04943oam 22010694 450 991082589470332120200520144314.01-4623-9917-71-4527-4201-497866128417671-4518-7083-31-282-84176-9(CKB)3170000000055124(EBL)1608033(SSID)ssj0000944011(PQKBManifestationID)11612511(PQKBTitleCode)TC0000944011(PQKBWorkID)10982753(PQKB)10739800(OCoLC)762202572(MiAaPQ)EBC1608033(IMF)WPIEE2008225(IMF)WPIEA2008225(EXLCZ)99317000000005512420020129d2008 uf 0engur|n|---|||||txtccrCurrent and Proposed Non-Oil Tax System in Azerbaijan1st ed.Washington, D.C. :International Monetary Fund,2008.1 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 reforms including reducing some direct tax rates, should be considered. The overall reform package could be made broadly revenue neutral by improving taxpayers' compliance and reducing exemptions.IMF Working Papers; Working Paper ;No. 2008/225TaxationAzerbaijanRevenueAzerbaijanTax administration and procedureAzerbaijanBusiness Taxes and SubsidiesimfCorporate & business taximfCorporate income taximfCorporate TaxationimfCorporationsimfIncome and capital gains taxesimfIncome taximfPersonal Finance -TaxationimfPersonal Income and Other Nonbusiness Taxes and SubsidiesimfPersonal income taximfPublic finance & taxationimfPublic FinanceimfRevenue administrationimfRevenueimfSpendings taximfTaxationimfTaxation, Subsidies, and Revenue: GeneralimfValue-added taximfAzerbaijan, Republic ofimfTaxationRevenueTax administration and procedureBusiness Taxes and SubsidiesCorporate & business taxCorporate income taxCorporate TaxationCorporationsIncome and capital gains taxesIncome taxPersonal Finance -TaxationPersonal Income and Other Nonbusiness Taxes and SubsidiesPersonal income taxPublic finance & taxationPublic FinanceRevenue administrationRevenueSpendings taxTaxationTaxation, Subsidies, and Revenue: GeneralValue-added tax336.2DcWaIMFBOOK9910825894703321Current and Proposed Non-Oil Tax System in Azerbaijan4120380UNINA