LEADER 03388nam 2200661 450 001 9910463635003321 005 20170815101903.0 010 $a1-4623-9917-7 010 $a1-4527-4201-4 010 $a9786612841767 010 $a1-4518-7083-3 010 $a1-282-84176-9 035 $a(CKB)3170000000055124 035 $a(EBL)1608033 035 $a(SSID)ssj0000944011 035 $a(PQKBManifestationID)11612511 035 $a(PQKBTitleCode)TC0000944011 035 $a(PQKBWorkID)10982753 035 $a(PQKB)10739800 035 $a(OCoLC)762202572 035 $a(MiAaPQ)EBC1608033 035 $a(EXLCZ)993170000000055124 100 $a20140226h20082008 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aCurrent and proposed non-oil tax system in Azerbaijan /$fMayra Zermen?o ; authorized for distribution by Marta Castello-Branco 210 1$a[Washington, District of Columbia] :$cInternational Monetary Fund,$d2008. 210 4$dİ2008 215 $a1 online resource (21 p.) 225 1 $aIMF Working Papers 225 0$aIMF working paper ;$vWP/08/225 300 $aDescription based upon print version of record. 311 $a1-4519-1536-5 320 $aIncludes bibliographical references. 327 $aContents; 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 Recommendations 327 $a2. 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; References 330 $aThis paper analyzes developments in non-oil tax policy, administration, and revenues in Azerbaijan, and suggests measures for further improvement. The main finding is that Azerbaijan's non-oil tax revenues increased significantly as a share of non-oil GDP in the last five years, but remain below potential. The non-oil tax revenue shortfall is mainly due to widespread exemptions, but there is scope for strengthening tax and customs administration. In the short term, expanding the tax base and better tax and customs administration will yield more revenues. In the medium term, more far-reaching r 410 0$aIMF Working Papers 606 $aTaxation$zAzerbaijan 606 $aRevenue$zAzerbaijan 606 $aTax administration and procedure$zAzerbaijan 608 $aElectronic books. 615 0$aTaxation 615 0$aRevenue 615 0$aTax administration and procedure 676 $a336.2 700 $aZermen?o$b Mayra$0894051 701 $aCastello-Branco$b Marta$0894052 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910463635003321 996 $aCurrent and proposed non-oil tax system in Azerbaijan$91997116 997 $aUNINA