Franklin

Collecting Taxes During an Economic Crisis [electronic resource] : Challenges and Policy Options, Brondolo, John.

Author/Creator:
Brondolo, John.
Publication:
Washington, D.C. : International Monetary Fund, 2009.
Series:
IMF eLibrary
IMF Staff Position Notes; Staff Position Note No. 2009/17.
IMF Staff Position Notes; Staff Position Note No. 2009/17
Format/Description:
Government document
Book
1 online resource (39 p.)
Local subjects:
Access to credit.
Amount of tax.
Bankruptcy laws.
Border tax.
Collections.
Corporate income tax.
Corporate income tax base.
Corporate sector.
Creditors.
Debt.
Debt collection.
Debt forgiveness.
Debt outstanding.
Debt recovery.
Debtors.
Debts.
Domestic tax.
Effective tax rates.
Expenditures.
Filing tax returns.
Fiscal policy.
Foreclosure.
Foreign tax.
Foreign tax credit.
Foreign tax credits.
Harmful tax.
Harmful tax competition.
High-tax jurisdictions.
Home country.
Income tax payments.
Income taxes.
Individual income tax.
Installment plans.
Installments.
Interest.
Interest charges.
Internal revenue.
International tax.
Large taxpayers.
Liabilities.
Marginal tax rate.
Obligations.
Optimal tax.
Payment arrangements.
Payment arrears.
Payments.
Payroll taxes.
Personal income tax.
Potential taxpayers.
Public finance.
Regional tax.
Restructuring.
Revenue collection.
Tax administration.
Tax administrators.
Tax agencies.
Tax agency.
Tax amnesties.
Tax arrears.
Tax assessment.
Tax auditors.
Tax authorities.
Tax avoidance.
Tax benefits.
Tax collection.
Tax collections.
Tax competition.
Tax compliance.
Tax credit.
Tax deductible.
Tax deduction.
Tax deductions.
Tax enforcement.
Tax evasion.
Tax haven countries.
Tax havens.
Tax liabilities.
Tax liability.
Tax obligation.
Tax obligations.
Tax officers.
Tax offices.
Tax payments.
Tax planning.
Tax purposes.
Tax rate cuts.
Tax rebates.
Tax reform.
Tax refunds.
Tax return.
Tax revenues.
Tax services.
Tax system.
Tax systems.
Tax treatment.
Tax withholding.
Taxes.
Taxpayer assistance.
Taxpayer compliance.
Taxpayer groups.
Taxpayer information.
Taxpayer services.
Taxpayers.
Taxpayers behavior.
Value added tax.
Vat compliance.
Vat rate.
Vat revenue.
Australia.
New Zealand.
Singapore.
South Africa.
United States.
Summary:
The global financial and economic crisis presents major challenges for tax agencies. With the economic downturn, tax agencies are encountering emerging compliance problems and greater demands for taxpayer support in the face of prospective budget cuts. To help address these challenges, this paper encourages tax agencies to develop a tax compliance strategy for the crisis by (1) expanding assistance to taxpayers, (2) refocusing enforcement on emerging compliance risks, (3) enacting legislative reforms that facilitate tax administration, and (4) improving communication programs. In each of these areas, the paper identifies specific measures to underpin the strategy, drawing on practices from leading tax agencies and experiences from IMF technical assistance. The paper also highlights emerging tax compliance issues in the financial sector.
Notes:
Description based on print version record.
Contributor:
Brondolo, John.
Other format:
Print Version:
ISBN:
1462339441:
9781462339440
Publisher Number:
10.5089/9781462339440.004
Access Restriction:
Restricted for use by site license.
Location Notes Your Loan Policy
Description Status Barcode Your Loan Policy