01346nam a2200289 i 450099100039591970753620230720144541.0000303s1997 it 001 0 ita 881320226155000b10071374-39ule_instLE02515254Fac. Economiaita658.4Ciappei, Cristiano107550Apprendimento e agire strategico di impresa :il governo delle dinamiche conoscitive nella complessità aziendale /Cristiano Ciappei, Alessandro PoggiPadova :Cedam,1997liii, 436 p. ;24 cmStudi e ricerche / Dipartimento di scienze aziendali dell'Università degli studi di FirenzeIn testa al front.: Dipartimento di scienze aziendali dell'Università degli studi di Firenze, Sezione Economia e direzione delle impreseAziendeGestionePoggi, Alessandroauthorhttp://id.loc.gov/vocabulary/relators/aut555853.b1007137418-02-1927-06-02991000395919707536LE025 ECO 658.4 CIA01.0412025000066915le025Catalogato 2019-E0.00-l-06160.i1008041727-06-02Apprendimento e agire strategico di impresa985610UNISALENTOle02501-01-00ma-itait0104875oam 22010814 450 991078869780332120230617013003.01-4623-4965-X1-4527-6617-71-283-56810-11-4519-2034-29786613880550(CKB)3360000000445566(EBL)3012531(OCoLC)535146926(MiAaPQ)EBC3012531(IMF)WPIEE2372004(EXLCZ)99336000000044556620020129d2004 uf 0engur|n|---|||||txtrdacontentcrdamediacrrdacarrierIntegrating a Unified Revenue Administration for Tax and Social Contribution Collections : Experiences of Central and Eastern European CountriesWashington, D.C. :International Monetary Fund,2004.1 online resource (51 p.)IMF Working Papers"December 2004."1-4518-7574-6 Includes bibliographical references (p. 50).""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. CONCLUSIONâ€?INTEGRATION EXPERIENCE IN CENTRAL AND EASTERN EUROPE""; ""APPENDIX""; ""References""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.IMF Working Papers; Working Paper ;No. 2004/237Tax administration and procedureEurope, CentralTax administration and procedureEurope, EasternPersonal Finance -TaxationimfPublic FinanceimfTaxationimfPersonal Income and Other Nonbusiness Taxes and SubsidiesimfTaxation, Subsidies, and Revenue: GeneralimfSocial Security and Public PensionsimfNational Government Expenditures and Welfare ProgramsimfPublic finance & taxationimfWelfare & benefit systemsimfPensionsimfSocial security contributionsimfTax allowancesimfRevenue administrationimfTax administration core functionsimfPension spendingimfTaxesimfSocial assistance spendingimfExpenditureimfSocial securityimfIncome taximfRevenueimfTax administration and procedureimfExpenditures, PublicimfEurope, CentralEconomic integrationEurope, EasternEconomic integrationUnited StatesimfTax administration and procedureTax administration and procedurePersonal Finance -TaxationPublic FinanceTaxationPersonal Income and Other Nonbusiness Taxes and SubsidiesTaxation, Subsidies, and Revenue: GeneralSocial Security and Public PensionsNational Government Expenditures and Welfare ProgramsPublic finance & taxationWelfare & benefit systemsPensionsSocial security contributionsTax allowancesRevenue administrationTax administration core functionsPension spendingTaxesSocial assistance spendingExpenditureSocial securityIncome taxRevenueTax administration and procedureExpenditures, PublicInternational Monetary Fund.Fiscal Affairs Dept.DcWaIMFBOOK9910788697803321Integrating a Unified Revenue Administration for Tax and Social Contribution Collections3823305UNINA