| |
|
|
|
|
|
|
|
|
1. |
Record Nr. |
UNINA990000562820403321 |
|
|
Autore |
Italsider |
|
|
Titolo |
Computer procedure for optmimum scantlings of large tankers / [ ITALSIDER ] |
|
|
|
|
|
|
|
Pubbl/distr/stampa |
|
|
|
|
|
|
Descrizione fisica |
|
|
|
|
|
|
Collana |
|
|
|
|
|
|
Locazione |
|
|
|
|
|
|
Collocazione |
|
|
|
|
|
|
Lingua di pubblicazione |
|
|
|
|
|
|
Formato |
Materiale a stampa |
|
|
|
|
|
Livello bibliografico |
Monografia |
|
|
|
|
|
2. |
Record Nr. |
UNINA9910788521603321 |
|
|
Autore |
Kidd Maureen |
|
|
Titolo |
Revenue Authorities : : Issues and Problems in Evaluating their Success / / Maureen Kidd, William Joseph Crandall |
|
|
|
|
|
|
|
Pubbl/distr/stampa |
|
|
Washington, D.C. : , : International Monetary Fund, , 2006 |
|
|
|
|
|
|
|
ISBN |
|
1-4623-7905-2 |
1-4527-4105-0 |
1-282-39208-5 |
9786613820518 |
1-4519-0953-5 |
|
|
|
|
|
|
|
|
Descrizione fisica |
|
1 online resource (95 p.) |
|
|
|
|
|
|
Collana |
|
|
|
|
|
|
Altri autori (Persone) |
|
|
|
|
|
|
Soggetti |
|
Revenue - Accounting |
Tax administration and procedure |
Labor |
Public Finance |
Taxation |
Taxation, Subsidies, and Revenue: General |
Personal Income and Other Nonbusiness Taxes and Subsidies |
Business Taxes and Subsidies |
Human Capital |
Skills |
|
|
|
|
|
|
|
|
|
|
|
|
Occupational Choice |
Labor Productivity |
Trade Policy |
International Trade Organizations |
Public finance & taxation |
Labour |
income economics |
Sales tax, tariffs & customs duties |
Revenue administration |
Tax administration core functions |
Human capital |
Human resources in revenue administration |
Customs administration core functions |
Revenue |
Customs administration |
Canada |
|
|
|
|
|
|
Lingua di pubblicazione |
|
|
|
|
|
|
Formato |
Materiale a stampa |
|
|
|
|
|
Livello bibliografico |
Monografia |
|
|
|
|
|
Note generali |
|
|
|
|
|
|
Nota di bibliografia |
|
Includes bibliographical references. |
|
|
|
|
|
|
Nota di contenuto |
|
""Contents""; ""Abbreviations and Acronyms""; ""I. INTRODUCTION""; ""II. KEY DEFINITIONS AND ISSUES""; ""III. REVIEW OF SELECTED LITERATURE""; ""IV. THE QUESTIONNAIRE RESPONSES AND OTHER DATA""; ""V. SUMMARY OF FINDINGS""; ""VI. ANALYSIS OF MAJOR ISSUES""; ""VII. CONCLUSIONS""; ""Bibliography for the Literature Review"" |
|
|
|
|
|
|
|
|
Sommario/riassunto |
|
Revenue authorities (RAs) have been adopted by some countries as an alternative delivery model for improved revenue administration. They are sometimes seen as a possible solution to problems such as low rates of tax compliance, ineffective tax administration staff, and corruption. The paper discusses RAs as a governance model, from the perspective of revenue administration and the almost universal desire to improve performance and compliance with the law. It compiles and analyses features of the model, examines reasons why revenue authorities were established, and explores the extent to which countries have evaluated the success of the model. It also assesses countries' own perceptions about how this model may have contributed to tax administration reform. Further, the paper discusses data collection difficulties in carrying out an assessment using econometric analysis, and the problem of attributing changes in performance to a particular governance model. The paper concludes that while there are subjective perceptions among countries with revenue authorities that their model has led to improved revenue administration and has spurred modernization, there is no objective analysis that countries with RAs have performed better in this regard than countries without RAs. |
|
|
|
|
|
|
|
| |