IMF Publications by Subject
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Taxes:
2023
Title: How to Implement Electronic Fiscal Reporting (Fiscalization)
Series: How-To Note No 2023/003
Date: November 6, 2023
Subject: Compliance risk management Data collection Economic and financial statistics Economic sectors Fiscal reporting Public financial management (PFM) Revenue administration Tax administration core functions Tax policy Tax return filing compliance Taxes
Title: Corporate Income Tax Gap Estimation by using Bottom-Up Techniques in Selected Countries: Revenue Administration Gap Analysis Program
Series: Technical Notes and Manuals No. 2023/006
Date: October 31, 2023
Subject: Auditing Corporate income tax Economic sectors Expenditure Public financial management (PFM) Revenue administration Revenue Administration Gap Analysis Program (RA-GAP) Revenue performance assessment Small and medium enterprises Tax gap Taxes
Title: Value Added Tax in the Extractive Industries
Series: Working Paper No. 2023/221
Date: October 27, 2023
Subject: Imports International trade Revenue administration Tax allowances Tax refunds Taxes Value-added tax VAT exemptions
Title: Brunei Darussalam: Selected Issues
Series: Country Report No. 2023/347
Date: October 6, 2023
Subject: Carbon tax Environment Fiscal policy Fiscal stance Greenhouse gas emissions Inflation International organization Monetary policy Prices Taxes
Title: The Use of Mirror Data by Customs Administrations: From Principles to Practice
Series: Technical Notes and Manuals No. 2023/005
Date: September 26, 2023
Subject: Customs administration core functions Expenditure Exports Imports International trade Revenue administration Tariffs Taxes Valuation, origin and classification
Title: Building Tax Capacity in Developing Countries
Series: Staff Discussion Notes No. 2023/006
Date: September 19, 2023
Subject: Economic sectors Financial crises Property tax Revenue administration Tax administration core functions Tax law Tax policy Taxes Value-added tax
Title: Cryptocarbon: How Much Is the Corrective Tax?
Series: Working Paper No. 2023/194
Date: September 15, 2023
Subject: Carbon tax Commodities Economic sectors Electricity Environment Greenhouse gas emissions Mining sector Taxes Technology Virtual currencies
Title: Dining and Wining During the Pandemic? A Quasi-Experiment on Tax Cuts and Consumer Spending in Lithuania
Series: Working Paper No. 2023/188
Date: September 8, 2023
Subject: Consumer credit Consumption COVID-19 Fiscal policy Health Money National accounts Taxes Value-added tax
Title: Fiscal Revenue Mobilization and Digitally Traded Products: Taxing at the Border or Behind It?
Series: IMF Notes No 2023/005
Date: September 7, 2023
Subject: Economic sectors Tax policy Taxes
Title: How to Combat Value-Added Tax Refund Fraud
Series: How-To Note No 2023/001
Date: August 4, 2023
Subject: Crime Economic sectors Revenue administration Tax administration core functions Tax policy Tax refunds Taxes Value-added tax