IMF Publications by Subject
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Tax compliance:
2018
Title: Estimating the Corporate Income Tax Gap : The RA-GAP Methodology
Series: Technical Notes and Manuals
Date: September 12, 2018
Subject: Corporate income taxes Revenue administration Tax compliance Tax evasion
Title: International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots
Series: Working Paper No. 18/168
Date: July 23, 2018
Subject: Corporate profits Corporate taxes Multinational corporations Tax compliance Transfer pricing
2017
Title: Corruption, Taxes and Compliance
Series: Working Paper No. 17/255
Date: November 17, 2017
Subject: Corruption Tax compliance Tax evasion Tax revenues Taxes
Title: Taxation and the Peer-to-Peer Economy
Series: Working Paper No. 17/187
Date: August 8, 2017
Subject: Developing countries Direct taxation Economic models Indirect taxation Tax compliance
Title: The Evolution of Potential VAT Revenues and C-Efficiency in Advanced Economies
Series: Working Paper No. 17/158
Date: July 11, 2017
Subject: Developed countries European Union Japan Tax compliance Tax revenues Value added tax
Title: The Revenue Administration–Gap Analysis Program : An Analytical Framework for Excise Duty Gap Estimation
Series: Technical Notes and Manuals No. 17/05
Date: April 13, 2017
Subject: Econometric models Excise taxes Tax administration Tax compliance Tax evasion Taxation
2015
Title: Electronic Fiscal Devices (EFDs) An Empirical Study of their Impact on Taxpayer Compliance and Administrative Efficiency
Series: Working Paper No. 15/73
Date: March 30, 2015
Notes: Supplemental Appendix
Subject: Revenue administration Tax administration Tax collection Tax compliance Technological innovation Value added taxes
2014
Title: Managing Income Tax Compliance through Self-Assessment
Series: Working Paper No. 14/41
Date: March 11, 2014
Subject: Cross country analysis Income tax Income taxes Risk management Sub-Saharan Africa Tax administration Tax assessments Tax collection Tax compliance Tax legislation Tax policy
2013
Title: The Anatomy of the VAT
Series: Working Paper No. 13/111
Date: May 16, 2013
Subject: Tax compliance Tax rates Tax revenues Value added tax
2008
Title: Tax Rate Cuts and Tax Compliance—The Laffer Curve Revisited
Series: Working Paper No. 08/7
Date: January 1, 2008
Subject: Russian Federation Tax compliance Tax revenues Taxes