1.

Record Nr.

UNINA990002554900403321

Titolo

A Seminar on Graph Theory / Edited by Frank Harary

Pubbl/distr/stampa

New York : Holt Rinehart and Winston, 1967

Descrizione fisica

vii, 116 p. ; 24 cm

Disciplina

511

Locazione

MAS

Collocazione

MXXII-A-81

Lingua di pubblicazione

Inglese

Formato

Materiale a stampa

Livello bibliografico

Monografia

2.

Record Nr.

UNIBAS000023543

Autore

Sa‘dī

Titolo

Il roseto / Saadi ; traduzione e introduzione di Italo Pizzi

Pubbl/distr/stampa

Lanciano : <<G.>> Carabba

Descrizione fisica

v. ; 18 cm

Collana

Scrittori italiani e stranieri ; 110-111

Disciplina

891.55

Lingua di pubblicazione

Italiano

Formato

Materiale a stampa

Livello bibliografico

Monografia

Note generali

Sul front. del vol. 2. firma autografa: Sergio de Pilato, nel '918

Nota di contenuto

Vol. 2. - stampa 1917. - 166 p.



3.

Record Nr.

UNINA9910788697803321

Titolo

Integrating a Unified Revenue Administration for Tax and Social Contribution Collections : : Experiences of Central and Eastern European Countries

Pubbl/distr/stampa

Washington, D.C. : , : International Monetary Fund, , 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 Papers

Soggetti

Tax administration and procedure - Europe, Central

Tax administration and procedure - Europe, Eastern

Personal Finance -Taxation

Public Finance

Taxation

Personal Income and Other Nonbusiness Taxes and Subsidies

Taxation, Subsidies, and Revenue: General

Social Security and Public Pensions

National Government Expenditures and Welfare Programs

Public finance & taxation

Welfare & benefit systems

Pensions

Social security contributions

Tax allowances

Revenue administration

Tax administration core functions

Pension spending

Taxes

Social assistance spending

Expenditure

Social security

Income tax

Revenue

Tax administration and procedure

Expenditures, Public



Europe, Central Economic integration

Europe, Eastern Economic integration

United States

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""

Sommario/riassunto

During the 1990s, a failure to collect social contributions in Central and Eastern European countries deprived pension schemes of resources needed to meet their obligations. Based on these countries' experience, this paper examines the trend to increase coordination of tax and contribution collections. It sets out the rationale for establishing a unified agency as the best long-term strategy, and discusses policy and administrative issues in implementing this approach. The appendix presents three case studies for Albania, Bulgaria, and Romania, which are establishing a unified revenue administration. Another case study is presented for Sweden, which successfully integrated tax and social contributions collections in the 1980s.