This technical assistance (TA) mission on Fiscal Rules was conducted from October 31 to November 12, 2024. Public debt management is crucial for Aruba, particularly due to its economic reliance on tourism. Following the 2008 Global Financial Crisis, debt levels surged to over 70 percent of GDP,...

This technical assistance conducts a Climate Policy Diagnostic (CPD) for Papua New Guinea, covering climate adaptation and mitigation policy, as well as enabling institutions. Climate-related risks are macro-critical considerations for Papua New Guinea, while the country faces acute policy...

The IMF's Fiscal Affairs Department (FAD) conducted a Public Investment Management Assessment (PIMA) and Climate Module (C-PIMA) for The Gambia to assess public investment management (PIM) and its climate sensitivity. The assessment found improvements since the 2019 PIMA, including the 2020...

This report provides analysis and advice on tax policy and administration reforms to modernize and improve the income and consumption tax system. On consumption taxes, the key recommendation is to replace the current system that is based on import tariffs, a business turnover tax, and local...

The workshop aimed to explore adaptive IT solutions for enhancing digital tax administration in fragile and conflict-affected states, focusing on modernizing tax systems, improving revenue collection, promoting transparency, and reducing corruption through digitalization strategies

Acest raport oferă o evaluare diagnostic a programului de control fiscal al Serviciului Fiscal de Stat (SFS) din Moldova, evidențiind domeniile forte și oportunitățile de îmbunătățire. Constatările principale indică faptul că, deși Moldova a înregistrat progrese lăudabile, sunt...

This report provides a diagnostic evaluation of Moldova's State Tax Service (STS) tax audit program, highlighting areas of strength and opportunities for improvement. Key findings indicate that while Moldova has made commendable progress, significant improvements are needed in legal frameworks,...

Սույն զեկույցով ներկայացվում են Հայաստանի ֆիզիկական անձանց եկամտային հարկի (ԵՀ) և սոցիալական ապահովության վճարների հարկային ճեղքի 2020-2023 թվականների...

This report presents estimates of the Personal Income Tax (PIT) and Social Security Contributions tax gaps for Armenia for 2020-2023. The tax gaps are based on a bottom-up approach using operational audits. The PIT gap is estimated at 3.8 percent of potential PIT liability

本报告概述了为国家税务总局官员提供的、关于如何推进大型纳税人风险管理的指引。本报告以财政事务部先前提供的指引为基础，重点关注了加强风险管理、治理和问责制。