04929oam 22011054 450 991080888050332120200520144314.01-4623-4965-X1-4527-6617-71-283-56810-11-4519-2034-29786613880550(CKB)3360000000445566(EBL)3012531(OCoLC)535146926(MiAaPQ)EBC3012531(IMF)WPIEE2372004(IMF)WPIEA2372004(EXLCZ)99336000000044556620020129d2004 uf 0engur|n|---|||||txtrdacontentcrdamediacrrdacarrierIntegrating a Unified Revenue Administration for Tax and Social Contribution Collections : Experiences of Central and Eastern European Countries1st ed.Washington, 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. CONCLUSION�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, EasternExpenditureimfExpenditures, PublicimfIncome taximfNational Government Expenditures and Welfare ProgramsimfPension spendingimfPensionsimfPersonal Finance -TaxationimfPersonal Income and Other Nonbusiness Taxes and SubsidiesimfPublic finance & taxationimfPublic FinanceimfRevenue administrationimfRevenueimfSocial assistance spendingimfSocial Security and Public PensionsimfSocial security contributionsimfSocial securityimfTax administration and procedureimfTax administration core functionsimfTax allowancesimfTaxationimfTaxation, Subsidies, and Revenue: GeneralimfTaxesimfWelfare & benefit systemsimfEurope, CentralEconomic integrationEurope, EasternEconomic integrationUnited StatesimfTax administration and procedureTax administration and procedureExpenditureExpenditures, PublicIncome taxNational Government Expenditures and Welfare ProgramsPension spendingPensionsPersonal Finance -TaxationPersonal Income and Other Nonbusiness Taxes and SubsidiesPublic finance & taxationPublic FinanceRevenue administrationRevenueSocial assistance spendingSocial Security and Public PensionsSocial security contributionsSocial securityTax administration and procedureTax administration core functionsTax allowancesTaxationTaxation, Subsidies, and Revenue: GeneralTaxesWelfare & benefit systemsInternational Monetary Fund.Fiscal Affairs Dept.DcWaIMFBOOK9910808880503321Integrating a Unified Revenue Administration for Tax and Social Contribution Collections4267627UNINA