03388nam 2200661 450 991046363500332120170815101903.01-4623-9917-71-4527-4201-497866128417671-4518-7083-31-282-84176-9(CKB)3170000000055124(EBL)1608033(SSID)ssj0000944011(PQKBManifestationID)11612511(PQKBTitleCode)TC0000944011(PQKBWorkID)10982753(PQKB)10739800(OCoLC)762202572(MiAaPQ)EBC1608033(EXLCZ)99317000000005512420140226h20082008 uy 0engur|n|---|||||txtccrCurrent and proposed non-oil tax system in Azerbaijan /Mayra Zermeño ; authorized for distribution by Marta Castello-Branco[Washington, District of Columbia] :International Monetary Fund,2008.©20081 online resource (21 p.)IMF Working PapersIMF working paper ;WP/08/225Description based upon print version of record.1-4519-1536-5 Includes bibliographical references.Contents; I. Introduction; II. Non-Oil Tax Revenue Developments; Tables; 1. Former Soviet Union Countries: Progress on Tax Policy; Figures; 1. Non-oil Revenues to Non-oil GDP; 2. Non-Oil Tax Revenues, 2003-07; 2. Composition of Non-oil Taxes; 3. Direct and Indirect Non-oil Taxes; III. Main Issues of the Current Non-Oil Tax System; IV. Estimates of the VAT and Customs Revenue Potential; 3. Estimates of VAT Revenue Potential, 2005-07; V. Reforming the Non-Oil Tax System; A. Short-Term Measures; 4. Estimates of Customs Duties Revenue Potential, 2005-7; Boxes; 1. Short-Term Recommendations2. Conditions for an Effective Self-Assessment SystemB. Medium-Term Measures; 5. Non-Oil Tax System, 2006; 6. Current Flat Taxes; 7. Summary of the Flat Tax Systems; VI. Main Findings and Recommendations; ReferencesThis paper analyzes developments in non-oil tax policy, administration, and revenues in Azerbaijan, and suggests measures for further improvement. The main finding is that Azerbaijan's non-oil tax revenues increased significantly as a share of non-oil GDP in the last five years, but remain below potential. The non-oil tax revenue shortfall is mainly due to widespread exemptions, but there is scope for strengthening tax and customs administration. In the short term, expanding the tax base and better tax and customs administration will yield more revenues. In the medium term, more far-reaching rIMF Working PapersTaxationAzerbaijanRevenueAzerbaijanTax administration and procedureAzerbaijanElectronic books.TaxationRevenueTax administration and procedure336.2Zermeño Mayra894051Castello-Branco Marta894052MiAaPQMiAaPQMiAaPQBOOK9910463635003321Current and proposed non-oil tax system in Azerbaijan1997116UNINA