IMF Publications by Subject
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Revenue administration:
2023
Title: How To Design Excise Taxes on Alcoholic Beverages
Series: How-To Note No 2023/004
Date: December 4, 2023
Subject: Alcohol tax Consumption Economic sectors Excises Financial crises Health National accounts Revenue administration Taxes
Title: Republic of Nauru: 2023 Article IV Consultation-Press Release; Staff Report; and Statement by the Executive Director for Republic of Nauru
Series: Country Report No. 2023/376
Date: November 28, 2023
Subject: Economic and financial statistics Expenditure External sector statistics Financial services International organization Monetary policy Public debt Revenue administration
Title: Sierra Leone: Eighth Review Under the Extended Credit Facility Arrangement, Request for a Waiver of Nonobservance of Performance Criterion, and Financing Assurances Review
Series: Country Report No. 2023/377
Date: November 27, 2023
Subject: Budget planning and preparation Debt sustainability External debt International organization Monetary policy Public debt Public financial management (PFM) Revenue administration
Title: Republic of San Marino: 2023 Article IV Consultation-Press Release; Staff Report; and Statement by the Executive Director for the Republic of San Marino
Series: Country Report No. 2023/373
Date: November 22, 2023
Subject: Expenditure Financial institutions Fiscal policy Fiscal stance International organization Monetary policy Nonperforming loans Pension spending Public debt Revenue administration
Title: Trade Diversion Effects from Global Tensions—Higher Than We Think
Series: Working Paper No. 2023/234
Date: November 10, 2023
Subject: Exports Imports International trade Revenue administration Tariffs Taxes Trade tensions Valuation, origin and classification
Title: Quantifying the Revenue Yields from Tax Administration Reforms
Series: Working Paper No. 2023/231
Date: November 10, 2023
Subject: International Survey on Revenue Administration (ISORA) Revenue administration Revenue performance assessment Social security contributions Tax administration core functions Tax Administration Diagnostic and Assessment Tool (TADAT) Taxes
Title: How to Implement Electronic Fiscal Reporting (Fiscalization)
Series: How-To Note No 2023/003
Date: November 6, 2023
Subject: Compliance risk management Data collection Economic and financial statistics Economic sectors Fiscal reporting Public financial management (PFM) Revenue administration Tax administration core functions Tax policy Tax return filing compliance Taxes
Title: Central African Republic: First Review Under the Extended Credit Facility, Requests for Waivers of Nonobservance of Performance Criteria, Modification of Quantitative Performance Criteria, Rephasing of Access, and Financing Assurance Review-Press Release; Staff Report; and Statement by the Executive Director for the Central African Republic
Series: Country Report No. 2023/362
Date: November 6, 2023
Subject: Arrears Expenditure External debt International organization Monetary policy Public debt Revenue administration
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