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Manual sobre administración de regímenes fiscales para industrias extractivas / / Jack Calder
| Manual sobre administración de regímenes fiscales para industrias extractivas / / Jack Calder |
| Autore | Calder Jack |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2015 |
| Descrizione fisica | 1 online resource (129 pages) |
| Disciplina | 336.2 |
| Soggetto topico |
Taxation
Public Finance International Taxation Natural Resource Extraction Natural Resources Agricultural and Natural Resource Economics Environmental and Ecological Economics: General Taxation, Subsidies, and Revenue: General Business Taxes and Subsidies Auditing Public Administration Public Sector Accounting and Audits Environmental management Public finance & taxation Management accounting & bookkeeping Extractive industries Taxation & duties law Revenue administration Natural resources Revenue Tax administration and procedure |
| ISBN |
1-4983-1687-5
1-4983-1692-1 1-4755-5681-0 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | spa |
| Nota di contenuto |
Cover -- Índice -- Prólogo -- Reconocimientos -- Introducción y panorama general -- Abreviaturas y siglas -- CAPÍTULO 1 ¿QUÉ TIENE DE ESPECIAL LA ADMINISTRACIÓN DE LOS INGRESOS PÚBLICOS PROVENIENTES DE RECURSOS NATURALES -- ¿Qué tienen de especial los recursos naturales -- ¿Un negocio sencillo -- Carácter no renovable de los recursos naturales -- Tamaño o escala yrentabilidad -- Potencial de generación de rentas -- Incertidumbre y riesgo -- Necesidad de un grado sustancial de inversión de capital y de conocimientos tecnológicos -- Períodos prolongados de desarrollo y operación -- altos costos irrecuperables y de abandono -- Concentración geográfica -- Alto nivel de exportaciones e importaciones -- Mecanismos distintivos de participación en el riesgo comercial -- Transferencias de licencia para la explotación de recursos naturales -- Control y propiedad estatal -- Deficiente gestión de gobierno -- Consecuencias para la administración de los ingresos públicos provenientes de recursos naturales -- Marco lógico para evaluar y fortalecer la administración de los ingresos públicos provenientes de recursos naturales -- CAPÍTULO 2 MARCO JURÍDICO Y DE POLÍTICAS PÚBLICAS -- Accesibilidad de la ley fiscal de los recursos naturales -- Administración tributaria y política impositiva -- Implementación y diseño de los impuestos sobre los recursos naturales -- Elección de regalías versus impuestos sobre las utilidades y las rentas -- Innecesaria complejidad de la tributación de los recursos naturales -- Diseño deficiente de las disposiciones fiscales referidas a los recursos naturales -- Cláusulas de estabilidad -- Ingresos públicos no tributarios -- Participación del Estado en el capital -- Obligación de proveer servicios comunitarios einfraestructura -- CAPÍTULO 3 ORGANIZACIÓN Y COOPERACIÓN.
Organización de la administración de los ingresos públicos provenientes de recursos naturales entre diversos organismos -- Administración integrada a cargo de la administración tributaria -- Administración fragmentada -- Administración integrada a cargo de la agencia de recursos naturales o de la empresa nacional de recursos naturales -- Transferencia de responsabilidades a la administración tributaria -- Responsabilidades de la agencia de recursos naturales -- Responsabilidades de la empresa nacional de recursos naturales -- Responsabilidades de los gobiernos provinciales y locales -- Responsabilidades relativas a los impuestos menores de alto costo político -- Organización de la administración de los ingresos provenientes de recursos naturales dentro de la administración tributaria -- Cooperación e intercambio de información -- Obstáculos para una administración integrada y las mejores opciones alternativas -- CAPÍTULO 4 PROCEDIMIENTOS -- Códigos de procedimiento tributario -- Funciones de rutina -- Inscripción -- Declaraciones, determinaciones, pagos: Importancia de la autodeterminación del impuesto -- Simplificación de procesos de rutina -- Funciones no rutinarias -- Evaluación y gestión de riesgos -- Estrategia de segmentación y cumplimiento -- Vigilancia en el cumplimiento de obligaciones y cobranza efectiva -- Servicios a contribuyentes -- Auditoría física o de volumen y calidad -- Utilización de precios de referencia -- Auditoría -- Apelaciones y resolución de controversias -- CAPÍTULO 5 GESTIÓN DE GOBIERNO Y TRANSPARENCIA -- Claridad de funciones y responsabilidades -- Procesos presupuestarios abiertos -- Difusión pública de la información -- Iniciativa EITI -- Garantías de integridad -- CAPÍTULO 6 CAPACIDAD ADMINISTRATIVA -- Dotación de personal -- Salarios -- Contratación de personal -- Capacitación -- Gestión del desempeño. Tecnología de la información -- Financiamiento y autonomía -- Función del sector privado -- Ejecución exitosa de la reforma -- APÉNDICE 1 DISPOSICIONES ESPECIALES DE LOS IMPUESTOS QUE GRAVAN LOS RECURSOS NATURALES -- Valoración y precios de transferencia en relación con los recursos naturales -- Costos de financiamiento -- Coberturas -- Condiciones generales para la deducción fiscal de los costos -- Perímetro o cerco fiscal de los costos -- Exenciones tributarias temporales -- Inversión en bienes de capital -- Costos de infraestructura social -- Transferencias de concesiones -- Puesta en común y redeterminación -- Retenciones fiscales y tratados para evitar la doble imposición -- Exenciones de IVA y de las importaciones -- Incentivos al consumo y el procesamiento en el mercado interno -- APÉNDICE 2 MODELO DE MARCO ADMINISTRATIVO ARMONIZADO PARA LA TRIBUTACIÓN DE LOS RECURSOS NATURALES -- APÉNDICE 3 FUNCIÓN DE LOS MODELOS ECONÓMICOS -- APÉNDICE 4 EJEMPLO DE INFORME ANUAL SOBRE INGRESOS PÚBLICOS PROVENIENTES DE RECURSOS NATURALES -- Referencias -- Índice analítico -- A -- C -- D -- E -- F -- G -- I -- L -- M -- N -- O -- P -- R -- S -- T -- V. |
| Record Nr. | UNINA-9910809980703321 |
Calder Jack
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| Washington, D.C. : , : International Monetary Fund, , 2015 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Measuring the Informal Economy in Latin America and the Caribbean / / Guillermo Javier Vuletin
| Measuring the Informal Economy in Latin America and the Caribbean / / Guillermo Javier Vuletin |
| Autore | Vuletin Guillermo Javier |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2008 |
| Descrizione fisica | 1 online resource (31 p.) |
| Disciplina | 330 |
| Collana | IMF Working Papers |
| Soggetto topico |
Taxation - Econometric models - Taxation - Latin America
Taxation - Econometric models - Taxation - Caribbean Area Informal sector (Economics) - Latin America - Econometric models Macroeconomics Money and Monetary Policy Taxation Economics: General Agribusiness Informal Economy Underground Econom Labor Economics: General Taxation, Subsidies, and Revenue: General Agriculture: General Monetary Systems Standards Regimes Government and the Monetary System Payment Systems Economics of specific sectors Labour income economics Public finance & taxation Agricultural economics Monetary economics Informal economy Labor Tax incidence Agricultural sector Currencies Informal sector Economics Labor economics Tax administration and procedure Agricultural industries Money |
| ISBN |
1-4623-0131-2
9786612840579 1-4518-6963-0 1-282-84057-6 1-4519-8931-8 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Contents; I. Introduction; II. Methods for Measuring the Size of the Informal Economy; III. Data; A. Cause Variables; B. Indicator Variables; IV. Empirical Results; A. Preliminary Evidence; B. MIMIC Estimation Results; C. Estimation of the Size of the Informal Economy; D. Relative Contribution of Each Cause Variable to the Size of the Informal Economy; V. Concluding Remarks; References; Appendix; Data Construction and Sources; Figures; 1. MIMIC Estimation Results, Model 1; 2. MIMIC Estimation Results, Model 2; 3. MIMIC Estimation Results, Model 3; 4. Estimated Size of the Informal Economy
5. Caribbean: Contribution of Each Cause Variable to the Size of the Informal Economy Tables; 1. Size of the Informal Economy and VAT Tax Evasion; 2. Correlations Between Cause and Indicator Variables; 3. Estimated Size of Informal Economy: Standardized and Absolute Values; 4. Caribbean: Estimated Absolute Size of the Informal Economy Under Alternative Model Specifications; 5. Relative Contribution of Each Causal Variable to the Size of the Informal Economy |
| Record Nr. | UNINA-9910788239203321 |
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Vuletin Guillermo Javier
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| Washington, D.C. : , : International Monetary Fund, , 2008 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Measuring the Informal Economy in Latin America and the Caribbean / / Guillermo Javier Vuletin
| Measuring the Informal Economy in Latin America and the Caribbean / / Guillermo Javier Vuletin |
| Autore | Vuletin Guillermo Javier |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2008 |
| Descrizione fisica | 1 online resource (31 p.) |
| Disciplina | 330 |
| Collana | IMF Working Papers |
| Soggetto topico |
Taxation - Econometric models - Taxation - Latin America
Taxation - Econometric models - Taxation - Caribbean Area Informal sector (Economics) - Latin America - Econometric models Macroeconomics Money and Monetary Policy Taxation Economics: General Agribusiness Informal Economy Underground Econom Labor Economics: General Taxation, Subsidies, and Revenue: General Agriculture: General Monetary Systems Standards Regimes Government and the Monetary System Payment Systems Economics of specific sectors Labour income economics Public finance & taxation Agricultural economics Monetary economics Informal economy Labor Tax incidence Agricultural sector Currencies Informal sector Economics Labor economics Tax administration and procedure Agricultural industries Money |
| ISBN |
1-4623-0131-2
9786612840579 1-4518-6963-0 1-282-84057-6 1-4519-8931-8 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Contents; I. Introduction; II. Methods for Measuring the Size of the Informal Economy; III. Data; A. Cause Variables; B. Indicator Variables; IV. Empirical Results; A. Preliminary Evidence; B. MIMIC Estimation Results; C. Estimation of the Size of the Informal Economy; D. Relative Contribution of Each Cause Variable to the Size of the Informal Economy; V. Concluding Remarks; References; Appendix; Data Construction and Sources; Figures; 1. MIMIC Estimation Results, Model 1; 2. MIMIC Estimation Results, Model 2; 3. MIMIC Estimation Results, Model 3; 4. Estimated Size of the Informal Economy
5. Caribbean: Contribution of Each Cause Variable to the Size of the Informal Economy Tables; 1. Size of the Informal Economy and VAT Tax Evasion; 2. Correlations Between Cause and Indicator Variables; 3. Estimated Size of Informal Economy: Standardized and Absolute Values; 4. Caribbean: Estimated Absolute Size of the Informal Economy Under Alternative Model Specifications; 5. Relative Contribution of Each Causal Variable to the Size of the Informal Economy |
| Record Nr. | UNINA-9910818880703321 |
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Vuletin Guillermo Javier
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| Washington, D.C. : , : International Monetary Fund, , 2008 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Modeling the Impact of Taxes on Petroleum Exploration and Development / / James Smith
| Modeling the Impact of Taxes on Petroleum Exploration and Development / / James Smith |
| Autore | Smith James |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2012 |
| Descrizione fisica | 1 online resource (47 p.) |
| Collana |
IMF Working Papers
IMF working paper |
| Soggetto topico |
Petroleum industry and trade
Petroleum - Taxation Petroleum industry and trade - Mathematical models Investments: Energy Macroeconomics Taxation Corporate Taxation Efficiency Optimal Taxation Business Taxes and Subsidies Mining, Extraction, and Refining: Hydrocarbon Fuels Mining, Extraction, and Refining: Other Nonrenewable Resources Exhaustible Resources and Economic Development Nonrenewable Resources and Conservation: Government Policy Energy: Demand and Supply Prices Energy: General Taxation, Subsidies, and Revenue: General Investment & securities Public finance & taxation Corporate & business tax Oil prices Oil Corporate income tax Marginal effective tax rate Production sharing Commodities Taxes Tax policy Corporations Tax administration and procedure Oil and gas leases |
| ISBN |
1-4755-3420-5
1-283-94792-7 1-4755-2592-3 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover; Contents; I. Introduction; A. Resource Development; B. Resource Exploration; II. Related Research; III. The Modeling Approach; A. Primary Production; B. Enhanced Production; C. Optimal Field Development; D. Solution Method; E. Modeling Price Volatility and Financial Risk; F. Exploration; G. Integration of Exploration and Development; H. Fiscal Regimes Considered; Tables; 1. Guide to Fiscal Regimes and Background Parameters Used in the Analysis; 2. Background Parameters; IV. Overview of Results; Figures; 1. Impact of Enhanced Oil Recovery Effectiveness on Optimal Development
3. Impact of Enhanced Oil Recovery on Resource Development and Recovery2. Impact of Enhanced Oil Recovery on Resource Recovery and Value; 3. Resource Recovery, by Fiscal Regime and Phase; A. Intensity of Development; 4. Total Net Present Value, by Fiscal Regime; 5. Optimal Development Programs, Price Impact; 4. Impact of Oil Price on Resource Development and Recovery; 6. Fiscal Impacts on Timing of Enhanced Oil Recovery and Abandonment; B. Diligence; 7. Incentive to Delay Development: High Cost Fields; C. Fiscal Progressivity; 8. Royalties Create Timing Conflicts in High Cost Fields 9. Government Take, by Fiscal Regime10. Effective Marginal Tax Rates; D. Price Volatility and Financial Risk; 11. Risk Sharing (Coefficient of Variation in Net Present Value); 12. Profitability Index versus Risk; E. Impact of Fiscal Design on the Optionality of Enhanced Oil Recovery; 13. Net Present Value versus Risk; 14. The Option to Implement Enhanced Oil Recovery; 15. Value of Option to Cancel Enhanced Oil Recovery; F. Exploration Incentives and Performance; 16. Impact of Price Simulations on International Oil Company Net Present Value; 17. Maximum Exploratory Failures Before Abandonment 5. Marginal Chance of Exploratory Success18. Full Cycle International Oil Company Net Present Value; 19. Distorted Resource Exploration: Exploration and Development Stages; 20. Tax Impact on Total Resource Value (Full Cycle); 21. Government Take (Full Cycle); V. Conclusion; References |
| Record Nr. | UNINA-9910786295103321 |
|
Smith James
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||
| Washington, D.C. : , : International Monetary Fund, , 2012 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Modeling the Impact of Taxes on Petroleum Exploration and Development / / James Smith
| Modeling the Impact of Taxes on Petroleum Exploration and Development / / James Smith |
| Autore | Smith James |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2012 |
| Descrizione fisica | 1 online resource (47 p.) |
| Disciplina | 332.1;332.1/52 |
| Collana |
IMF Working Papers
IMF working paper |
| Soggetto topico |
Petroleum industry and trade
Petroleum - Taxation Petroleum industry and trade - Mathematical models Investments: Energy Macroeconomics Taxation Corporate Taxation Efficiency Optimal Taxation Business Taxes and Subsidies Mining, Extraction, and Refining: Hydrocarbon Fuels Mining, Extraction, and Refining: Other Nonrenewable Resources Exhaustible Resources and Economic Development Nonrenewable Resources and Conservation: Government Policy Energy: Demand and Supply Prices Energy: General Taxation, Subsidies, and Revenue: General Investment & securities Public finance & taxation Corporate & business tax Oil prices Oil Corporate income tax Marginal effective tax rate Production sharing Commodities Taxes Tax policy Corporations Tax administration and procedure Oil and gas leases |
| ISBN |
1-4755-3420-5
1-283-94792-7 1-4755-2592-3 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover; Contents; I. Introduction; A. Resource Development; B. Resource Exploration; II. Related Research; III. The Modeling Approach; A. Primary Production; B. Enhanced Production; C. Optimal Field Development; D. Solution Method; E. Modeling Price Volatility and Financial Risk; F. Exploration; G. Integration of Exploration and Development; H. Fiscal Regimes Considered; Tables; 1. Guide to Fiscal Regimes and Background Parameters Used in the Analysis; 2. Background Parameters; IV. Overview of Results; Figures; 1. Impact of Enhanced Oil Recovery Effectiveness on Optimal Development
3. Impact of Enhanced Oil Recovery on Resource Development and Recovery2. Impact of Enhanced Oil Recovery on Resource Recovery and Value; 3. Resource Recovery, by Fiscal Regime and Phase; A. Intensity of Development; 4. Total Net Present Value, by Fiscal Regime; 5. Optimal Development Programs, Price Impact; 4. Impact of Oil Price on Resource Development and Recovery; 6. Fiscal Impacts on Timing of Enhanced Oil Recovery and Abandonment; B. Diligence; 7. Incentive to Delay Development: High Cost Fields; C. Fiscal Progressivity; 8. Royalties Create Timing Conflicts in High Cost Fields 9. Government Take, by Fiscal Regime10. Effective Marginal Tax Rates; D. Price Volatility and Financial Risk; 11. Risk Sharing (Coefficient of Variation in Net Present Value); 12. Profitability Index versus Risk; E. Impact of Fiscal Design on the Optionality of Enhanced Oil Recovery; 13. Net Present Value versus Risk; 14. The Option to Implement Enhanced Oil Recovery; 15. Value of Option to Cancel Enhanced Oil Recovery; F. Exploration Incentives and Performance; 16. Impact of Price Simulations on International Oil Company Net Present Value; 17. Maximum Exploratory Failures Before Abandonment 5. Marginal Chance of Exploratory Success18. Full Cycle International Oil Company Net Present Value; 19. Distorted Resource Exploration: Exploration and Development Stages; 20. Tax Impact on Total Resource Value (Full Cycle); 21. Government Take (Full Cycle); V. Conclusion; References |
| Record Nr. | UNINA-9910822668503321 |
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Smith James
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| Washington, D.C. : , : International Monetary Fund, , 2012 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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The Modern VAT / / Liam Ebrill, Michael Keen, Victoria Perry
| The Modern VAT / / Liam Ebrill, Michael Keen, Victoria Perry |
| Autore | Ebrill Liam |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2001 |
| Descrizione fisica | 1 online resource (xv, 223 pages) : illustrations, map |
| Disciplina | 336.2/714 |
| Altri autori (Persone) |
KeenMichael
PerryVictoria |
| Collana | Books |
| Soggetto topico |
Value-added tax
Macroeconomics Money and Monetary Policy Public Finance Taxation International Taxation Business Taxes and Subsidies Taxation, Subsidies, and Revenue: General Personal Income and Other Nonbusiness Taxes and Subsidies Auditing Macroeconomics: Consumption Saving Wealth Public finance & taxation Management accounting & bookkeeping Monetary economics Agricultural economics Consumption taxes Tax administration core functions Income and capital gains taxes Taxes Revenue administration Public financial management (PFM) Spendings tax Income tax Tax administration and procedure Double taxation |
| ISBN |
1-4552-1860-X
1-4519-9157-6 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910780751703321 |
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Ebrill Liam
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| Washington, D.C. : , : International Monetary Fund, , 2001 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
The Modern VAT / / Liam Ebrill, Michael Keen, Victoria Perry
| The Modern VAT / / Liam Ebrill, Michael Keen, Victoria Perry |
| Autore | Ebrill Liam |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2001 |
| Descrizione fisica | 1 online resource (xv, 223 pages) : illustrations, map |
| Disciplina | 336.2/714 |
| Altri autori (Persone) |
KeenMichael
PerryVictoria |
| Collana | Books |
| Soggetto topico |
Value-added tax
Macroeconomics Money and Monetary Policy Public Finance Taxation International Taxation Business Taxes and Subsidies Taxation, Subsidies, and Revenue: General Personal Income and Other Nonbusiness Taxes and Subsidies Auditing Macroeconomics: Consumption Saving Wealth Public finance & taxation Management accounting & bookkeeping Monetary economics Agricultural economics Consumption taxes Tax administration core functions Income and capital gains taxes Taxes Revenue administration Public financial management (PFM) Spendings tax Income tax Tax administration and procedure Double taxation |
| ISBN |
1-4552-1860-X
1-4519-9157-6 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Intro -- Contents -- Preface -- 1 The Nature, Importance, and Spread of the VAT -- 2 Basic Design Issues -- 3 Is the VAT a Particularly Effective and Efficient Tax? -- 4 Understanding the Revenue Performance of VATs -- 5 Collection Costs and the Complexity of VAT -- 6 A Survey of Advice and Experience -- 7 Rate Differentiation -- 8 Exemptions -- 9 Treatment of Agriculture -- 10 Poverty, Fairness, and the VAT -- 11 The Threshold -- 12 Organization of the VAT Administration -- 13 Self-Assessment by Taxpayers -- 14 Audit -- 15 Refunds -- 16 Small Countries and the VAT -- 17 Interjurisdictional Issues -- 18 What Next for the VAT? -- Appendices -- Appendix I Data -- Appendix II Effective Rates of VAT -- Appendix III Sources of Gain in Replacing Tariffs by a Consumption Tax -- Bibliography -- The Authors -- Reviews of The Modern VAT. |
| Record Nr. | UNINA-9910823379003321 |
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Ebrill Liam
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| Washington, D.C. : , : International Monetary Fund, , 2001 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Modernizing China : : Investing in Soft Infrastructure / / Waikei Lam, Markus Rodlauer, Alfred Schipke
| Modernizing China : : Investing in Soft Infrastructure / / Waikei Lam, Markus Rodlauer, Alfred Schipke |
| Autore | Lam Waikei |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2017 |
| Descrizione fisica | 1 online resource (389 pages) : color illustrations |
| Altri autori (Persone) |
RodlauerMarkus
SchipkeAlfred |
| Soggetto topico |
Infrastructure (Economics) - China
Corporate governance Fiscal policy - China Monetary policy - China Banks and Banking Budgeting Exports and Imports Public Finance Taxation Macroeconomics Taxation, Subsidies, and Revenue: General Interest Rates: Determination, Term Structure, and Effects Banks Depository Institutions Micro Finance Institutions Mortgages Forecasts of Budgets, Deficits, and Debt Data Collection and Data Estimation Methodology Computer Programs: Other Fiscal Policy Public finance & taxation Budgeting & financial management Finance International economics Tax administration core functions Medium-term budget frameworks Banking Pension spending Budget planning and preparation Revenue administration Public financial management (PFM) Expenditure Personal income National accounts Budget Tax administration and procedure Pensions Interest rates Income tax |
| ISBN | 1-4755-5849-X |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910792645203321 |
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Lam Waikei
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| Washington, D.C. : , : International Monetary Fund, , 2017 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Modernizing China : : Investing in Soft Infrastructure / / Waikei Lam, Markus Rodlauer, Alfred Schipke
| Modernizing China : : Investing in Soft Infrastructure / / Waikei Lam, Markus Rodlauer, Alfred Schipke |
| Autore | Lam Waikei |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2017 |
| Descrizione fisica | 1 online resource (389 pages) : color illustrations |
| Altri autori (Persone) |
RodlauerMarkus
SchipkeAlfred |
| Soggetto topico |
Infrastructure (Economics) - China
Corporate governance Fiscal policy - China Monetary policy - China Banks and Banking Budgeting Exports and Imports Public Finance Taxation Macroeconomics Taxation, Subsidies, and Revenue: General Interest Rates: Determination, Term Structure, and Effects Banks Depository Institutions Micro Finance Institutions Mortgages Forecasts of Budgets, Deficits, and Debt Data Collection and Data Estimation Methodology Computer Programs: Other Fiscal Policy Public finance & taxation Budgeting & financial management Finance International economics Tax administration core functions Medium-term budget frameworks Banking Pension spending Budget planning and preparation Revenue administration Public financial management (PFM) Expenditure Personal income National accounts Budget Tax administration and procedure Pensions Interest rates Income tax |
| ISBN | 1-4755-5849-X |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Cover -- Contents -- Foreword -- Acknowledgments -- Contributors -- Abbreviations and Acronyms -- INTRODUCTION AND SUMMARY -- 1 China's Economic Success and Reforms: Investing in Soft Infrastructure -- FISCAL POLICY FRAMEWORKS -- 2 Modernizing the Tax Policy Regime -- 3 Strengthening Tax Administration -- 4 A Medium-Term Expenditure Framework for More Effective Fiscal Policy -- 5 Social Security Reform for Sustainability and Equity -- 6 Local Government Finances and Fiscal Risks -- MONETARY AND FINANCIAL POLICY FRAMEWORKS -- 7 Interest Rate Transmission in a New Monetary Policy Framework -- 8 Capital Account Opening and Capital Flow Management -- 9 Renminbi Internationalization -- 10 A Rapidly Changing Financial System -- STATE-OWNED ENTERPRISE FRAMEWORKS -- 11 State-Owned Enterprise Reform -- MACROECONOMIC STATISTICS FOR POLICYMAKING -- 12 Upgrading Macroeconomic Statistics -- Index -- A -- B -- C -- D -- E -- F -- G -- H -- I -- J -- K -- L -- M -- N -- O -- P -- Q -- R -- S -- T -- U -- V -- W -- X -- Y -- Z. |
| Record Nr. | UNINA-9910828583403321 |
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Lam Waikei
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| Washington, D.C. : , : International Monetary Fund, , 2017 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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The National Taxpayer Advocate : hearing before the Subcommittee on Oversight of the Committee on Ways and Means, U.S. House of Representatives, One Hundred Fifteenth Congress, first session, May 19, 2017
| The National Taxpayer Advocate : hearing before the Subcommittee on Oversight of the Committee on Ways and Means, U.S. House of Representatives, One Hundred Fifteenth Congress, first session, May 19, 2017 |
| Pubbl/distr/stampa | Washington : , : U.S. Government Publishing Office, , 2019 |
| Descrizione fisica | 1 online resource (iii, 146 pages) : illustrations |
| Soggetto topico |
Tax administration and procedure - United States
Customer services Management Personnel management Tax administration and procedure |
| Soggetto genere / forma | Legislative hearings. |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Altri titoli varianti | National Taxpayer Advocate |
| Record Nr. | UNINA-9910712098403321 |
| Washington : , : U.S. Government Publishing Office, , 2019 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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