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The Simplified Express Consignment Clearance System was first introduced in Taiwan in 2001 to improve the effectiveness …
Persistent link: https://www.econbiz.de/10011860423
This paper analyzes developments in non-oil tax policy, administration, and revenues in Azerbaijan, and suggests measures for further improvement. The main finding is that Azerbaijan's non-oil tax revenues increased significantly as a share of non-oil GDP in the last five years, but remain below...
Persistent link: https://www.econbiz.de/10005826278
The paper provides an overview of revenue administration reforms implemented in Middle Eastern and North African countries over the past decade with IMF assistance. Although reforming tax and customs administration is neither quick nor simple, several countries in the region have embarked on...
Persistent link: https://www.econbiz.de/10005599462
Macroeconomic imbalances are large, and structural problems are deep-rooted in Portugal. The new government’s strong commitment to program implementation is encouraging. Fiscal performance so far demonstrates the need to refocus the fiscal strategy on strong expenditure control, as...
Persistent link: https://www.econbiz.de/10011242479
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results of a survey of students in Taiwan and the USA. The arguments that have been made over the centuries to justify tax …
Persistent link: https://www.econbiz.de/10012730166