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Author/Editor:
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Barrand, Peter ; Ross, Stanford G. ; Harrison, Graham
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Publication Date:
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December 01, 2004
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Electronic Access:
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Free Full text
(PDF file size is 466KB).
Use the free
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Disclaimer: This Working Paper should not be reported as representing the views of the IMF.
The views expressed in this Working Paper are those of the author(s) and do not necessarily represent those of the IMF or IMF policy. Working Papers describe research in progress by the author(s) and are published to elicit comments and to further debate
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Summary:
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.
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Series:
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Working Paper No. 04/237
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Subject(s):
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Tax administration | Europe | Albania | Bulgaria | Romania | Sweden | Revenues | Tax collection | Social security | Economic models
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Author's Keyword(s):
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integration | tax/revenue administration | social contribution collection |
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English
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Publication Date:
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December 01, 2004
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ISBN/ISSN:
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1934-7073
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Format:
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Paper
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Stock No:
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WPIEA2372004
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Pages:
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50
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Price:
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US$15.00 )
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Please address any questions about this title to
publications@imf.org
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