The 2008 Article IV Consultation with the Democratic Republic of São Tomé and Príncipe and sixth review under the three-year arrangement under the Poverty Reduction and Growth Facility discusses policies and exchange rate arrangement. In recent years, public finances have been supported by...

The Second Review under the policy support instrument (PSI) highlights that Senegal’s economy has remained resilient to the global economic turmoil. In line with the authorities’ new Document of Economic and Social Policies for 2011–15, the 2012 economic program supported...

Program implementation has been satisfactory, and all assessment criteria were met. The fiscal deficit was reduced to 5.9 percent of GDP despite a significant revenue shortfall. Delays were incurred in the implementation of reforms in the energy sector. The authorities intend to accelerate...

This report provides an assessment of fiscal transparency practices in El Salvador. Many of the code standards are followed by the country. In addition, fiscal data dissemination and monthly updating will be improved with the recent incorporation of the Finance Ministry’s Fiscal...

В статье рассматривается развитие доходного потенциала Республики Саха (Якутия) и доходной базы для налогообложения с целью пополнения ее бюджета. При этом...

Розглянуто механізм та стан сучасного податкового регулювання в Україні та його ефективності в зв’язку з прийняттям Податкового кодексу України.Considered by the...

Раскрыто состояние, проблемы и перспективы влияния норм Налогового кодекса Украины на процесс осуществления налогового стимулирования субъектов...

The article considers world experience of real estate taxation and identifies expediency of its introduction into Ukrainian legislation only on the basis of deep analysis of possibilities and with consideration of economic and organisational and legal environment in the country. It shows...

In accounting when calculating income tax can arise differences caused by mismatch of updated national accounting regulations (standards) and Tax Code of Ukraine. So important is finding ways to improve methods and procedures of income tax accounting. In particular, it is reasonable to group the...

У статті розглядається роль залізничного транспорту у формуванні доходів державного та місцевих бюджетів шляхом перерозподілу податкових відрахувань.The article...