Integrating a unified revenue administration for tax and social contribution collections : experiences of Central and Eastern European countries /
During the 1990s, a failure to collect social contributions in Central and Eastern European countries deprived pension schemes of resources needed to meet their obligations. Based on these countries' experience, this paper examines the trend to increase coordination of tax and contribution coll...
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| Format: | Electronic eBook |
| Language: | English |
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[Washington, D.C.] :
International Monetary Fund, Fiscal Affairs Dept.,
2004
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| Series: | IMF working paper ;
WP/04/237. |
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| Local Note: | ProQuest Ebook Central |
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| 100 | 1 | |a Barrand, Peter. | |
| 245 | 1 | 0 | |a Integrating a unified revenue administration for tax and social contribution collections : |b experiences of Central and Eastern European countries / |c prepared by Peter Barrand, Stanford Ross, and Graham Harrison. |
| 260 | |a [Washington, D.C.] : |b International Monetary Fund, Fiscal Affairs Dept., |c 2004. | ||
| 300 | |a 1 online resource (50 pages) | ||
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| 490 | 1 | |a IMF working paper ; |v WP/04/237 | |
| 504 | |a Includes bibliographical references (page 50). | ||
| 505 | 0 | |a ""Contents""; ""ABBREVIATIONS""; ""I. INTRODUCTION""; ""II. CURRENT PRACTICE AND CRITICAL ISSUES""; ""III. RATIONALE FOR UNIFICATION OF COLLECTION OF TAX AND SOCIAL CONTRIBUTIONS""; ""IV. KEY IMPLEMENTATION ISSUES AND RISKS TO BE ADDRESSED""; ""V. CONCLUSION�INTEGRATION EXPERIENCE IN CENTRAL AND EASTERN EUROPE""; ""APPENDIX""; ""References"" | |
| 506 | |3 Use copy |f Restrictions unspecified |2 star |5 MiAaHDL | ||
| 520 | |a During the 1990s, a failure to collect social contributions in Central and Eastern European countries deprived pension schemes of resources needed to meet their obligations. Based on these countries' experience, this paper examines the trend to increase coordination of tax and contribution collections. It sets out the rationale for establishing a unified agency as the best long-term strategy, and discusses policy and administrative issues in implementing this approach. The appendix presents three case studies for Albania, Bulgaria, and Romania, which are establishing a unified revenue administration. Another case study is presented for Sweden, which successfully integrated tax and social contributions collections in the 1980s. | ||
| 533 | |a Electronic reproduction. |b [Place of publication not identified] : |c HathiTrust Digital Library, |d 2010. |5 MiAaHDL | ||
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| 588 | 0 | |a Print version record. | |
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| 650 | 0 | |a Tax administration and procedure |z Europe, Central. | |
| 650 | 0 | |a Tax administration and procedure |z Europe, Eastern. | |
| 651 | 0 | |a Europe, Central |x Economic integration. | |
| 651 | 0 | |a Europe, Eastern |x Economic integration. | |
| 700 | 1 | |a Ross, Stanford G. | |
| 700 | 1 | |a Harrison, Graham. | |
| 710 | 2 | |a International Monetary Fund. |b Fiscal Affairs Department. | |
| 776 | 0 | 8 | |i Print version: |a Barrand, Peter. |t Integrating a unified revenue administration for tax and social contribution collections. |d [Washington D.C] : International Monetary Fund, ©2004 |w (OCoLC)57548988 |
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