IMF Publications by Subject
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Revenue performance assessment:
2021
Title: The Revenue Administration Gap Analysis Program: An Analytical Framework for Personal Income Tax Gap Estimation
Series: Technical Notes and Manuals No. 2021/009
Date: August 27, 2021
Subject: Auditing Expenditure Personal income tax Public financial management (PFM) Revenue administration Revenue Administration Gap Analysis Program (RA-GAP) Revenue performance assessment Tax gap Taxes
2019
Title: Indonesia: Selected Issues
Series: Country Report No. 2019/251
Date: July 31, 2019
Subject: Corporate income tax Exchange rates Foreign exchange Medium term revenue strategy Revenue administration Revenue performance assessment Tax administration core functions Taxes Value-added tax
Title: The Value Added Tax and Growth: Design Matters
Series: Working Paper No. 2019/096
Date: May 7, 2019
Subject: Consumption taxes Income and capital gains taxes Revenue administration Revenue performance assessment Tax efficiency Taxes Value-added tax
Title: ISORA 2016: Understanding Revenue Administration
Series: Departmental Paper No. 2019/005
Date: March 8, 2019
Subject: Administration in revenue administration International Survey on Revenue Administration (ISORA) National accounts Personal income Revenue administration Revenue performance assessment Tax administration core functions
2018
Title: Assessing the Macroeconomic Impact of Structural Reforms in Chile
Series: Working Paper No. 2018/285
Date: December 14, 2018
Subject: Active labor market policies Employment protection Labor Macrostructural analysis Production Revenue performance assessment Structural reforms Tax gap Total factor productivity
Title: Republic of Poland: Technical Assistance Report-Revenue Administration Gap Analysis Program—The Value-Added Tax Gap
Series: Country Report No. 2018/357
Date: December 7, 2018
Subject: Revenue administration Revenue Administration Gap Analysis Program (RA-GAP) Revenue performance assessment Tax efficiency Tax gap Taxes Value-added tax
Title: Romania: Selected Issues
Series: Country Report No. 2018/149
Date: June 6, 2018
Subject: Revenue administration Revenue performance assessment Social security contributions Tax administration core functions Tax efficiency Taxes Value-added tax
Title: Costa Rica: Technical Assistance Report-Revenue Administration Gap Analysis Program-Tax Gap Analysis for General Sales and Corporate Income Tax
Series: Country Report No. 2018/124
Date: May 29, 2018
Subject: Business enterprises Corporate income tax Economic sectors National accounts Revenue performance assessment Tax gap Taxes Value-added tax
2017
Title: The Evolution of Potential VAT Revenues and C-Efficiency in Advanced Economies
Series: Working Paper No. 2017/158
Date: July 11, 2017
Subject: Consumption National accounts Output gap Production Revenue performance assessment Tax efficiency Tax gap Taxes Value-added tax
Title: Tax Administration and Firm Performance: New Data and Evidence for Emerging Market and Developing Economies
Series: Working Paper No. 2017/095
Date: April 14, 2017
Subject: Compliance costs Labor productivity Production Revenue administration Revenue performance assessment Tax administration core functions Tax Administration Diagnostic and Assessment Tool (TADAT) Tax return filing compliance