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Draining development? [[electronic resource] ] : controlling flows of illicit funds from developing countries / / edited by Peter Reuter
| Draining development? [[electronic resource] ] : controlling flows of illicit funds from developing countries / / edited by Peter Reuter |
| Pubbl/distr/stampa | Washington, D.C., : World Bank, 2012 |
| Descrizione fisica | 1 online resource (552 p.) |
| Disciplina | 364.1/33 |
| Altri autori (Persone) | ReuterPeter <1944-> |
| Soggetto topico |
Tax administration and procedure - Developing countries
Money laundering - Developing countries Tax evasion - Developing countries Transfer pricing - Taxation - Law and legislation - Developing countries |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-283-49176-1
9786613491763 0-8213-8932-7 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | pt. 1. The political economy of illicit flows -- pt. 2. Illegal markets -- pt. 3. To what extent do corporations facilitate illicit flows? -- pt. 4. Policy interventions -- pt. 5. Conclusions and the path forward. |
| Record Nr. | UNINA-9910461238703321 |
| Washington, D.C., : World Bank, 2012 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Draining development? : : controlling flows of illicit funds from developing countries / / edited by Peter Reuter
| Draining development? : : controlling flows of illicit funds from developing countries / / edited by Peter Reuter |
| Pubbl/distr/stampa | Washington, D.C. : , : World Bank, , [2011?] |
| Descrizione fisica | pages cm |
| Disciplina | 364.1/33 |
| Altri autori (Persone) | ReuterPeter <1944-> |
| Soggetto topico |
Tax administration and procedure - Developing countries
Money laundering - Developing countries Tax evasion - Developing countries Transfer pricing - Taxation - Law and legislation - Developing countries |
| ISBN |
1-283-49176-1
9786613491763 0-8213-8932-7 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | pt. 1. The political economy of illicit flows -- pt. 2. Illegal markets -- pt. 3. To what extent do corporations facilitate illicit flows? -- pt. 4. Policy interventions -- pt. 5. Conclusions and the path forward. |
| Record Nr. | UNINA-9910790030803321 |
| Washington, D.C. : , : World Bank, , [2011?] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Draining development? : : controlling flows of illicit funds from developing countries / / edited by Peter Reuter
| Draining development? : : controlling flows of illicit funds from developing countries / / edited by Peter Reuter |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Washington, D.C. : , : World Bank, , [2011?] |
| Descrizione fisica | pages cm |
| Disciplina | 364.1/33 |
| Altri autori (Persone) | ReuterPeter <1944-> |
| Soggetto topico |
Tax administration and procedure - Developing countries
Money laundering - Developing countries Tax evasion - Developing countries Transfer pricing - Taxation - Law and legislation - Developing countries |
| ISBN |
1-283-49176-1
9786613491763 0-8213-8932-7 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | pt. 1. The political economy of illicit flows -- pt. 2. Illegal markets -- pt. 3. To what extent do corporations facilitate illicit flows? -- pt. 4. Policy interventions -- pt. 5. Conclusions and the path forward. |
| Record Nr. | UNINA-9910816493003321 |
| Washington, D.C. : , : World Bank, , [2011?] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Reform by numbers [[electronic resource] ] : measurement applied to customs and tax administrations in developing countries / / edited by Thomas Cantens, Robert Ireland, Gael Raballand
| Reform by numbers [[electronic resource] ] : measurement applied to customs and tax administrations in developing countries / / edited by Thomas Cantens, Robert Ireland, Gael Raballand |
| Pubbl/distr/stampa | Washington, D.C., : World Bank, 2012 |
| Descrizione fisica | 1 online resource (174 p.) |
| Disciplina | 352.4/4091724 |
| Altri autori (Persone) |
CantensThomas
IrelandRobert RaballandGaël |
| Collana | Directions in development |
| Soggetto topico |
Customs administration - Developing countries
Taxation - Developing countries Tax administration and procedure - Developing countries |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-283-83539-8
0-8213-9714-1 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover; Contents; Foreword; Acknowledgments; About the Contributors; Abbreviations; Chapter 1 Introduction; The Importance of Performance Measurement in Customs and Tax Administrations; Ease of Performance Measurement in Customs and Tax Administrations; The "Gaming Effect"; The Importance of Experimenting and Evaluating; The Importance of Details; Presentation of This Book; Notes; References; Chapter 2 The Figures Culture in Cameroon Customs; Use of Numbers in Cameroon Customs: The Management by Objectives Method in the 1990's
The Perverse Effects or Misuse of a Method of Performance Evaluation From the Production of Indicators to Contracting: Procedures Constructed around Numbers; Some of the Results from the New Method; Tables; 2.1 Delayed Entry of Customs Assessments; 2.2 Percentage of Adjusted Declarations as a Proportion of All Declarations Rerouted from the Yellow to the Red Channel; 2.3 Customs Inspectors' Hours at Work; Conclusion; Figures; 2.1 Evolution of Time Scales by Operators, 2008-12; 2.2 Evolution of the Volume of Imports and the Amount of Duties Paid, 2007-12; Notes; References Chapter 3 The Revenue Imperative in Cameroon Cameroon's Experiment in Management by Objectives; Dealing in Numbers; Under the Sway of the Revenue Imperative; Performance-Based Management at the Taxpaying Interface; Notes; References; Chapter 4 Measuring Performance in the French Customs Administration; Performance: From National to Local; 4.1 French Customs Performance Plan; Map; 4.1 French Interregional Customs Directorates; From Measurement of Activity to Measurement of Performance: The Difficulty of Producing Indicators; 4.2 Sample Indicator; Performance-Managed Services 4.1 Efficiency of Monitoring Teams Conclusion; 4.2 Effectiveness and Efficiency of Customs Offices; Notes; Reference; Chapter 5 Inspecting Less to Inspect Better; Statistical Scoring Techniques for Measuring Risk: An Innovative Tool for Customs; 5.1 Information Flows on Customs Fraud Theoretically Available to Customs Administrations; Experience in West Africa: The Case of Senegal; 5.2 Decision Tree Envisaged by TAMÉ for the Categorization of Declarations; 5.1 Frequency of Detected Fraud among Registered Operators, 2011 5.2 Assignment to Strict Inspection Channels (Red, Orange, and Yellow) and Outcomes of Inspections, 2011 Data Mining: An Accelerator for Customs Modernization; Conclusion; Notes; References; Chapter 6 Mirror Trade Statistics: A Tool to Help Identify Customs Fraud; Data Accuracy and Methodological Issues; The Main Findings of the Cameroon Case Study; 6.1 Percentage of Import Value Reported in Kilograms in the Mirror Database; 6.2 Quantity, Value, and Value Density for Products from China; 6.3 Quantity, Value, and Value Density for M1-M3; 6.4 Quantity, Value, and Value Density for X2 from China 6.5 Value and Total Duties and Taxes for Spare Parts Y2 from China |
| Record Nr. | UNINA-9910462316203321 |
| Washington, D.C., : World Bank, 2012 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Reform by numbers : : measurement applied to customs and tax administrations in developing countries / / edited by Thomas Cantens, Robert Ireland, Gael Raballand
| Reform by numbers : : measurement applied to customs and tax administrations in developing countries / / edited by Thomas Cantens, Robert Ireland, Gael Raballand |
| Pubbl/distr/stampa | Washington, D.C. : , : World Bank, , 2012 |
| Descrizione fisica | pages cm |
| Disciplina | 352.4/4091724 |
| Altri autori (Persone) |
CantensThomas
IrelandRobert (Robert Sean) RaballandGaël |
| Collana | Directions in development |
| Soggetto topico |
Customs administration - Developing countries
Taxation - Developing countries Tax administration and procedure - Developing countries |
| ISBN |
1-283-83539-8
0-8213-9714-1 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover; Contents; Foreword; Acknowledgments; About the Contributors; Abbreviations; Chapter 1 Introduction; The Importance of Performance Measurement in Customs and Tax Administrations; Ease of Performance Measurement in Customs and Tax Administrations; The "Gaming Effect"; The Importance of Experimenting and Evaluating; The Importance of Details; Presentation of This Book; Notes; References; Chapter 2 The Figures Culture in Cameroon Customs; Use of Numbers in Cameroon Customs: The Management by Objectives Method in the 1990's
The Perverse Effects or Misuse of a Method of Performance Evaluation From the Production of Indicators to Contracting: Procedures Constructed around Numbers; Some of the Results from the New Method; Tables; 2.1 Delayed Entry of Customs Assessments; 2.2 Percentage of Adjusted Declarations as a Proportion of All Declarations Rerouted from the Yellow to the Red Channel; 2.3 Customs Inspectors' Hours at Work; Conclusion; Figures; 2.1 Evolution of Time Scales by Operators, 2008-12; 2.2 Evolution of the Volume of Imports and the Amount of Duties Paid, 2007-12; Notes; References Chapter 3 The Revenue Imperative in Cameroon Cameroon's Experiment in Management by Objectives; Dealing in Numbers; Under the Sway of the Revenue Imperative; Performance-Based Management at the Taxpaying Interface; Notes; References; Chapter 4 Measuring Performance in the French Customs Administration; Performance: From National to Local; 4.1 French Customs Performance Plan; Map; 4.1 French Interregional Customs Directorates; From Measurement of Activity to Measurement of Performance: The Difficulty of Producing Indicators; 4.2 Sample Indicator; Performance-Managed Services 4.1 Efficiency of Monitoring Teams Conclusion; 4.2 Effectiveness and Efficiency of Customs Offices; Notes; Reference; Chapter 5 Inspecting Less to Inspect Better; Statistical Scoring Techniques for Measuring Risk: An Innovative Tool for Customs; 5.1 Information Flows on Customs Fraud Theoretically Available to Customs Administrations; Experience in West Africa: The Case of Senegal; 5.2 Decision Tree Envisaged by TAMÉ for the Categorization of Declarations; 5.1 Frequency of Detected Fraud among Registered Operators, 2011 5.2 Assignment to Strict Inspection Channels (Red, Orange, and Yellow) and Outcomes of Inspections, 2011 Data Mining: An Accelerator for Customs Modernization; Conclusion; Notes; References; Chapter 6 Mirror Trade Statistics: A Tool to Help Identify Customs Fraud; Data Accuracy and Methodological Issues; The Main Findings of the Cameroon Case Study; 6.1 Percentage of Import Value Reported in Kilograms in the Mirror Database; 6.2 Quantity, Value, and Value Density for Products from China; 6.3 Quantity, Value, and Value Density for M1-M3; 6.4 Quantity, Value, and Value Density for X2 from China 6.5 Value and Total Duties and Taxes for Spare Parts Y2 from China |
| Record Nr. | UNINA-9910786501303321 |
| Washington, D.C. : , : World Bank, , 2012 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Reform by numbers : : measurement applied to customs and tax administrations in developing countries / / edited by Thomas Cantens, Robert Ireland, Gael Raballand
| Reform by numbers : : measurement applied to customs and tax administrations in developing countries / / edited by Thomas Cantens, Robert Ireland, Gael Raballand |
| Pubbl/distr/stampa | Washington, D.C. : , : World Bank, , 2012 |
| Descrizione fisica | pages cm |
| Disciplina | 352.4/4091724 |
| Altri autori (Persone) |
CantensThomas
IrelandRobert (Robert Sean) RaballandGaël |
| Collana | Directions in development |
| Soggetto topico |
Customs administration - Developing countries
Taxation - Developing countries Tax administration and procedure - Developing countries |
| ISBN |
1-283-83539-8
0-8213-9714-1 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover; Contents; Foreword; Acknowledgments; About the Contributors; Abbreviations; Chapter 1 Introduction; The Importance of Performance Measurement in Customs and Tax Administrations; Ease of Performance Measurement in Customs and Tax Administrations; The "Gaming Effect"; The Importance of Experimenting and Evaluating; The Importance of Details; Presentation of This Book; Notes; References; Chapter 2 The Figures Culture in Cameroon Customs; Use of Numbers in Cameroon Customs: The Management by Objectives Method in the 1990's
The Perverse Effects or Misuse of a Method of Performance Evaluation From the Production of Indicators to Contracting: Procedures Constructed around Numbers; Some of the Results from the New Method; Tables; 2.1 Delayed Entry of Customs Assessments; 2.2 Percentage of Adjusted Declarations as a Proportion of All Declarations Rerouted from the Yellow to the Red Channel; 2.3 Customs Inspectors' Hours at Work; Conclusion; Figures; 2.1 Evolution of Time Scales by Operators, 2008-12; 2.2 Evolution of the Volume of Imports and the Amount of Duties Paid, 2007-12; Notes; References Chapter 3 The Revenue Imperative in Cameroon Cameroon's Experiment in Management by Objectives; Dealing in Numbers; Under the Sway of the Revenue Imperative; Performance-Based Management at the Taxpaying Interface; Notes; References; Chapter 4 Measuring Performance in the French Customs Administration; Performance: From National to Local; 4.1 French Customs Performance Plan; Map; 4.1 French Interregional Customs Directorates; From Measurement of Activity to Measurement of Performance: The Difficulty of Producing Indicators; 4.2 Sample Indicator; Performance-Managed Services 4.1 Efficiency of Monitoring Teams Conclusion; 4.2 Effectiveness and Efficiency of Customs Offices; Notes; Reference; Chapter 5 Inspecting Less to Inspect Better; Statistical Scoring Techniques for Measuring Risk: An Innovative Tool for Customs; 5.1 Information Flows on Customs Fraud Theoretically Available to Customs Administrations; Experience in West Africa: The Case of Senegal; 5.2 Decision Tree Envisaged by TAMÉ for the Categorization of Declarations; 5.1 Frequency of Detected Fraud among Registered Operators, 2011 5.2 Assignment to Strict Inspection Channels (Red, Orange, and Yellow) and Outcomes of Inspections, 2011 Data Mining: An Accelerator for Customs Modernization; Conclusion; Notes; References; Chapter 6 Mirror Trade Statistics: A Tool to Help Identify Customs Fraud; Data Accuracy and Methodological Issues; The Main Findings of the Cameroon Case Study; 6.1 Percentage of Import Value Reported in Kilograms in the Mirror Database; 6.2 Quantity, Value, and Value Density for Products from China; 6.3 Quantity, Value, and Value Density for M1-M3; 6.4 Quantity, Value, and Value Density for X2 from China 6.5 Value and Total Duties and Taxes for Spare Parts Y2 from China |
| Record Nr. | UNINA-9910822903503321 |
| Washington, D.C. : , : World Bank, , 2012 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Tax avoidance and anti-avoidance measures in major developing economies [[electronic resource] /] / Phyllis Lai Lan Mo ; foreword by Tang Yunwei
| Tax avoidance and anti-avoidance measures in major developing economies [[electronic resource] /] / Phyllis Lai Lan Mo ; foreword by Tang Yunwei |
| Autore | Mo Phyllis Lai Lan <1959-> |
| Pubbl/distr/stampa | Westport, Conn. ; ; London, : Praeger, 2003 |
| Descrizione fisica | 1 online resource (222 p.) |
| Disciplina |
336.2/06/091724
336.206091724 |
| Soggetto topico |
Tax administration and procedure - Developing countries
Tax evasion - Developing countries Taxation - Developing countries |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-282-41753-3
9786612417535 0-313-05371-5 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Contents; Tables; Foreword; Preface; 1 The Nature and Emerging Significance of Tax Avoidance in Developing Economies; 2 Tax Systems in Major Developing Economies; 3 Tax Avoidance and Anti-Avoidance Measures; 4 An Empirical Study on Tax Noncompliance in China; 5 Summary and Implications; Appendix 1 Translated Extracts of Income Tax Law of the People's Republic of China Concerning Foreign Investment Enterprises and Foreign Enterprises; Appendix 2 Translated Extracts of Tax Administration and Collection Law of the People's Republic of China; Bibliography; Index |
| Record Nr. | UNINA-9910451998303321 |
Mo Phyllis Lai Lan <1959->
|
||
| Westport, Conn. ; ; London, : Praeger, 2003 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Tax avoidance and anti-avoidance measures in major developing economies / / Phyllis Lai Lan Mo ; foreword by Tang Yunwei
| Tax avoidance and anti-avoidance measures in major developing economies / / Phyllis Lai Lan Mo ; foreword by Tang Yunwei |
| Autore | Mo Phyllis Lai Lan <1959-> |
| Pubbl/distr/stampa | Westport, Conn. ; ; London : , : Praeger, , 2003 |
| Descrizione fisica | 1 online resource (xii, 297 pages) |
| Disciplina |
336.2/06/091724
336.206091724 |
| Soggetto topico |
Tax administration and procedure - Developing countries
Tax evasion - Developing countries Taxation - Developing countries |
| ISBN |
1-282-41753-3
9786612417535 0-313-05371-5 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Contents; Tables; Foreword; Preface; 1 The Nature and Emerging Significance of Tax Avoidance in Developing Economies; 2 Tax Systems in Major Developing Economies; 3 Tax Avoidance and Anti-Avoidance Measures; 4 An Empirical Study on Tax Noncompliance in China; 5 Summary and Implications; Appendix 1 Translated Extracts of Income Tax Law of the People's Republic of China Concerning Foreign Investment Enterprises and Foreign Enterprises; Appendix 2 Translated Extracts of Tax Administration and Collection Law of the People's Republic of China; Bibliography; Index |
| Record Nr. | UNINA-9910777409703321 |
|
Mo Phyllis Lai Lan <1959->
|
||
| Westport, Conn. ; ; London : , : Praeger, , 2003 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Tax avoidance and anti-avoidance measures in major developing economies / / Phyllis Lai Lan Mo ; foreword by Tang Yunwei
| Tax avoidance and anti-avoidance measures in major developing economies / / Phyllis Lai Lan Mo ; foreword by Tang Yunwei |
| Autore | Mo Phyllis Lai Lan <1959-> |
| Pubbl/distr/stampa | Westport, Conn. : , : Praeger, , 2003 |
| Descrizione fisica | 1 online resource (xii, 297 pages) |
| Disciplina | 336.2/06/091724 |
| Soggetto topico |
Tax administration and procedure - Developing countries
Tax evasion - Developing countries Taxation - Developing countries |
| ISBN |
979-82-16-02263-3
1-282-41753-3 9786612417535 0-313-05371-5 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Contents; Tables; Foreword; Preface; 1 The Nature and Emerging Significance of Tax Avoidance in Developing Economies; 2 Tax Systems in Major Developing Economies; 3 Tax Avoidance and Anti-Avoidance Measures; 4 An Empirical Study on Tax Noncompliance in China; 5 Summary and Implications; Appendix 1 Translated Extracts of Income Tax Law of the People's Republic of China Concerning Foreign Investment Enterprises and Foreign Enterprises; Appendix 2 Translated Extracts of Tax Administration and Collection Law of the People's Republic of China; Bibliography; Index |
| Record Nr. | UNINA-9910827665003321 |
|
Mo Phyllis Lai Lan <1959->
|
||
| Westport, Conn. : , : Praeger, , 2003 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
