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  1. Public financial management in Latin America
    the key to efficiency and transparency
    Contributor: Pimenta, Carlos (HerausgeberIn); Pessoa, Mario (HerausgeberIn)
    Published: [2015]
    Publisher:  Inter-American Development Bank, Washington, DC

    In recent years, the countries of Latin America have embraced reforms in public financial management and have made many important advances-however, many challenges remain. This book brings together IMF and IDB staff and representatives from 16... more

    Access:
    Verlag (kostenfrei)

    Location:
    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Unter den Linden
    Inter-library loan:
    Unlimited inter-library loan, copies and loan

     

    In recent years, the countries of Latin America have embraced reforms in public financial management and have made many important advances-however, many challenges remain. This book brings together IMF and IDB staff and representatives from 16 governments in the region to document these reforms, and to examine the experiences and lessons learned. It is a valuable resource for those looking at issues in public financial management

     
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    Content information
    Source: Staatsbibliothek zu Berlin
    Contributor: Pimenta, Carlos (HerausgeberIn); Pessoa, Mario (HerausgeberIn)
    Language: English
    Media type: Ebook
    Format: Online
    ISBN: 9781597822275
    Other identifier:
    Subjects: Öffentliche Finanzen; Öffentlicher Haushalt; Haushaltsplanung; Lateinamerika
    Scope: 1 Online-Ressource (circa 400 Seiten), Illustrationen
    Notes:

    Enthält 8 Beiträge
  2. How to manage value-added tax refunds
    Author: Pessoa, Mario; Okello, Andrew Kazora; Świstak, Artur; Muyangwa, Muyangwa; Alonso-Albarran, Virginia; Koukpaizan, Vincent
    Published: April 2021
    Publisher:  International Monetary Fund, Fiscal Affairs Department, Washington, DC, U.S.A.

    The value-added tax (VAT) has the potential to generate significant government revenue. Despite its intrinsic self-enforcement capacity, many tax administrations find it challenging to refund excess input credits, which is critical to a... more

    Access:
    Verlag (kostenfrei)
    Verlag (kostenfrei)
    Resolving-System (kostenfrei)

    Location:
    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Unter den Linden
    Inter-library loan:
    Unlimited inter-library loan, copies and loan

     

    The value-added tax (VAT) has the potential to generate significant government revenue. Despite its intrinsic self-enforcement capacity, many tax administrations find it challenging to refund excess input credits, which is critical to a well-functioning VAT system. Improperly functioning VAT refund practices can have profound implications for fiscal policy and management, including inaccurate deficit measurement, spending overruns, poor budget credibility, impaired treasury operations, and arrears accumulation.This note addresses the following issues: (1) What are VAT refunds and why should they be managed properly? (2) What practices should be put in place (in tax policy, tax administration, budget and treasury management, debt, and fiscal statistics) to help manage key aspects of VAT refunds? For a refund mechanism to be credible, the tax administration must ensure that it is equipped with the strategies, processes, and abilities needed to identify VAT refund fraud. It must also be prepared to act quickly to combat such fraud/schemes

     
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    Source: Staatsbibliothek zu Berlin
    Language: English
    Media type: Ebook
    Format: Online
    ISBN: 9781513577050; 9781513577067
    Other identifier:
    Series: How to notes ; note 21, 04
    Subjects: value-added tax; refunds; VAT; management framework; VAT refund; Georgia revenue service; VAT system; Tax refunds; Tax administration core functions; Credit; Income; Global; Africa; Management Framework; Refunds; Taxation, Subsidies, and Revenue; Value-Added Tax; Vat
    Scope: 1 Online-Ressource (circa 28 Seiten), Illustrationen
  3. Public financial management in Latin America
    the key to efficiency and transparency
    Contributor: Pimenta, Carlos (HerausgeberIn); Pessoa, Mario (HerausgeberIn)
    Published: [2015]
    Publisher:  Inter-American Development Bank, Washington, DC

    In recent years, the countries of Latin America have embraced reforms in public financial management and have made many important advances-however, many challenges remain. This book brings together IMF and IDB staff and representatives from 16... more

    Access:
    Verlag (kostenfrei)

    Location:
    Orient-Institut Beirut
    Signature:
    Online
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    Universitätsbibliothek Braunschweig
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    Staats- und Universitätsbibliothek Bremen
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    Universitätsbibliothek Erfurt / Forschungsbibliothek Gotha, Universitätsbibliothek Erfurt
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    Universitäts- und Landesbibliothek Sachsen-Anhalt / Zentrale
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    Technische Universität Hamburg, Universitätsbibliothek
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    Technische Informationsbibliothek (TIB) / Leibniz-Informationszentrum Technik und Naturwissenschaften und Universitätsbibliothek
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    Thüringer Universitäts- und Landesbibliothek
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    Fachhochschule Kiel, Zentralbibliothek
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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    VSM
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    Leuphana Universität Lüneburg, Medien- und Informationszentrum, Universitätsbibliothek
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    Location:
    Hochschule Offenburg, University of Applied Sciences, Bibliothek Campus Offenburg
    Signature:
    E-Book International Monetary Fund
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    Location:
    Duale Hochschule Baden-Württemberg Villingen-Schwenningen, Bibliothek
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    E_Book IMF
    Inter-library loan:
    No inter-library loan

     

    In recent years, the countries of Latin America have embraced reforms in public financial management and have made many important advances-however, many challenges remain. This book brings together IMF and IDB staff and representatives from 16 governments in the region to document these reforms, and to examine the experiences and lessons learned. It is a valuable resource for those looking at issues in public financial management

     
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    Content information
    Source: Union catalogues
    Contributor: Pimenta, Carlos (HerausgeberIn); Pessoa, Mario (HerausgeberIn)
    Language: English
    Media type: Ebook
    Format: Online
    ISBN: 9781597822275
    Other identifier:
    Subjects: Öffentliche Finanzen; Öffentlicher Haushalt; Haushaltsplanung; Lateinamerika
    Scope: 1 Online-Ressource (circa 400 Seiten), Illustrationen
    Notes:

    Enthält 8 Beiträge
  4. How to manage value-added tax refunds
    Author: Pessoa, Mario; Okello, Andrew Kazora; Świstak, Artur; Muyangwa, Muyangwa; Alonso-Albarran, Virginia; Koukpaizan, Vincent
    Published: April 2021
    Publisher:  International Monetary Fund, Fiscal Affairs Department, Washington, DC, U.S.A.

    The value-added tax (VAT) has the potential to generate significant government revenue. Despite its intrinsic self-enforcement capacity, many tax administrations find it challenging to refund excess input credits, which is critical to a... more

    Access:
    Verlag (kostenfrei)
    Verlag (kostenfrei)
    Resolving-System (kostenfrei)
    Verlag (kostenfrei)

    Location:
    Orient-Institut Beirut
    Signature:
    Online
    Inter-library loan:
    No inter-library loan

    Location:
    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Potsdamer Straße
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    No inter-library loan

    Location:
    Universitätsbibliothek Braunschweig
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    No inter-library loan

    Location:
    Staats- und Universitätsbibliothek Bremen
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    No inter-library loan

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    Universitätsbibliothek Erfurt / Forschungsbibliothek Gotha, Universitätsbibliothek Erfurt
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    Bibliothek der Pädagogischen Hochschule Freiburg/Breisgau
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    Niedersächsische Staats- und Universitätsbibliothek Göttingen
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    Universitäts- und Landesbibliothek Sachsen-Anhalt / Zentrale
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    Helmut-Schmidt-Universität, Universität der Bundeswehr Hamburg, Universitätsbibliothek
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    Technische Universität Hamburg, Universitätsbibliothek
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    Technische Informationsbibliothek (TIB) / Leibniz-Informationszentrum Technik und Naturwissenschaften und Universitätsbibliothek
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    No inter-library loan

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    Duale Hochschule Baden-Württemberg Heidenheim, Bibliothek
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    e-Book Nationallizenz
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    Thüringer Universitäts- und Landesbibliothek
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    Fachhochschule Kiel, Zentralbibliothek
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    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    VS 760
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    Universitätsbibliothek Leipzig
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    Leuphana Universität Lüneburg, Medien- und Informationszentrum, Universitätsbibliothek
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    Duale Hochschule Baden-Württemberg Mosbach, Bibliothek
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    E-Book Nationallizenz IMF
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    Hochschule Offenburg, University of Applied Sciences, Bibliothek Campus Offenburg
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    E-Book International Monetary Fund
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    Hochschulbibliothek Pforzheim, Bereichsbibliothek Technik und Wirtschaft
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    e-Book International Monetary Fund eLibrary
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    No loan of volumes, only paper copies will be sent

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    Duale Hochschule Baden-Württemberg Ravensburg, Bibliothek
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    E-Book IMF
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    Hochschule Albstadt-Sigmaringen, Bibliothek Sigmaringen
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    Location:
    Duale Hochschule Baden-Württemberg Villingen-Schwenningen, Bibliothek
    Signature:
    E_Book IMF
    Inter-library loan:
    No inter-library loan

     

    The value-added tax (VAT) has the potential to generate significant government revenue. Despite its intrinsic self-enforcement capacity, many tax administrations find it challenging to refund excess input credits, which is critical to a well-functioning VAT system. Improperly functioning VAT refund practices can have profound implications for fiscal policy and management, including inaccurate deficit measurement, spending overruns, poor budget credibility, impaired treasury operations, and arrears accumulation.This note addresses the following issues: (1) What are VAT refunds and why should they be managed properly? (2) What practices should be put in place (in tax policy, tax administration, budget and treasury management, debt, and fiscal statistics) to help manage key aspects of VAT refunds? For a refund mechanism to be credible, the tax administration must ensure that it is equipped with the strategies, processes, and abilities needed to identify VAT refund fraud. It must also be prepared to act quickly to combat such fraud/schemes

     
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  5. Prevention and management of government expenditure arrears
    Author: Flynn, Suzanne; Pessoa, Mario
    Published: 2014
    Publisher:  Internat. Monetary Fund, Fiscal Affairs Dep., Washington, DC

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    VS 303 (2014,3)
    Inter-library loan:
    No inter-library loan
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    Content information
    Volltext (Deutschlandweit zugänglich)
    Volltext (kostenfrei)
    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    TNM/14/03
    Series: Technical notes and manuals ; 14/01
    Scope: Online-Ressource (32 S.), graph. Darst.
    Notes:

    Band 14/03 fälschlich als 14/01 bezeichnet