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This 2005 Article IV Consultation highlights that macroeconomic imbalances in Serbia and Montenegro widened in 2004 …
Persistent link: https://www.econbiz.de/10005252689
This paper reviews the 2004 Semiannual IMF Staff Report Under Intensified Surveillance for Nigeria. Overall economic … performance in the first half of 2004 was commendable. The implementation of sound macroeconomic policies, underpinned by a … of 2004 is promising, the government faces the immediate challenge of persuading all states to continue to save the oil …
Persistent link: https://www.econbiz.de/10005825050
Failed corporate structures lie at the heart of Serbia’s economic difficulties. But the government emphasized instead the need for public investment and labor tax cuts. Capital inflows pose additional challenges. External concerns leave little room to fiscal maneuver. This puts the focus...
Persistent link: https://www.econbiz.de/10011242793
This technical note examines the use of indirect methods in a taxpayer audit. Indirect methods involve the determination of tax liabilities through an analysis of a taxpayer’s financial affairs utilizing information from a range of sources beyond the taxpayer’s declaration and formal books...
Persistent link: https://www.econbiz.de/10014402636
This paper addresses core challenges that all tax administrations face in dealing with noncompliance-which are now receiving renewed attention. Long a priority in developing countries, assuring strong compliance has acquired greater priority in countries facing intensified revenue needs, and is...
Persistent link: https://www.econbiz.de/10014408589
This report concerns the delivery of a tax administration mission to Moldova during February 8 - 21, 2012 by the Fiscal Affairs Department (FAD) of the IMF as a component of implementing FAD's technical assistance strategy for Southeast Europe
Persistent link: https://www.econbiz.de/10014410509
This report discusses implementation of the compliance risk model (CRM) by Moldova’s tax department. The CRM has shown encouraging results in 2011, in terms of extra revenue. However, the assessment reports that for long-lasting impact, the model requires further improvement in taxpayer...
Persistent link: https://www.econbiz.de/10014395496
The thrust of the report's recommendations to strengthen the institutional framework for self-evaluation, adapt it over … time to changing circumstances, and better disseminate lessons from self-evaluation are well taken. I believe, however …
Persistent link: https://www.econbiz.de/10014408591
I would like to thank the Independent Evaluation Office (IEO) for preparing this informative and timely report, which …
Persistent link: https://www.econbiz.de/10014408636
Executive Directors welcomed the report of the Independent Evaluation Office (IEO) on IMF Advice on Capital Flows …
Persistent link: https://www.econbiz.de/10014408881