LEADER 04889oam 22010454 450 001 9910788344703321 005 20230721045658.0 010 $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(IMF)WPIEE2008225 035 $a(EXLCZ)993170000000055124 100 $a20020129d2008 uf 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aCurrent and Proposed Non-Oil Tax System in Azerbaijan 210 1$aWashington, D.C. :$cInternational Monetary Fund,$d2008. 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 3 $aThis paper analyzes developments in non-oil tax policy, administration, and revenues in Azerbaijan, and suggests measures for further improvement. The main finding is that Azerbaijan's non-oil tax revenues increased significantly as a share of non-oil GDP in the last five years, but remain below potential. The non-oil tax revenue shortfall is mainly due to widespread exemptions, but there is scope for strengthening tax and customs administration. In the short term, expanding the tax base and better tax and customs administration will yield more revenues. In the medium term, more far-reaching reforms including reducing some direct tax rates, should be considered. The overall reform package could be made broadly revenue neutral by improving taxpayers' compliance and reducing exemptions. 410 0$aIMF Working Papers; Working Paper ;$vNo. 2008/225 606 $aTaxation$zAzerbaijan 606 $aRevenue$zAzerbaijan 606 $aTax administration and procedure$zAzerbaijan 606 $aPersonal Finance -Taxation$2imf 606 $aPublic Finance$2imf 606 $aTaxation$2imf 606 $aCorporate Taxation$2imf 606 $aPersonal Income and Other Nonbusiness Taxes and Subsidies$2imf 606 $aBusiness Taxes and Subsidies$2imf 606 $aTaxation, Subsidies, and Revenue: General$2imf 606 $aPublic finance & taxation$2imf 606 $aCorporate & business tax$2imf 606 $aIncome and capital gains taxes$2imf 606 $aValue-added tax$2imf 606 $aCorporate income tax$2imf 606 $aRevenue administration$2imf 606 $aPersonal income tax$2imf 606 $aIncome tax$2imf 606 $aSpendings tax$2imf 606 $aCorporations$2imf 606 $aRevenue$2imf 607 $aAzerbaijan, Republic of$2imf 615 0$aTaxation 615 0$aRevenue 615 0$aTax administration and procedure 615 7$aPersonal Finance -Taxation 615 7$aPublic Finance 615 7$aTaxation 615 7$aCorporate Taxation 615 7$aPersonal Income and Other Nonbusiness Taxes and Subsidies 615 7$aBusiness Taxes and Subsidies 615 7$aTaxation, Subsidies, and Revenue: General 615 7$aPublic finance & taxation 615 7$aCorporate & business tax 615 7$aIncome and capital gains taxes 615 7$aValue-added tax 615 7$aCorporate income tax 615 7$aRevenue administration 615 7$aPersonal income tax 615 7$aIncome tax 615 7$aSpendings tax 615 7$aCorporations 615 7$aRevenue 676 $a336.2 801 0$bDcWaIMF 906 $aBOOK 912 $a9910788344703321 996 $aCurrent and Proposed Non-Oil Tax System in Azerbaijan$93716498 997 $aUNINA