How To Implement Electronic Fiscal Reporting Fiscalization

Author : José Maria Pires,Stephen Howlin,Mr. Frank van Brunschot
Publisher : International Monetary Fund
Page : 27 pages
File Size : 41,7 Mb
Release : 2023-11-06
Category : Business & Economics
ISBN : 9798400251641

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How to Implement Electronic Fiscal Reporting (Fiscalization) by José Maria Pires,Stephen Howlin,Mr. Frank van Brunschot Pdf

To improve the management of tax compliance risks, tax administrations are increasingly seeking opportunities to enhance their access and use of data. For many years, there has been a worldwide trend to implement electronic fiscal reporting (also known as fiscalization) to achieve these aims. Fiscalization refers to the process of automated reporting of a taxpayer’s business activities to the tax administration. When implemented as an integral part of compliance risk management processes, fiscalization will contribute to an improvement in tax compliance by making it easier for taxpayers to voluntarily comply, and discouraging taxpayers who may choose to not report their business transactions. However, fiscalization alone will not address all tax compliance risks. This how-to note provides practical guidance about the case for fiscalization and implementation approaches, including good practices and practices to avoid in relation to the key dimensions of fiscalization: data collection, data analysis, integration with compliance risk management, consumer engagement, and implementation.

Author : Peter Casey,Patricio Castro
Publisher : International Monetary Fund
Page : 56 pages
File Size : 44,8 Mb
Release : 2015-03-30
Category : Business & Economics
ISBN : 9781475521023

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Electronic Fiscal Devices (EFDs) An Empirical Study of their Impact on Taxpayer Compliance and Administrative Efficiency by Peter Casey,Patricio Castro Pdf

Several administrations have adopted electronic fiscal devices (EFDs) in their quest to combat noncompliance, particularly as regards sales and the value-added tax (VAT) payable on sales. The introduction of EFDs typically requires considerable effort and has costs both for the administration and for the taxpayers that are affected by the requirements of the new rules. Despite their widespread use, and their considerable cost, EFDs can only be effective if they are a part of a comprehensive compliance improvement strategy that clearly identifies risks for the different segments of taxpayers and envisages measures to mitigate these risks. EFDs should not be construed as the “silver bullet” for improving tax compliance: as with any other technological improvement the deployment of fiscal devices alone cannot achieve meaningful results, whether in terms of revenue gains or permanent compliance improvements.

Author : International Monetary,International Monetary Fund. Fiscal Affairs Dept.
Publisher : International Monetary Fund
Page : 41 pages
File Size : 47,8 Mb
Release : 2022-04-15
Category : Business & Economics
ISBN : 9798400208621

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Albania: Enhancing Tax Administration Capacity During Challenging Times by International Monetary,International Monetary Fund. Fiscal Affairs Dept. Pdf

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 areas which require further improvement.

Author : Anonim
Publisher : Unknown
Page : 504 pages
File Size : 51,6 Mb
Release : 2006
Category : Finance
ISBN : STANFORD:36105131535283

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Finance by Anonim Pdf

Author : Carla Lobo ,Susana Figueiredo Oliveira
Publisher : Eduardo Tomé
Page : 596 pages
File Size : 54,9 Mb
Release : 2021-07-10
Category : Business & Economics
ISBN : 9789895418220

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Proceedings of TAKE 2021 Conference by Carla Lobo ,Susana Figueiredo Oliveira Pdf

Foreword This volume includes papers presented at TAKE 2021 Conference The Multidisciplinary Conference on Intangibles, held online between the 7 th and the 9th July 2021 and hosted by Universidade Portucalense, from Porto, Portugal. Detailed information about the Conference is to be found in the Conference Website: https://take-conference2021.com/. A Book of Abstracts was also published. TAKE 2021 included 80 presentations, by almost 100 participants, including 8 keynote speakers, from 20 countries. Done during the Covid-19 crisis, TAKE 2021 was a show of intelligence, work, and solidarity, We thank infinitely all those involved, which contributed to the success of the event. We hope to continue the TAKE saga, next year with TAKE 2022 whose website is already online: https://take-conference2022.com/. Best wishes and kindest regards. Eduardo Tomé, on behalf of the Organizing Committee

Author : International Monetary,International Monetary Fund. Fiscal Affairs Dept.
Publisher : International Monetary Fund
Page : 70 pages
File Size : 47,8 Mb
Release : 2022-05-19
Category : Business & Economics
ISBN : 9798400209710

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Albania: Technical Assistance Report-Medium-Term Revenue Strategy: Revenue Administration Reform Options by International Monetary,International Monetary Fund. Fiscal Affairs Dept. Pdf

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 Domestic Product (GDP) ratios and the Government’s assessment that an increase of revenue of 2.2 – 3.0 percent of GDP will be required to finance its additional spending needs over the next five years.

Author : International Monetary Fund. European Dept.
Publisher : International Monetary Fund
Page : 99 pages
File Size : 54,8 Mb
Release : 2022-06-29
Category : Business & Economics
ISBN : 9798400214370

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Republic of Serbia by International Monetary Fund. European Dept. Pdf

The economy has navigated the COVID-19 pandemic well. In 2021, real GDP growth strongly rebounded by 7.4 percent, supporting a narrower fiscal deficit of 4.1 percent of GDP and a decline in the public debt ratio, and consistent with a return to pre-pandemic medium-term trend growth.

Author : International Monetary Fund. African Dept.
Publisher : International Monetary Fund
Page : 142 pages
File Size : 55,5 Mb
Release : 2023-07-13
Category : Business & Economics
ISBN : 9798400249761

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Zambia by International Monetary Fund. African Dept. Pdf

Zambia has made commendable progress over the last two years in implementing its reform agenda to stabilize the economy, lay the foundation for inclusive growth, and create jobs against the backdrop of significant external shocks. The authorities reached an agreement with official creditors on June 22 on a debt restructuring consistent with program parameters. The restoration of fiscal and debt sustainability, together with reforms to boost private and human capital investment, and strengthen governance and anti-corruption, support a positive medium-term economic outlook. Nonetheless, with poverty and inequality amongst the highest in the world and climate vulnerabilities high, significant challenges remain. Sustained efforts are essential to maintain fiscal credibility while also creating sufficient space for social, development, and climate spending.

Author : International Monetary,International Monetary Fund. European Dept.
Publisher : International Monetary Fund
Page : 69 pages
File Size : 43,8 Mb
Release : 2021-12-21
Category : Business & Economics
ISBN : 9781616358952

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Republic of Serbia: First Review Under the Policy Coordination Instrument -Press Release; and Staff Report by International Monetary,International Monetary Fund. European Dept. Pdf

An economic recovery is underway on the heels of the authorities’ large and timely policy response. By 1Q2021, GDP exceeded its pre-crisis level and growth in 2021 is expected to reach 6.5 percent, supporting a smaller-than-expected fiscal deficit. Headline inflation increased above the 4.5 percent upper limit of the target band in September and October. Regulated energy prices for consumers are not expected to change until next spring, but electricity prices for corporates are set to increase. A new pandemic wave that started in late-July persists though activity seems to have decoupled from infections. With a gradual normalization of demand and supply conditions, growth is projected to reach 4.5 percent in 2022. Inflation is expected to revert to the lower half of the inflation tolerance band in 2H2022 as the effects from this year’s drought wane and energy prices stabilize.

Author : Guatemala. Grupo Consultivo de Seguimiento
Publisher : Unknown
Page : 280 pages
File Size : 44,6 Mb
Release : 2003
Category : Guatemala
ISBN : UTEXAS:059173016779560

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Caminando a la paz con reconciliación y desarrollo by Guatemala. Grupo Consultivo de Seguimiento Pdf

Author : International Monetary Fund. European Dept.
Publisher : International Monetary Fund
Page : 89 pages
File Size : 54,8 Mb
Release : 2022-12-09
Category : Business & Economics
ISBN : 9798400225604

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Albania by International Monetary Fund. European Dept. Pdf

Past efforts to build policy buffers and a broadly appropriate macroeconomic policy mix during 2020–21 have helped Albania withstand the impact of consecutive shocks since 2019. Growth is expected to remain solid in 2022 before decelerating in 2023, and inflation is projected to return to the central bank’s target only in 2024. There is considerable uncertainty. Risks to growth are tilted to the downside and risks to inflation are to the upside.

Author : International Monetary Fund. Middle East and Central Asia Dept.
Publisher : International Monetary Fund
Page : 106 pages
File Size : 47,8 Mb
Release : 2018-02-22
Category : Business & Economics
ISBN : 9781484342954

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Kyrgyz Republic by International Monetary Fund. Middle East and Central Asia Dept. Pdf

This paper discusses Kyrgyz Republic’s Fourth and Fifth Reviews Under the Three-Year Arrangement Under the Extended Credit Facility, and Request for Modification of Performance Criteria (PCs). Program performance has been mixed. All end-December 2016 and end-June 2017 quantitative PCs, and all but three indicative targets (ITs) were met. The December 2016 IT on tax revenue, the continuous IT on introducing new or renewing existing tax exemptions, and the June 2017 IT on reserve money were not observed. Six structural benchmarks were missed, of which five were proposed to be postponed or modified at the time of the fourth review. Resuming the reform agenda and pursuing consolidation efforts are essential to allow growth to reach its potential over the medium term.

Author : International Monetary Fund. Fiscal Affairs Dept.
Publisher : International Monetary Fund
Page : 154 pages
File Size : 54,7 Mb
Release : 2015-09-08
Category : Business & Economics
ISBN : 9781513514802

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South Africa by International Monetary Fund. Fiscal Affairs Dept. Pdf

This Technical Assistance report reviews South Africa’s tax system and also examines the fiscal regime with a view to generating a sustainable revenue contribution from mining and petroleum in future. Mining has historically been the mainstay of the South African economy. Mineral exports remain the principal contributor to foreign exchange earnings on the current account. South Africa is not yet a significant producer of crude oil or natural gas. Oil and gas exploration nevertheless shows promise. Taxation is far from top of the list in current challenges facing the development of extractive industries in South Africa. The national goal of economic and social transformation in favor of Historically Disadvantaged South Africans has major impact on the mining sector.

Author : Elena G. Popkova,Victoria N. Ostrovskaya,Aleksei V. Bogoviz
Publisher : Springer Nature
Page : 1728 pages
File Size : 48,5 Mb
Release : 2021-03-05
Category : Technology & Engineering
ISBN : 9783030564339

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Socio-economic Systems: Paradigms for the Future by Elena G. Popkova,Victoria N. Ostrovskaya,Aleksei V. Bogoviz Pdf

This book is reflective of a science-based vision of the future development paradigm of economic and social systems. It deals with the digitization as the technological basis for the future development of economic and social systems and presents a review of groundbreaking technologies and prospects for their application. The specific character of the industry and prospects for the application of digital technologies in business are analyzed. A rationale is provided for future prospects for the sustainable development of economic and social systems in a digital economy. The authors determine the process of the formation and development of the information-oriented society, social and educational aspects of the digitization, as well as the institutional framework of the digital future of social and economic systems. The book combines the best works following the results of the 12th International Research-to-Practice Conference “Artificial Intelligence: Anthropogenic Nature vs. Social Origin” that was held by the Institute of Scientific Communications (ISC) in cooperation with the Siberian Federal University and the Krasnoyarsk Regional Fund of support of scientific and scientific–technical activities on 5–7 December 2019, in Krasnoyarsk, Russia, as well as following the results of the 3rd International Research-to-Practice Conference “Economic and Social Systems: Paradigms for the Future” that was held by the ISC in cooperation with the Pyatigorsk State University on 5–6 February 2020. The target audience of the book consists of representatives of the academic community concerned with the future prospects for the development of economic and social systems, as well as economic agents engaged in the digitization of business processes, and representatives of public agencies regulating the development of business systems for their progressivity, sustainability and competitiveness.

Author : Reid H. Ewing
Publisher : Urban Land Institute
Page : 186 pages
File Size : 53,8 Mb
Release : 2008
Category : Architecture
ISBN : NWU:35556030757751

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Growing Cooler by Reid H. Ewing Pdf

Based on a comprehensive study review by leading urban planning researchers, this investigative document demonstrates how urban development is both a key contributor to climate change and an essential factor in combating it -- by reducing vehicle greenhouse gas emissions.