Further technical assistance is needed. Implementing modern risk-based methods in the LTO will require follow up FAD technical assistance to progress the advice provided in this report. This technical assistance should include translation of key risk-based compliance management documents to help...

This mission was tasked with reviewing the performance of the LTO of NAFA. The government envisages that NAFA?and in particular its LTO?will deliver improved taxpayer compliance to provide additional tax revenue for the government's economic program. However, this will not happen without radical...

This paper discusses the Union of Comoros’ 2008 Article IV Consultation and request for Emergency Post-Conflict Assistance and disbursement under the Rapid-Access Component of the Exogenous Shocks Facility. Real GDP growth has been well below the regional average, and per-capita income...

This Technical Assistance Report on Lebanon focuses on tax and customs administration's an urgent need for intervention. Recognizing a downward trajectory, national dialogue on the future of Lebanon's tax and customs administrations is urgently needed. Inaction and underinvestment to deal with...

This paper presents the results of applying the Revenue Administration Gap Analysis Program - Value-Added Tax (RA-GAP VAT) gap estimation methodology to Belgium for the period 2011-2021. The RAGAP methodology employs a top-down approach for estimating the potential VAT base, using statistical...

This paper discusses the estimates of tax gaps for corporate income tax (CIT) for nonfinancial corporations in Slovenia by applying the methodology of the IMF's Revenue Administration - Gap Analysis Program (RA-GAP). The RA-GAP methodology for CIT gap is based on a top-down approach, which...

Middle East Technical Assistance Center (METAC) has arranged a two-phase capacity development (CD) for the Libyan Customs Administration (LCA) of the Libyan Ministry of Finance. The purpose of this mission is to assess the development status of the ASYCUDA World (AW) prototype piloted in the...

This paper highlights Romania's Technical Assistance report on improving revenues from the recurrent property tax. The current area-based property tax system in Romania is inefficient, producing revenue below its potential, while the taxable value determination is inequitable and complex. The...

Albania is formulating a Medium-Term Revenue Strategy (MTRS) with IMF support. The decision to commit to the development of an MTRS was taken against the background of revenue persistently falling short of budget projections, revenue continuing to lag behind regional peers in tax to Gross...

The purpose of this mission was to assist the General Directorate of Taxes (GDT) in taking stock of reform efforts and provide advice on future efforts. In recent years, the GDT made solid progress in realizing its reform agenda. The mission took stock of the reform achievements and identifies...