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Record Nr. |
UNINA9910808880503321 |
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Titolo |
Integrating a Unified Revenue Administration for Tax and Social Contribution Collections : : Experiences of Central and Eastern European Countries |
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Pubbl/distr/stampa |
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Washington, D.C. : , : International Monetary Fund, , 2004 |
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ISBN |
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1-4623-4965-X |
1-4527-6617-7 |
1-283-56810-1 |
1-4519-2034-2 |
9786613880550 |
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Edizione |
[1st ed.] |
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Descrizione fisica |
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1 online resource (51 p.) |
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Collana |
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Soggetti |
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Tax administration and procedure - Europe, Central |
Tax administration and procedure - Europe, Eastern |
Expenditure |
Expenditures, Public |
Income tax |
National Government Expenditures and Welfare Programs |
Pension spending |
Pensions |
Personal Finance -Taxation |
Personal Income and Other Nonbusiness Taxes and Subsidies |
Public finance & taxation |
Public Finance |
Revenue administration |
Revenue |
Social assistance spending |
Social Security and Public Pensions |
Social security contributions |
Social security |
Tax administration and procedure |
Tax administration core functions |
Tax allowances |
Taxation |
Taxation, Subsidies, and Revenue: General |
Taxes |
Welfare & benefit systems |
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Europe, Central Economic integration |
Europe, Eastern Economic integration |
United States |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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Nota di bibliografia |
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Includes bibliographical references (p. 50). |
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Nota di contenuto |
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""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"" |
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Sommario/riassunto |
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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. |
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