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Nigeria; 2004 Semi-Annual Staff Report Under Intensified Surveillance
International Monetary Fund (IMF); International … - 2005
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
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Republic of Serbia; 2006 Article IV Consultation and Post-Program Monitoring Discussions: Staff Report; Staff Supplement; Public Information Notice on the Executive Board Discussion; and Statement by the Executive Director for the Republic of Serbia
International Monetary Fund (IMF); International … - 2006
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
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Current Challenges in Revenue Mobilization : Improving Tax Compliance
International Monetary Fund - 2015
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
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Moldova : Technical Assistance Report on Taking Compliance Management Further
International Monetary Fund - 2012
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
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Moldova : Taking Compliance Management Further
International Monetary Fund - 2012
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
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Revenue Administration : Taxpayer Audit--Use of Indirect Methods
International Monetary Fund - 2010
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
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Revenue Administration : Taxpayer Audit--Development of Effective Plans
International Monetary Fund - 2010
This technical note describes how to develop effective plans for a taxpayer audit. The note highlights that a well-managed audit program plays a major role in managing compliance. An effective audit program will have significantly wider impacts than just raising revenue directly from audit...
Persistent link: https://www.econbiz.de/10014402637
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Statement by the Managing Director on the Independent Evaluation Office Report on Self-Evaluation at the IMF : An IEO Assessment
International Monetary Fund - 2015
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
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Statement by the Managing Director on the Independent Evaluation Office's Report on the IMF and the Crises in Greece, Ireland, and Portugal : An Evaluation by the Independent Evalu...
International Monetary Fund - 2016
I welcome the report of the Independent Evaluation Office (IEO) on the Euro Area crisis programs. Their work provides …
Persistent link: https://www.econbiz.de/10014408610