IMF Publications by Subject
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Tax return filing compliance:
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 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
2022
Title: Revenue Mobilization for a Resilient and Inclusive Recovery in the Middle East and Central Asia
Series: Departmental Paper No 2022/013
Date: July 6, 2022
Subject: Corporate income tax International organization Personal income tax Political economy Revenue administration Tax administration core functions Tax return filing compliance Taxes
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
Title: Compliance Risk Management: Developing Compliance Improvement Plans
Series: Technical Notes and Manuals No. 2022/001
Date: March 18, 2022
Subject: Compliance improvement plans Compliance risk management Expenditure Financial services Interest rate parity Revenue administration Tax administration core functions Tax return filing compliance
2020
Title: Republic of Armenia: Technical Assistance Report-Strategic Choices for Tax Administration to Enhance Tax Compliance
Series: Country Report No. 2020/045
Date: February 14, 2020
Subject: Auditing Corporate income tax Public financial management (PFM) Revenue administration Tax administration core functions Tax return filing compliance Taxes
2019
Title: Productivity and Tax Evasion
Series: Working Paper No. 2019/260
Date: November 27, 2019
Subject: Labor productivity Production Productivity Revenue administration Tax administration core functions Tax evasion Tax return filing compliance
Title: Digitalization to Improve Tax Compliance: Evidence from VAT e-Invoicing in Peru
Series: Working Paper No. 2019/231
Date: November 1, 2019
Subject: Credit Financial institutions Money Revenue administration Stocks Tax administration core functions Tax return filing compliance Taxes Value-added tax
Title: Do Audits Deter or Provoke Future Tax Noncompliance? Evidence on Self-employed Taxpayers
Series: Working Paper No. 2019/223
Date: October 11, 2019
Subject: Auditing National accounts Personal income Public financial management (PFM) Revenue administration Tax assessments Tax auditing and verification Tax return filing compliance
2017
Title: Hungary: Selected Issues
Series: Country Report No. 2017/124
Date: May 12, 2017
Subject: Bank credit Banking Credit Financial crises Global financial crisis of 2008-2009 Money Revenue administration Tax return filing compliance
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