LEADER 04875oam 22010814 450 001 9910788697803321 005 20230617013003.0 010 $a1-4623-4965-X 010 $a1-4527-6617-7 010 $a1-283-56810-1 010 $a1-4519-2034-2 010 $a9786613880550 035 $a(CKB)3360000000445566 035 $a(EBL)3012531 035 $a(OCoLC)535146926 035 $a(MiAaPQ)EBC3012531 035 $a(IMF)WPIEE2372004 035 $a(EXLCZ)993360000000445566 100 $a20020129d2004 uf 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aIntegrating a Unified Revenue Administration for Tax and Social Contribution Collections : $eExperiences of Central and Eastern European Countries 210 1$aWashington, D.C. :$cInternational Monetary Fund,$d2004. 215 $a1 online resource (51 p.) 225 1 $aIMF Working Papers 300 $a"December 2004." 311 $a1-4518-7574-6 320 $aIncludes bibliographical references (p. 50). 327 $a""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. CONCLUSIONa???INTEGRATION EXPERIENCE IN CENTRAL AND EASTERN EUROPE""; ""APPENDIX""; ""References"" 330 3 $aDuring the 1990s, a failure to collect social contributions in Central and Eastern European countries deprived pension schemes of resources needed to meet their obligations. Based on these countries' experience, this paper examines the trend to increase coordination of tax and contribution collections. It sets out the rationale for establishing a unified agency as the best long-term strategy, and discusses policy and administrative issues in implementing this approach. The appendix presents three case studies for Albania, Bulgaria, and Romania, which are establishing a unified revenue administration. Another case study is presented for Sweden, which successfully integrated tax and social contributions collections in the 1980s. 410 0$aIMF Working Papers; Working Paper ;$vNo. 2004/237 606 $aTax administration and procedure$zEurope, Central 606 $aTax administration and procedure$zEurope, Eastern 606 $aPersonal Finance -Taxation$2imf 606 $aPublic Finance$2imf 606 $aTaxation$2imf 606 $aPersonal Income and Other Nonbusiness Taxes and Subsidies$2imf 606 $aTaxation, Subsidies, and Revenue: General$2imf 606 $aSocial Security and Public Pensions$2imf 606 $aNational Government Expenditures and Welfare Programs$2imf 606 $aPublic finance & taxation$2imf 606 $aWelfare & benefit systems$2imf 606 $aPensions$2imf 606 $aSocial security contributions$2imf 606 $aTax allowances$2imf 606 $aRevenue administration$2imf 606 $aTax administration core functions$2imf 606 $aPension spending$2imf 606 $aTaxes$2imf 606 $aSocial assistance spending$2imf 606 $aExpenditure$2imf 606 $aSocial security$2imf 606 $aIncome tax$2imf 606 $aRevenue$2imf 606 $aTax administration and procedure$2imf 606 $aExpenditures, Public$2imf 607 $aEurope, Central$xEconomic integration 607 $aEurope, Eastern$xEconomic integration 607 $aUnited States$2imf 615 0$aTax administration and procedure 615 0$aTax administration and procedure 615 7$aPersonal Finance -Taxation 615 7$aPublic Finance 615 7$aTaxation 615 7$aPersonal Income and Other Nonbusiness Taxes and Subsidies 615 7$aTaxation, Subsidies, and Revenue: General 615 7$aSocial Security and Public Pensions 615 7$aNational Government Expenditures and Welfare Programs 615 7$aPublic finance & taxation 615 7$aWelfare & benefit systems 615 7$aPensions 615 7$aSocial security contributions 615 7$aTax allowances 615 7$aRevenue administration 615 7$aTax administration core functions 615 7$aPension spending 615 7$aTaxes 615 7$aSocial assistance spending 615 7$aExpenditure 615 7$aSocial security 615 7$aIncome tax 615 7$aRevenue 615 7$aTax administration and procedure 615 7$aExpenditures, Public 712 02$aInternational Monetary Fund.$bFiscal Affairs Dept. 801 0$bDcWaIMF 906 $aBOOK 912 $a9910788697803321 996 $aIntegrating a Unified Revenue Administration for Tax and Social Contribution Collections$93823305 997 $aUNINA