pages, 28 cm
    Bemerkung(en):

    Includes bibliographical references

  3. Raising tax revenue
    how to get more from tax administrations?
    Erschienen: 2020
    Verlag:  International Monetary Fund, [Washington, DC]

    Can we empirically show the benefits of improving the practices and characteristics of tax administration agencies for revenue collection? While many country experiences suggest a strong link, there is little systematic empirical evidence on the... mehr

    Zugang:
    Verlag (kostenfrei)
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    uneingeschränkte Fernleihe, Kopie und Ausleihe

     

    Can we empirically show the benefits of improving the practices and characteristics of tax administration agencies for revenue collection? While many country experiences suggest a strong link, there is little systematic empirical evidence on the matter. This paper analyzes the association between tax collections and tax administrations, using the novel dataset (ISORA). We find that tax performance is positively and strongly associated with the operational strength of tax administrations. Among emerging and low-income economies, countries at the top 25 percent (in terms of the operational strength) collect substantially larger tax revenues (by 3u percent of GDP) than countries at the lowest 25 percent, assuming other conditions are equal. Our results also suggest that adopting key administrative practices such as compliance risk management and use of third-party data is associated with stronger tax collections. Furthermore, larger staffing of a tax agency improves tax revenue up to a point. These findings have important policy implications, particularly during the unprecedented global pandemic situation

     

    Export in Literaturverwaltung   RIS-Format
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    Quelle: Staatsbibliothek zu Berlin
    Sprache: Englisch
    Medientyp: Ebook
    Format: Online
    ISBN: 9781513550831
    Weitere Identifier:
    Schriftenreihe: IMF working paper ; WP/20, 142
    Umfang: 1 Online-Ressource (circa 43 Seiten), Illustrationen
  4. Introduction to the South African Revenue Service and National Treasury firm-level panel
    Erschienen: May 2016
    Verlag:  United Nations University World Institute for Development Economics Research, Helsinki, Finland

    The South African Revenue Service and National Treasury Firm-Level Panel is an unbalanced panel data set created by merging several sources of administrative tax data received during 2015. The four data sources that constitute the panel are: (i)... mehr

    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    DS 248 (2016,42)
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    The South African Revenue Service and National Treasury Firm-Level Panel is an unbalanced panel data set created by merging several sources of administrative tax data received during 2015. The four data sources that constitute the panel are: (i) company income tax from registered firms who submit tax forms; (ii) employee data from employee income tax certificates submitted by employers; (iii) value-added tax data from registered firms; and (iv) customs records from traders. These data sets constitute a significant and unique source for the study of firm-level behaviour in post-apartheid South Africa. We review the key data sources used to construct the panel, highlight some important questions that arise as a result of panel construction, discuss the biases in the resulting data, compare key aggregates in the panel to other data sources, and provide a descriptive overview of the tax records.

     

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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Ebook
    Format: Online
    ISBN: 9789292560850
    Weitere Identifier:
    hdl: 10419/146262
    Schriftenreihe: WIDER working paper ; 2016/42
    Umfang: 1 Online-Ressource (circa 41 Seiten), Illustrationen
  5. How to collaborate effectively to improve data quality and use in revenue administration and official statistics
    Erschienen: April 2021
    Verlag:  International Monetary Fund, Fiscal Affairs Department, Washington, DC, U.S.A.

    This note outlines the interest of Revenue Administrations (RAs) and National Statistical Offices (NSOs) in the quality of data at their disposal, and how collaboration between these organizations can contribute to improving data quality. The... mehr

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    This note outlines the interest of Revenue Administrations (RAs) and National Statistical Offices (NSOs) in the quality of data at their disposal, and how collaboration between these organizations can contribute to improving data quality. The similarities between the data collection and processing steps in revenue administration and in the production of economic statistics underlie meaningful information and data sharing. Mutually beneficial collaboration between RAs and NSOs can be achieved, particularly in efforts to improve the coverage of registers and to update register information; classify economic activity; and analyze joint data to address data shortcomings. Since there are differences in concepts and definitions used in revenue administration and official statistics, dialogue is necessary to ensure the effective use of data from the partner organization. Collaboration can improve the quality of data available to both institutions: for RAs, this can assist in realizing improved taxpayer compliance and revenue mobilization, and for NSOs, tax-administrative data sources may enable expanded coverage of the economy in official statistics and reduce timeframes required for publishing economic time series and national accounts. Together, these outcomes can enhance the policy formulation, planning, and service delivery capability of governments. To that end, this note delineates concrete steps to engender sustainable and meaningful interchange of information and data between the RA and NSO

     

    Export in Literaturverwaltung   RIS-Format
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    Quelle: Staatsbibliothek zu Berlin
    Sprache: Englisch
    Medientyp: Ebook
    Format: Online
    ISBN: 9781513582863
    Weitere Identifier:
    Schriftenreihe: How to notes ; note 21, 05
    Schlagworte: data quality; RA-NSO engagement; assessment tool; taxpayer information; quality challenge; Tax administration core functions; Data collection; Information for taxpayers; Economic classification; Africa; Foreign Exchange; Informal Economy; Taxation, Subsidies, and Revenue; Underground Econom
    Umfang: 1 Online-Ressource (circa 18 Seiten), Illustrationen
  6. ISORA 2018
    understanding revenue administration
    Erschienen: 2021 NOV
    Verlag:  International Monetary Fund, Publication Services, Washington, DC, U.S.A.

    The International Survey on Revenue Administration (ISORA) collects tax administration data from national or federal tax administrations. It surveys tax administration operations and other characteristics based on common questions and definitions... mehr

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    The International Survey on Revenue Administration (ISORA) collects tax administration data from national or federal tax administrations. It surveys tax administration operations and other characteristics based on common questions and definitions agreed by four international organizations: the Inter-American Center of Tax Administrations (CIAT), the International Monetary Fund (IMF), the Intra-European Organisation of Tax Administrations (IOTA), and the Organisation for Economic Co-operation and Development (OECD). These four Parties signed a Memorandum of Understanding (MOU) governing the administration and management of this worldwide survey. This publication presents the results of the International Survey on Revenue Administration (ISORA) 2018, encompassing responses from 159 national or federal tax administrations spanning profile information, performance, and practices in fiscal years 2018 and 2019. For ISORA 2018, the ISORA Parties partnered with the Asian Development Bank (ADB) to provide assistance to its members who were participating in the survey

     

    Export in Literaturverwaltung   RIS-Format
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    Quelle: Staatsbibliothek zu Berlin
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    Schriftenreihe: Departmental paper / International Monetary Fund ; DP/2021, 025
    Schlagworte: Tax administration; National tax; Performance; Comparative data; ISORA Data; Structure, Scope, and Performance of Government; Tax Administration; Tax Administration, National Tax, Performance, Comparative Data; Taxation and Subsidies; Taxation, Subsidies, and Revenue
    Umfang: 1 Online-Ressource (circa 80 Seiten), Illustrationen
  7. ISORA 2018
    understanding revenue administration
    Erschienen: 2021 NOV
    Verlag:  International Monetary Fund, Publication Services, Washington, DC, U.S.A.

    The International Survey on Revenue Administration (ISORA) collects tax administration data from national or federal tax administrations. It surveys tax administration operations and other characteristics based on common questions and definitions... mehr

    Zugang:
    Verlag (kostenfrei)
    Verlag (kostenfrei)
    Resolving-System (kostenfrei)
    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Unter den Linden
    uneingeschränkte Fernleihe, Kopie und Ausleihe

     

    The International Survey on Revenue Administration (ISORA) collects tax administration data from national or federal tax administrations. It surveys tax administration operations and other characteristics based on common questions and definitions agreed by four international organizations: the Inter-American Center of Tax Administrations (CIAT), the International Monetary Fund (IMF), the Intra-European Organisation of Tax Administrations (IOTA), and the Organisation for Economic Co-operation and Development (OECD). These four Parties signed a Memorandum of Understanding (MOU) governing the administration and management of this worldwide survey. This publication presents the results of the International Survey on Revenue Administration (ISORA) 2018, encompassing responses from 159 national or federal tax administrations spanning profile information, performance, and practices in fiscal years 2018 and 2019. For ISORA 2018, the ISORA Parties partnered with the Asian Development Bank (ADB) to provide assistance to its members who were participating in the survey

     

    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Quelle: Staatsbibliothek zu Berlin
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    Schriftenreihe: Departmental paper / International Monetary Fund ; DP/2021, 025
    Schlagworte: Tax administration; National tax; Performance; Comparative data; ISORA Data; Structure, Scope, and Performance of Government; Tax Administration; Tax Administration, National Tax, Performance, Comparative Data; Taxation and Subsidies; Taxation, Subsidies, and Revenue
    Umfang: 1 Online-Ressource (circa 80 Seiten), Illustrationen
  8. How to collaborate effectively to improve data quality and use in revenue administration and official statistics
    Erschienen: April 2021
    Verlag:  International Monetary Fund, Fiscal Affairs Department, Washington, DC, U.S.A.

    This note outlines the interest of Revenue Administrations (RAs) and National Statistical Offices (NSOs) in the quality of data at their disposal, and how collaboration between these organizations can contribute to improving data quality. The... mehr

    Zugang:
    Verlag (kostenfrei)
    Verlag (kostenfrei)
    Resolving-System (kostenfrei)
    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Unter den Linden
    uneingeschränkte Fernleihe, Kopie und Ausleihe

     

    This note outlines the interest of Revenue Administrations (RAs) and National Statistical Offices (NSOs) in the quality of data at their disposal, and how collaboration between these organizations can contribute to improving data quality. The similarities between the data collection and processing steps in revenue administration and in the production of economic statistics underlie meaningful information and data sharing. Mutually beneficial collaboration between RAs and NSOs can be achieved, particularly in efforts to improve the coverage of registers and to update register information; classify economic activity; and analyze joint data to address data shortcomings. Since there are differences in concepts and definitions used in revenue administration and official statistics, dialogue is necessary to ensure the effective use of data from the partner organization. Collaboration can improve the quality of data available to both institutions: for RAs, this can assist in realizing improved taxpayer compliance and revenue mobilization, and for NSOs, tax-administrative data sources may enable expanded coverage of the economy in official statistics and reduce timeframes required for publishing economic time series and national accounts. Together, these outcomes can enhance the policy formulation, planning, and service delivery capability of governments. To that end, this note delineates concrete steps to engender sustainable and meaningful interchange of information and data between the RA and NSO

     

    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Quelle: Staatsbibliothek zu Berlin
    Sprache: Englisch
    Medientyp: Ebook
    Format: Online
    ISBN: 9781513582863
    Weitere Identifier:
    Schriftenreihe: How to notes ; note 21, 05
    Schlagworte: data quality; RA-NSO engagement; assessment tool; taxpayer information; quality challenge; Tax administration core functions; Data collection; Information for taxpayers; Economic classification; Africa; Foreign Exchange; Informal Economy; Taxation, Subsidies, and Revenue; Underground Econom
    Umfang: 1 Online-Ressource (circa 18 Seiten), Illustrationen