1.

Record Nr.

UNINA9910464716903321

Autore

Barrand Peter

Titolo

Integrating a unified revenue administration for tax and social contribution collections [[electronic resource] ] : experiences of Central and Eastern European countries / / prepared by Peter Barrand, Stanford Ross, and Graham Harrison

Pubbl/distr/stampa

[Washington, D.C.], : International Monetary Fund, Fiscal Affairs Dept., 2004

ISBN

1-4623-4965-X

1-4527-6617-7

1-283-56810-1

1-4519-2034-2

9786613880550

Descrizione fisica

1 online resource (51 p.)

Collana

IMF working paper ; ; WP/04/237

Altri autori (Persone)

RossStanford G

HarrisonGraham

Soggetti

Tax administration and procedure - Europe, Central

Tax administration and procedure - Europe, Eastern

Electronic books.

Europe, Central Economic integration

Europe, Eastern Economic integration

Lingua di pubblicazione

Inglese

Formato

Materiale a stampa

Livello bibliografico

Monografia

Note generali

"December 2004."

Nota di bibliografia

Includes bibliographical references (p. 50).

Nota di contenuto

""Contents""; ""ABBREVIATIONS""; ""I. INTRODUCTION""; ""II. CURRENT PRACTICE AND CRITICAL ISSUES""; ""III. RATIONALE FOR UNIFICATION OF COLLECTION OF TAX AND SOCIAL CONTRIBUTIONS""; ""IV. KEY IMPLEMENTATION ISSUES AND RISKS TO BE ADDRESSED""; ""V. CONCLUSION�INTEGRATION EXPERIENCE IN CENTRAL AND EASTERN EUROPE""; ""APPENDIX""; ""References""