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...

At an informal Board meeting in January, there was broad support for removing the current blanket prohibition on the provision of non-audit-related consulting services by the Fund's external audit firm and replacing it with a blacklist approach, subject to robust safeguards to ensure the...

This Report on the Observance of Standards and Codes data module provides a review of Senegal’s data dissemination practices against the IMF’s General Data Dissemination System, complemented by an in-depth assessment of the quality of the national accounts, consumer price index, government...

This report on the Observance of Standards and Codes data module provides an assessment of Zambia’s macroeconomic statistics against the recommendations of the General Data Dissemination System (GDDS), complemented by an assessment of data quality based on the IMF’s Data Quality Assessment...

A summary of India’s dissemination practices relative to the special data dissemination standard (SDDS) is provided. This report is based on the information provided by Indian authorities and data users prior to and during a staff mission from May 13–30, 2002, as well as publicly available...

This data module of the Report on the Observance of Standards and Codes (ROSC) contains a summary assessment of dissemination practices in Ecuador relative to the IMF’s Special Data Dissemination Standard (SDDS). It also presents an assessment of data quality for national accounts, consumer...

This Supplement describes how the staff proposes to achieve further synergies by mapping the DQAF into the metadata structure of the DQP's other key component: (3) the data transparency initiatives comprising the Special Data Dissemination Standard (SDDS) and General Data Dissemination System (GDDS)

This study reviews selected issues on investor protection and corporate governance in Australia, and concludes that the corporate governance framework for Australian-listed companies is largely healthy and dynamic. Shareholder activism is an important element of corporate governance because it...

This Annual Progress Report reviews the Poverty Reduction Strategy Paper and Economic and Social Plan for 2007 for Mozambique. The report presents the new simplified structure adopted in the Review of the First Half of 2007. In the international context, the evolution of the international...