LEADER 01175nam 2200265la 450 001 9910482828703321 005 20221107235427.0 035 $a(UK-CbPIL)2090304775 035 $a(CKB)5500000000094887 035 $a(EXLCZ)995500000000094887 100 $a20210618d1544 uy | 101 0 $adan 135 $aurcn||||a|bb| 200 10$aSiælens Lægedom, for de karske oc sywge, i disse farlige Tider, oc i Dodz Nod ..., Ved Urbanum Regium, Oc wdsæt aff Tydske paa ræt Danske Ved Matthiam Paruum Rosæfontanum [med Petrus Palladius Fort.]$b[electronic resource] 210 $aCopenhagen $cMads Vingaard$d1544 215 $aOnline resource (1 bd.) 300 $aReproduction of original in Det Kongelige Bibliotek / The Royal Library (Copenhagen). 700 $aRhegius$b Urbanus$f1489-1541.$0864258 701 $aRosæfontanus$b Matthias Parvus$0864259 801 0$bUk-CbPIL 801 1$bUk-CbPIL 906 $aBOOK 912 $a9910482828703321 996 $aSiælens Lægedom, for de karske oc sywge, i disse farlige Tider, oc i Dodz Nod ..., Ved Urbanum Regium, Oc wdsæt aff Tydske paa ræt Danske Ved Matthiam Paruum Rosæfontanum$91929169 997 $aUNINA LEADER 05643oam 22012614 450 001 9910965326603321 005 20250426110350.0 010 $a9786613820518 010 $a9781462379057 010 $a1462379052 010 $a9781452741055 010 $a1452741050 010 $a9781282392083 010 $a1282392085 010 $a9781451909531 010 $a1451909535 035 $a(CKB)3360000000443091 035 $a(EBL)3014491 035 $a(SSID)ssj0000943054 035 $a(PQKBManifestationID)11505585 035 $a(PQKBTitleCode)TC0000943054 035 $a(PQKBWorkID)10974565 035 $a(PQKB)11102668 035 $a(OCoLC)694141174 035 $a(IMF)WPIEE2006240 035 $a(MiAaPQ)EBC3014491 035 $a(IMF)WPIEA2006240 035 $aWPIEA2006240 035 $a(EXLCZ)993360000000443091 100 $a20020129d2006 uf 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aRevenue Authorities : $eIssues and Problems in Evaluating their Success /$fMaureen Kidd, William Joseph Crandall 205 $a1st ed. 210 1$aWashington, D.C. :$cInternational Monetary Fund,$d2006. 215 $a1 online resource (95 p.) 225 1 $aIMF Working Papers 300 $a"October 2006." 311 08$a9781451865004 311 08$a1451865007 320 $aIncludes bibliographical references. 327 $a""Contents""; ""Abbreviations and Acronyms""; ""I. INTRODUCTION""; ""II. KEY DEFINITIONS AND ISSUES""; ""III. REVIEW OF SELECTED LITERATURE""; ""IV. THE QUESTIONNAIRE RESPONSES AND OTHER DATA""; ""V. SUMMARY OF FINDINGS""; ""VI. ANALYSIS OF MAJOR ISSUES""; ""VII. CONCLUSIONS""; ""Bibliography for the Literature Review"" 330 3 $aRevenue authorities (RAs) have been adopted by some countries as an alternative delivery model for improved revenue administration. They are sometimes seen as a possible solution to problems such as low rates of tax compliance, ineffective tax administration staff, and corruption. The paper discusses RAs as a governance model, from the perspective of revenue administration and the almost universal desire to improve performance and compliance with the law. It compiles and analyses features of the model, examines reasons why revenue authorities were established, and explores the extent to which countries have evaluated the success of the model. It also assesses countries' own perceptions about how this model may have contributed to tax administration reform. Further, the paper discusses data collection difficulties in carrying out an assessment using econometric analysis, and the problem of attributing changes in performance to a particular governance model. The paper concludes that while there are subjective perceptions among countries with revenue authorities that their model has led to improved revenue administration and has spurred modernization, there is no objective analysis that countries with RAs have performed better in this regard than countries without RAs. 410 0$aIMF Working Papers; Working Paper ;$vNo. 2006/240 606 $aRevenue$xAccounting 606 $aTax administration and procedure 606 $aBusiness Taxes and Subsidies$2imf 606 $aCustoms administration core functions$2imf 606 $aCustoms administration$2imf 606 $aHuman Capital$2imf 606 $aHuman capital$2imf 606 $aHuman resources in revenue administration$2imf 606 $aIncome economics$2imf 606 $aInternational Trade Organizations$2imf 606 $aLabor Productivity$2imf 606 $aLabor$2imf 606 $aLabour$2imf 606 $aOccupational Choice$2imf 606 $aPersonal Income and Other Nonbusiness Taxes and Subsidies$2imf 606 $aPublic finance & taxation$2imf 606 $aPublic Finance$2imf 606 $aRevenue administration$2imf 606 $aRevenue$2imf 606 $aSales tax, tariffs & customs duties$2imf 606 $aSkills$2imf 606 $aTax administration and procedure$2imf 606 $aTax administration core functions$2imf 606 $aTaxation$2imf 606 $aTaxation, Subsidies, and Revenue: General$2imf 606 $aTrade Policy$2imf 607 $aCanada$2imf 615 0$aRevenue$xAccounting. 615 0$aTax administration and procedure. 615 7$aBusiness Taxes and Subsidies 615 7$aCustoms administration core functions 615 7$aCustoms administration 615 7$aHuman Capital 615 7$aHuman capital 615 7$aHuman resources in revenue administration 615 7$aIncome economics 615 7$aInternational Trade Organizations 615 7$aLabor Productivity 615 7$aLabor 615 7$aLabour 615 7$aOccupational Choice 615 7$aPersonal Income and Other Nonbusiness Taxes and Subsidies 615 7$aPublic finance & taxation 615 7$aPublic Finance 615 7$aRevenue administration 615 7$aRevenue 615 7$aSales tax, tariffs & customs duties 615 7$aSkills 615 7$aTax administration and procedure 615 7$aTax administration core functions 615 7$aTaxation 615 7$aTaxation, Subsidies, and Revenue: General 615 7$aTrade Policy 700 $aKidd$b Maureen$01816112 701 $aCrandall$b William Joseph$01816113 712 02$aInternational Monetary Fund.$bFiscal Affairs Dept. 801 0$bDcWaIMF 906 $aBOOK 912 $a9910965326603321 996 $aRevenue Authorities$94371777 997 $aUNINA