Integrating a unified revenue administration for tax and social contribution collections : experiences of Central and Eastern European countries

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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Bibliographic Details
Online Access: Full text (MCPHS users only)
Main Author: Barrand, Peter
Corporate Author: International Monetary Fund. Fiscal Affairs Department
Other Authors: Ross, Stanford G., Harrison, Graham
Format: Electronic eBook
Language:English
Published: [Washington, D.C.] : International Monetary Fund, Fiscal Affairs Dept., 2004
Series:IMF working paper ; WP/04/237.
Subjects:
Tax administration and procedure > Europe, Central.
Tax administration and procedure > Europe, Eastern.
Europe, Central > Economic integration.
Europe, Eastern > Economic integration.
Local Note:ProQuest Ebook Central
Table of Contents:
  • ""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. CONCLUSIONâ€?INTEGRATION EXPERIENCE IN CENTRAL AND EASTERN EUROPE""; ""APPENDIX""; ""References""

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