LEADER 01034nam0-22003371i-450- 001 990006835500403321 005 20001010 035 $a000683550 035 $aFED01000683550 035 $a(Aleph)000683550FED01 035 $a000683550 100 $a20001010d--------km-y0itay50------ba 101 0 $aita 105 $ay-------001yy 200 1 $a<>natura$elezioni al College de France$e1956-1960$fMaurice Merleau-Ponty$gtesto stabilito e annotato da Dominique Seglard$gedizione italiana a cura di Mauro Carbone. 210 $aMilano$cRaffaello Cortina$d1996. 215 $aXXIV, 408 p.$d23 cm 225 1 $aScienza e idee$v24 610 0 $aNatura - Concezione 676 $a194 700 1$aMerleau-Ponty,$bMaurice$f<1908-1961>$0127622 702 1$aCarbone$bMauro 702 1$aSéglard,$bDominique 801 0$aIT$bUNINA$gRICA$2UNIMARC 901 $aBK 912 $a990006835500403321 952 $aCOLLEZ. 1696 (24)$b29600$fFSPBC 959 $aFSPBC 996 $aNatura$9476178 997 $aUNINA DB $aGEN01 LEADER 05108oam 22011414 450 001 9910960620803321 005 20250426110950.0 010 $a9786612841767 010 $a9781462399178 010 $a1462399177 010 $a9781452742014 010 $a1452742014 010 $a9781451870831 010 $a1451870833 010 $a9781282841765 010 $a1282841769 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(IMF)WPIEA2008225 035 $aWPIEA2008225 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 205 $a1st ed. 210 1$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 $aDescription based upon print version of record. 311 08$a9781451915365 311 08$a1451915365 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 $aBusiness Taxes and Subsidies$2imf 606 $aCorporate & business tax$2imf 606 $aCorporate income tax$2imf 606 $aCorporate Taxation$2imf 606 $aCorporations$2imf 606 $aIncome and capital gains taxes$2imf 606 $aIncome tax$2imf 606 $aPersonal Finance -Taxation$2imf 606 $aPersonal Income and Other Nonbusiness Taxes and Subsidies$2imf 606 $aPersonal income tax$2imf 606 $aPublic finance & taxation$2imf 606 $aPublic Finance$2imf 606 $aRevenue administration$2imf 606 $aRevenue$2imf 606 $aSpendings tax$2imf 606 $aTaxation$2imf 606 $aTaxation, Subsidies, and Revenue: General$2imf 606 $aValue-added tax$2imf 607 $aAzerbaijan, Republic of$2imf 615 0$aTaxation 615 0$aRevenue 615 0$aTax administration and procedure 615 7$aBusiness Taxes and Subsidies 615 7$aCorporate & business tax 615 7$aCorporate income tax 615 7$aCorporate Taxation 615 7$aCorporations 615 7$aIncome and capital gains taxes 615 7$aIncome tax 615 7$aPersonal Finance -Taxation 615 7$aPersonal Income and Other Nonbusiness Taxes and Subsidies 615 7$aPersonal income tax 615 7$aPublic finance & taxation 615 7$aPublic Finance 615 7$aRevenue administration 615 7$aRevenue 615 7$aSpendings tax 615 7$aTaxation 615 7$aTaxation, Subsidies, and Revenue: General 615 7$aValue-added tax 676 $a336.2 801 0$bDcWaIMF 906 $aBOOK 912 $a9910960620803321 996 $aCurrent and Proposed Non-Oil Tax System in Azerbaijan$94372502 997 $aUNINA