IMF Publications by Subject
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Taxes:
2023
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
Title: International Tax Spillovers and Tangible Investment, with Implications for the Global Minimum Tax
Series: Working Paper No. 2023/159
Date: August 4, 2023
Subject: Balance of payments Capital account Corporate income tax Foreign direct investment International tax issues Marginal effective tax rate Tax policy Taxes