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Managing Income Tax Compliance through Self-Assessment

Okello, Andrew - International Monetary Fund (IMF) - 2014

Modern tax administrations seek to optimize tax collections while minimizing administration costs and taxpayer compliance costs. Experience shows that voluntary compliance is best achieved through a system of self-assessment. Many tax administrations have introduced self-assessment principles in...

Persistent link: https://www.econbiz.de/10011123861

Trust As a Means of Improving Corporate Governance and Efficiency

Chami, Ralph; Fullenkamp, Connel - International Monetary Fund (IMF) - 2002

Agency problems within the firm are a significant hindrance to efficiency. We propose trust between coworkers as a superior alternative to the standard tools used to mitigate agency problems: increased monitoring and incentive-based pay. We show how trust induces employees to work harder,...

Persistent link: https://www.econbiz.de/10005826212

Conditional Lending Under Altruism

Mourmouras, Alex; Rangazas, Peter - International Monetary Fund (IMF) - 2004

We analyze how the altruism of an international financial institution (IFI) towards its lowincome member countries …. Thus, IFI altruism and the inability to commit are sufficient reasons to equip loans with conditions. Conditional loans … produce an efficient allocation of resources, so altruism is not a fundamental reason that loans fail to increase welfare. …

Persistent link: https://www.econbiz.de/10005604948

Kyrgyz Republic; Poverty Reduction Strategy Paper: Joint Staff Advisory Note

International Monetary Fund (IMF); International … - 2007

This Joint Staff Advisory Note (JSAN) highlights the Poverty Reduction Strategy Paperâ€“Country Development Strategy (PRSPâ€“CDS) for the Kyrgyz Republic for 2007â€“10. The Kyrgyz authoritiesâ€™ CDS for 2007â€“10 builds on the policy experience from the National Poverty...

Persistent link: https://www.econbiz.de/10011244317

Ghana; Joint Staff Advisory Note of the Poverty Reduction Strategy Paper and Annual Progress Report on Implementation of the Poverty Reduction Strategy Paper

International Monetary Fund (IMF); International … - 2006

Executive Directors believe that the Growth and Poverty Reduction Strategy (GPRS) outlines a comprehensive framework for growth and poverty reduction in Ghana. The GPRS II rightly emphasizes private sector-led growth as key to broadening the countryâ€™s economic base. The GPRS II will...

Persistent link: https://www.econbiz.de/10011245291

Cameroon; Poverty Reduction Strategy Paper-Progress Report- Joint Staff Advisory Note

International Monetary Fund (IMF); International … - 2008

The fourth annual progress report on the implementation of the Poverty Reduction Strategy (PRS) provides a generally candid review of achievements and obstacles in implementation during 2006. The current report incorporates to a limited extent IMF staff recommendations from the previous Joint...

Persistent link: https://www.econbiz.de/10011245367

Liberia; Joint Staff Advisory Note of the Poverty Reduction Strategy Paper

International Monetary Fund (IMF); International … - 2008

Liberiaâ€™s Poverty Reduction Strategy Paper highlights the civil war as the underlying cause of extreme poverty. A major challenge for the government is to attract more donor aid and private investment in the provision of infrastructure given its own limited budget and the constraints on...

Persistent link: https://www.econbiz.de/10011245429

Sierra Leone ; Poverty Reduction Strategy Paper-Progress Report: Joint Staff Advisory Note

International Monetary Fund (IMF); International … - 2008

This Joint Staff Advisory Note describes the progress made on the Poverty Reduction Strategy Paper (PRSP) in Sierra Leone on the basis of the June 2008 progress report. The report analyzes key elements of the Poverty Reduction Strategy (PRS), including: macroeconomic performance; good governance,...

Persistent link: https://www.econbiz.de/10011245461

Grenada; Interim Poverty Reduction Strategy Paper

International Monetary Fund (IMF); International … - 2006

This paper discusses the Interim Poverty Reduction Strategy Paper (I-PRSP) of Grenada for poverty reduction in the interim period. It describes the countryâ€™s macroeconomic, structural, and social policies in support of growth and poverty reduction, as well as associated external financing...

Persistent link: https://www.econbiz.de/10011245801

Republic of Madagascar; Joint Staff Assessment of the Poverty Reduction Strategy Paper Progress Report

International Monetary Fund (IMF); International … - 2004

This paper presents a Joint Staff Assessment of the Poverty Reduction Strategy Paper Progress Report for Madagascar. The assessment reveals that following a strong noninflation growth performance in 2003, macroeconomic developments in 2004 have been affected by adverse exogenous shocks....

Persistent link: https://www.econbiz.de/10005252545