IMF Publications by Subject
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Sales tax:
2023
Title: Designing a Presumptive Income Tax Based on Turnover in Countries with Large Informal Sectors
Series: Working Paper No. 2023/267
Date: December 22, 2023
Subject: Compliance costs Presumptive tax Revenue administration Sales tax Tax return filing compliance Taxes
Title: How to Design a Presumptive Income Tax for Micro and Small Enterprises
Series: How-To Note No 2023/002
Date: June 29, 2023
Subject: Corporate income tax Economic sectors Effective tax rate Financial crises Income and capital gains taxes Income tax systems Sales tax Tax policy Taxes
2019
Title: The Optimal Turnover Threshold and Tax Rate for SMEs
Series: Working Paper No. 2019/098
Date: May 7, 2019
Subject: Compliance costs Corporate income tax Presumptive tax Revenue administration Sales tax Taxes
2018
Title: The Kingdom of the Netherlands-Aruba: Technical Assistance Report-Towards a Sustainable Tax System
Series: Country Report No. 2018/363
Date: December 18, 2018
Subject: Consumption taxes Excises National accounts Personal income Sales tax Taxes Value-added tax
2009
Title: Lao People's Democratic Republic: Statistical Appendix
Series: Country Report No. 2009/285
Date: September 11, 2009
Subject: Agricultural commodities Commodities Imports International trade National accounts Public debt Sales tax Taxes Transportation
2008
Title: Lao People’s Democratic Republic: Statistical Appendix
Series: Country Report No. 2008/340
Date: October 21, 2008
Subject: Agricultural commodities Commodities External position Foreign assets Imports International trade National accounts Sales tax Taxes Transportation
2000
Title: VIVAT, CVAT and All That: New Forms of Value-Added Tax for Federal Systems
Series: Working Paper No. 2000/083
Date: April 1, 2000
Subject: Administration in revenue administration Destination-based taxation Revenue administration Sales tax Tax administration core functions Tax incentives Taxes Value-added tax
1995
Title: An Analysis of Value-Added Taxes in Russia and Other Countries of the Former Soviet Union
Series: Working Paper No. 1995/001
Date: January 1, 1995
Subject: Credit Currencies Exports Imports International trade Money Sales tax Taxes Value-added tax
1993
Title: Transition to Market: Studies in Fiscal Reform
Series: Books
Date: June 15, 1993
Subject: Budget planning and preparation Economic sectors Expenditure Fiscal policy Privatization Public financial management (PFM) Sales tax Taxes
1991
Title: Key Questions in Considering a Value-Added Tax for Central and Eastern European Countries
Series: Working Paper No. 1991/069
Date: July 1, 1991
Notes: Also published in Staff Papers, Vol. 39, No. 2, June 1992.
Subject: Income and capital gains taxes Income tax systems Sales tax Tax allowances Taxes Value-added tax
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