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- FISCALIS Tax Gap Project Group (2018): The concept of tax gaps - Corporate Income Tax Gap Estimation Methodologies
The corporate income tax gap (CIT Gap) is the gap between corporate tax revenues as they “should be” collected and as they “are” collected. ... This report reflects the objective of the Tax Gap Project Group (TGPG) to map and share expertise and good practices. The two main approaches to estimating the tax gap – the top-down and bottom-up methods – have both advantages and disadvantages.
RePEc:tax:taxpap:0073 Save to MyIDEAS - Allan Firestone & Tax Administration Team (1998): Modernization of the Tax Administration of the Russian Federation
This report has been prepared in response to a general request by the State Tax Service (STS) to Georgia State University (GSU) Russian Federation Fiscal Reform project (sponsored by the U.S. Agency for International Development) for assistance in carrying out of a series of studies required in support of the modernization of the STS, and more in particular, as a condition of continuation of the World Bank loan for computerization, including the review EDP systems being developed by RNIVTS from a tax administration perspective, to ensure their adequacy, responsiveness to needs of the STS and effectiveness. The inescapable conclusion of this report is that the current status of the TAMP software and the ancillary reforms in procedures, tax returns forms, and organizational structures are less than complete, making the roll-out of the TAMP to other Oblasts premature. ... The revised software should take full advantage of the capabilities of computers to take over most of the routine work of the tax inspectors. A self-assessment system, in which taxpayers fully complete their tax declarations without intervention by tax inspectors, must be introduced and the functional organization fully implemented in the pilot regions to complement the changes in the computer system.
RePEc:ays:ispwps:paper9805 Save to MyIDEAS - Fiscalis Tax Gap Project Group (2016): The concept of tax gaps - Report on VAT Gap Estimations
Effective collection of taxes is a cornerstone of a fair taxation system. Taxes that remain unpaid cause revenue loss in the budget of Member States and may lead to an excessive burden on the honest taxpayers who correctly fulfil their tax obligations. Furthermore, effective collection of taxes is essential for level playing field and avoids economic distortions. ... Tax gap estimations are rough indicators of revenue loss. ... In order to pool knowledge and share experience in existing tax gap estimations, the Tax Gap Project Group (TGPG) was established under the Fiscalis 2020 Program.
RePEc:tax:taxstu:0065 Save to MyIDEAS - National Tax Journal (National Tax Association & National Tax Journal)
RePEc:ntj:journl Follow on MyIDEAS - PIDE Tax Commission (2024): PIDE-PRIME Tax Reforms Commission: Revenue With Growth
A citizen friendly, transparent, stable and predictable tax regime to stimulate growth and investment. Simplification & harmonization to facilitate taxpayers and ease of paying taxes. Automation & digitization to eliminate direct interface between the taxpayer and the tax authority
RePEc:pid:rrepot:2024:13 Save to MyIDEAS - Canadian Tax Journal (Canadian Tax Foundation)
RePEc:ctf:journl Follow on MyIDEAS - Tax Research Team (2016): Demonetisation: Impact on the Economy
The argument posited in favour of demonetisation is that the cash that would be extinguished would be black money and hence, should be rightfully extinguished to set right the perverse incentive structure in the economy. While the facts are not available to anybody, it would be foolhardy to argue that this is the only possibility. Therefore, it is imperative to evaluate the short run and medium-term impacts that such a shock is expected to have on the economy. Further, the impact of such a move would vary depending on the extent to which the government decides to remonetise. This paper elucidates the impact of such a move on the availability of credit, spending, level of activity and government finances.
RePEc:npf:wpaper:16/182 Save to MyIDEAS - Sol Tax (1978): The Impact of Urbanization on American Indians
Native Americans are among the few peoples who maintain kinship and sharing cultures which contrast greatly with our large, economically oriented, individualized, impersonal, urbanizing society. Purely material requirements lead to rapidly increasing involvements. The question is "with what effect?" This paper suggests that Indians some how frustrate attempts even to research the question by meth ods which suit the impersonal society. Answers will come from them when Indian people are given the means to find their own ways in the new environment.
RePEc:sae:anname:v:436:y:1978:i:1:p:121-136 Save to MyIDEAS - Sol Tax (1960): Sociology and Anthropology
No abstract is available for this item.
RePEc:sae:anname:v:327:y:1960:i:1:p:146-147 Save to MyIDEAS - NIPFP Tax Research Team (2016): Demonetisation: Impact on the Economy
The argument posited in favour of demonetisation is that the cash that would be extinguished would be “black money†and hence, should be rightfully extinguished to set right the perverse incentive structure in the economy. While the facts are not available to anybody, it would be foolhardy to argue that this is the only possibility. Therefore, it is imperative to evaluate the short run and medium-term impacts that such a shock is expected to have on the economy. Further, the impact of such a move would vary depending on the extent to which the government decides to remonetise. This paper elucidates the impact of such a move on the availability of credit, spending, level of activity and government finances.
RePEc:ess:wpaper:id:11481 Save to MyIDEAS