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"Alm, Annez, and Modi review the options for reform of stamp duties on immovable property transfers collected by Indian state governments. After briefly reviewing some of the many administrative difficulties experienced with the tax, they turn to an examination of its economic impacts. A review...
Persistent link: https://www.econbiz.de/10010522921
The main message of this report is that Pakistan can take measures to increase the tax to gross domestic product (GDP) ratio by around 3.5 percentage points over the next five years. In order to ensure a healthy long-run economic development, Pakistan needs to embrace substantial changes in tax...
Persistent link: https://www.econbiz.de/10012550857
The main message of this report is that Pakistan can take measures to increase the tax to gross domestic product (GDP) ratio by around 3.5 percentage points over the next five years. In order to ensure a healthy long-run economic development, Pakistan needs to embrace substantial changes in tax...
Persistent link: https://www.econbiz.de/10012550858
Ghana's tax collection is low compared with other lower middle-income countries. Non-compliance of tax payments is an urgent issue in Ghana, as the government has been suffering from a widening fiscal deficit and a rising debt burden. Learning from experiences in other countries, this report...
Persistent link: https://www.econbiz.de/10012647674
Persistent link: https://www.econbiz.de/10010523587
, accounting and financial reporting, at the central and local government level. It assesses what it would take to qualify the … private sector, the report examines accounting and auditing standards and practices, the development of the Institute of the …
Persistent link: https://www.econbiz.de/10012563713
This ROSC analyzes accounting, financial reporting and auditing practices within the corporate sector in Nicaragua … follow high-level accounting and auditing practices and the highest standards of corporate governance. This ROSC supports … skills of accounting and audit practitioners, (ii) strengthening the regulatory framework governing accounting and audit …
Persistent link: https://www.econbiz.de/10012550618
This summary assessment uses indicator-led analysis to provide an integrated assessment of the Public Financial Management (PFM) system which draws on international standards developed by various development partners. The purpose is to measure PFM performance across a wide range of development...
Persistent link: https://www.econbiz.de/10012550752
The objective of this indicator-led analysis is to provide an integrated assessment of the Public Financial Management (PFM) system of the Government of Himachal Pradesh (GoHP). The analysis draws on the International Monetary Fund fiscal transparency code and other international standards. The...
Persistent link: https://www.econbiz.de/10012550824
; transparency and comprehensiveness; policy-based budgeting; predictability and control in budget execution; accounting, recording …
Persistent link: https://www.econbiz.de/10012550864