IMF Publications by Subject
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Value-added tax:
2022
Title: Digitalization and Tax Compliance Spillovers: Evidence from a VAT e-Invoicing Reform in Peru
Series: Working Paper No. 2022/057
Date: March 18, 2022
Subject: Financial sector policy and analysis Positive spillovers Revenue administration Spillovers Tax policy Tax return filing compliance Tax spillovers Taxes Value-added tax
2021
Title: ISORA 2018: Understanding Revenue Administration
Series: Departmental Paper No 2021/025
Date: November 3, 2021
Subject: International Survey on Revenue Administration (ISORA) Large taxpayer office Revenue administration Revenue performance assessment Tax administration core functions Taxes Value-added tax
Title: Maldives: Technical Assistance Report—Estimating Tax Expenditures
Series: Country Report No. 2021/234
Date: October 20, 2021
Subject: Consumption taxes Corporate income tax International organization Monetary policy Personal income tax Tax allowances Taxes Value-added tax
Title: Enhancing Tax Compliance in the Dominican Republic Through Risk-based VAT Invoice Management
Series: Working Paper No. 2021/231
Date: September 10, 2021
Subject: Economic sectors Income and capital gains taxes Revenue administration Small and medium enterprises Tax administration core functions Tax arrears management Taxes Value-added tax
Title: Botswana: Technical Assistance Report—National Accounts Mission
Series: Country Report No. 2021/185
Date: August 24, 2021
Subject: Corporate income tax International organization Monetary policy National accounts Taxes Value-added tax
Title: How to Manage Value-Added Tax Refunds
Series: How-To Note No 2021/004
Date: May 10, 2021
Subject: Credit Currencies Income Money National accounts Revenue administration Tax administration core functions Tax refunds Taxes Value-added tax
2020
Title: Chile : Technical Assistance Report—Assessment of Tax Expenditures and Corrective Taxes
Series: Country Report No. 2020/305
Date: November 19, 2020
Subject: Corporate income tax Income Personal income Personal income tax Value-added tax
Title: Tax Evasion from Cross-Border Fraud: Does Digitalization Make a Difference?
Series: Working Paper No. 2020/245
Date: November 13, 2020
Subject: Digitalization Imports Tariffs Tax evasion Value-added tax
2018
Title: Realizing Indonesia's Economic Potential
Series: Books
Date: August 1, 2018
Subject: Banking Exports Financial crises Financial services Global financial crisis of 2008-2009 Infrastructure International trade National accounts Value-added tax
2008
Title: Tax Administration Reform and Fiscal Adjustment
Series: Working Paper No. 2008/129
Date: May 1, 2008
Subject: Fiscal consolidation Revenue administration Tax administration core functions Tax collection Value-added tax