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Administering Fiscal Regimes for Extractive Industries : : A Handbook / / Jack Calder
| Administering Fiscal Regimes for Extractive Industries : : A Handbook / / Jack Calder |
| Autore | Calder Jack |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2014 |
| Descrizione fisica | 1 online resource (121 p.) |
| Disciplina | 333.7 |
| Soggetto topico |
Natural resources - Taxation
Mineral industries - Taxation Revenue - Accounting Tax administration and procedure Public Finance Taxation International Taxation Natural Resource Extraction Natural Resources Accounting 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 Public finance accounting Natural resources Natural resource taxes Revenue administration Tax administration core functions Transfer pricing rules Environment Taxes Public financial management (PFM) Revenue |
| ISBN |
1-4843-8637-X
1-4843-8608-6 1-4843-8644-2 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover; Contents; Foreword; Introduction and Overview; Abbreviations and Acronyms; CHAPTER 1 WHAT'S SPECIAL ABOUT NATURAL RESOURCE REVENUE ADMINISTRATION?; What's Special about Natural Resources?; A Simple Business?; Nonrenewability; Varied Scale and Profitability; Rent-Generating Potential; Uncertainty and Risk; Need for Substantial Capital Investment and Technological Expertise; Long Development and Operating Periods; High Sunk Costs and Abandonment Costs; Geographic Concentration; High Level of Exports and Imports; Distinctive Commercial Risk-Sharing Arrangements
Transfers of Natural Resource License Interests State Control and Ownership; Poor Governance; Consequences for Natural Resource Revenue Administration; Logical Framework for Evaluating and Strengthening Natural Resource Revenue Administration; CHAPTER 2 POLICY AND LEGAL FRAMEWORK; Accessibility of Natural Resource Taxation Law; Tax Administration and Tax Policy; Implementation and Design of Natural Resource Taxes; Royalties Versus Profit and Rent Taxes; Unnecessary Complexity of Natural Resource Taxation; Badly Designed Natural Resource Fiscal Provisions; Stability Clauses; Nontax Revenues Government Equity Participation Community Service and Infrastructure Obligations; CHAPTER 3 ORGANIZATION AND COOPERATION; Organization of Natural Resource Revenue Administration between Agencies; Integrated Administration by Tax Department; Fragmented Administration; Integrated Administration by Natural Resource Department or National Resource Company; Transfer of Responsibilities to Tax Department; Natural Resource Department Responsibilities; National Resource Company Responsibilities; Provincial and Local Government Responsibilities; Nuisance Tax Responsibilities Organization of Natural Resource Revenue Administration within the Tax Department Cooperation and Exchange of Information; Obstacles to Integrated Administration and Second Best Options; CHAPTER 4 PROCEDURES; Tax Procedure Codes; Routine Functions; Registration; Returns, Assessments, Payments: Importance of Self-Assessment; Simplifying Routine Procedures; Nonroutine Functions; Risk Assessment and Management; Segmentation and Compliance Strategy; Enforcement; Taxpayer Services; Physical Audit; Benchmark Pricing; Audit; Appeals and Dispute Resolution; CHAPTER 5 GOVERNANCE AND TRANSPARENCY Clarity of Roles and Responsibilities Open Budget Processes; Public Availability of Information; EITI; Assurances of Integrity; CHAPTER 6 ADMINISTRATIVE CAPACITY; Sta Numbers; Salaries; Recruitment; Training; Performance Management; Information Technology; Funding and Autonomy; The Role of the Private Sector; Implementing Reform Successfully; APPENDIX 1 SPECIAL NATURAL RESOURCE TAX PROVISIONS; Natural Resource Valuation and Transfer Pricing; Financing Costs; Hedging; General Conditions for Tax Deductibility of Costs; Ring-Fencing of Costs; Tax Holidays; Capital Expenditure Social Infrastructure Costs |
| Record Nr. | UNINA-9910791145603321 |
Calder Jack
|
||
| Washington, D.C. : , : International Monetary Fund, , 2014 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Administering Fiscal Regimes for Extractive Industries : : A Handbook / / Jack Calder
| Administering Fiscal Regimes for Extractive Industries : : A Handbook / / Jack Calder |
| Autore | Calder Jack |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2014 |
| Descrizione fisica | 1 online resource (121 p.) |
| Disciplina | 333.7 |
| Soggetto topico |
Natural resources - Taxation
Mineral industries - Taxation Revenue - Accounting Tax administration and procedure Public Finance Taxation International Taxation Natural Resource Extraction Natural Resources Accounting 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 Public finance accounting Natural resources Natural resource taxes Revenue administration Tax administration core functions Transfer pricing rules Environment Taxes Public financial management (PFM) Revenue |
| ISBN |
1-4843-8637-X
1-4843-8608-6 1-4843-8644-2 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover; Contents; Foreword; Introduction and Overview; Abbreviations and Acronyms; CHAPTER 1 WHAT'S SPECIAL ABOUT NATURAL RESOURCE REVENUE ADMINISTRATION?; What's Special about Natural Resources?; A Simple Business?; Nonrenewability; Varied Scale and Profitability; Rent-Generating Potential; Uncertainty and Risk; Need for Substantial Capital Investment and Technological Expertise; Long Development and Operating Periods; High Sunk Costs and Abandonment Costs; Geographic Concentration; High Level of Exports and Imports; Distinctive Commercial Risk-Sharing Arrangements
Transfers of Natural Resource License Interests State Control and Ownership; Poor Governance; Consequences for Natural Resource Revenue Administration; Logical Framework for Evaluating and Strengthening Natural Resource Revenue Administration; CHAPTER 2 POLICY AND LEGAL FRAMEWORK; Accessibility of Natural Resource Taxation Law; Tax Administration and Tax Policy; Implementation and Design of Natural Resource Taxes; Royalties Versus Profit and Rent Taxes; Unnecessary Complexity of Natural Resource Taxation; Badly Designed Natural Resource Fiscal Provisions; Stability Clauses; Nontax Revenues Government Equity Participation Community Service and Infrastructure Obligations; CHAPTER 3 ORGANIZATION AND COOPERATION; Organization of Natural Resource Revenue Administration between Agencies; Integrated Administration by Tax Department; Fragmented Administration; Integrated Administration by Natural Resource Department or National Resource Company; Transfer of Responsibilities to Tax Department; Natural Resource Department Responsibilities; National Resource Company Responsibilities; Provincial and Local Government Responsibilities; Nuisance Tax Responsibilities Organization of Natural Resource Revenue Administration within the Tax Department Cooperation and Exchange of Information; Obstacles to Integrated Administration and Second Best Options; CHAPTER 4 PROCEDURES; Tax Procedure Codes; Routine Functions; Registration; Returns, Assessments, Payments: Importance of Self-Assessment; Simplifying Routine Procedures; Nonroutine Functions; Risk Assessment and Management; Segmentation and Compliance Strategy; Enforcement; Taxpayer Services; Physical Audit; Benchmark Pricing; Audit; Appeals and Dispute Resolution; CHAPTER 5 GOVERNANCE AND TRANSPARENCY Clarity of Roles and Responsibilities Open Budget Processes; Public Availability of Information; EITI; Assurances of Integrity; CHAPTER 6 ADMINISTRATIVE CAPACITY; Sta Numbers; Salaries; Recruitment; Training; Performance Management; Information Technology; Funding and Autonomy; The Role of the Private Sector; Implementing Reform Successfully; APPENDIX 1 SPECIAL NATURAL RESOURCE TAX PROVISIONS; Natural Resource Valuation and Transfer Pricing; Financing Costs; Hedging; General Conditions for Tax Deductibility of Costs; Ring-Fencing of Costs; Tax Holidays; Capital Expenditure Social Infrastructure Costs |
| Record Nr. | UNINA-9910807832303321 |
|
Calder Jack
|
||
| Washington, D.C. : , : International Monetary Fund, , 2014 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Administration des régimes fiscaux des industries extractives : Manuel / / Jack Calder
| Administration des régimes fiscaux des industries extractives : Manuel / / Jack Calder |
| Autore | Calder Jack |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2015 |
| Descrizione fisica | 1 online resource (108 pages) |
| Disciplina | 338.2 |
| Soggetto topico |
Mineral industries - Taxation
Natural resources - Taxation Revenue - Accounting Public Finance Taxation 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 Natural resources Natural resource taxes Revenue administration Tax administration core functions Transfer pricing rules Revenue Tax administration and procedure |
| ISBN |
1-5135-1299-4
1-5135-1605-1 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | fre |
| Record Nr. | UNINA-9910798601003321 |
|
Calder Jack
|
||
| Washington, D.C. : , : International Monetary Fund, , 2015 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Administration des régimes fiscaux des industries extractives : Manuel / / Jack Calder
| Administration des régimes fiscaux des industries extractives : Manuel / / Jack Calder |
| Autore | Calder Jack |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2015 |
| Descrizione fisica | 1 online resource (108 pages) |
| Disciplina | 338.2 |
| Soggetto topico |
Mineral industries - Taxation
Natural resources - Taxation Revenue - Accounting Public Finance Taxation 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 Natural resources Natural resource taxes Revenue administration Tax administration core functions Transfer pricing rules Revenue Tax administration and procedure |
| ISBN |
1-5135-3618-4
1-5135-1299-4 1-5135-1605-1 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | fre |
| Nota di contenuto |
Cover -- Table des matières -- Avant-propos -- Remerciements -- Introduction et aperçu général -- Sigles et acronymes -- CHAPITRE 1 QUELLES SONT LES PARTICULARITÉS DE L'ADMINISTRATION DES RECETTES TIRÉES DES RESSOURCES NATURELLES -- Quelles sont les particularités des recettes tirées des ressources naturelles -- Une activité comme une autre -- Non renouvelabilité -- Diversité des échelles et des niveaux de rentabilité -- Potentiel de rente -- Incertitude et risque -- Besoin d'investissements massifs et d'expertise technologique -- Longues périodes de mise en valeur et d'exploitation -- coûts irrécouvrables et d'abandon élevés -- Concentration géographique -- Niveau élevé des exportations et des importations -- Accords commerciaux particuliers de partage de risques -- Transferts des intérêts de permis d'exploitation de ressources naturelles -- Propriété et contrôle de l'État -- Mauvaise gouvernance -- Conséquences pour l'administration des recettes tirées des ressources naturelles -- Cadre logique pour évaluer et renforcer l'administration des recettes tirées des ressources naturelles -- CHAPITRE 2 CADRE POLITIQUE ET JURIDIQUE -- Accessibilité du droit fiscal sur les ressources naturelles -- Administration et politique fiscales -- Mise en œuvre et conception des impôts sur les ressources naturelles -- Redevances ou impôts sur les bénéfices et la rente -- Complexité superflue en matière de fiscalité des ressources naturelles -- Mauvaise conception des dispositions fiscales sur les ressources naturelles -- Clauses de stabilité -- Recettes non fiscales -- Participation publique au capital -- Services aux populations locales et obligations d'infrastructures -- CHAPITRE 3 ORGANISATION ET COOPÉRATION -- Organisation de l'administration des recettes des ressources naturelles entre organismes publics -- Administration intégrée au sein des services fiscaux.
Fragmentation de l'administration -- Administration intégrée par le ministère des Ressources Naturelles ou par l'entreprise publique d'exploitation -- Transfert des responsabilités aux services fiscaux -- Responsabilités du ministère des Ressources Naturelles -- Responsabilités des entreprises publiques d'exploitation -- Responsabilités des autorités provinciales et locales -- Responsabilité des impôts vexatoires -- Organisation de l'administration des recettes des ressources naturelles au sein des services fiscaux -- Coopération et échange d'informations -- Obstacles à une administration intégrée et solutions de repli -- CHAPITRE 4 PROCÉDURES -- Codes de procédure fiscale -- Fonctions courantes -- Enregistrement -- Déclarations, évaluations, paiement et importance du système déclaratif -- Simplifier les procédures courantes -- Fonctions spécialisées -- Évaluation et gestion du risque -- Segmentation et stratégie de respect des obligations fiscales -- Application -- Services aux contribuables -- Contrôles physiques -- Cours de référence -- Contrôle -- Recours et règlement des différends -- CHAPITRE 5 GOUVERNANCE ET TRANSPARENCE -- Définition claire des attributions et des responsabilités -- Processus budgétaires ouverts -- Accès du public à l'information -- Initiative pour la transparence dans les industries extractives -- Garantie d'intégrité -- CHAPITRE 6 CAPACITÉS ADMINISTRATIVES -- Nombre d'agents -- Salaires -- Recrutement -- Formation -- Gestion de la performance -- Informatique -- Financement et autonomie -- Rôle du secteur privé -- Réussir la réforme -- ANNEXE 1 DISPOSITIONS FISCALES SPÉCIFIQUES AUX RESSOURCES NATURELLES -- Évaluation des ressources naturelles et fixation de prix de transfert -- Coûts de financement -- Opérations de couverture -- Conditions générales de déductibilité des coûts -- Cantonnement des coûts -- Trêves fiscales. Dépenses en capital -- Coûts d'infrastructures sociales -- Transferts de permis -- Groupements et redéterminations -- Retenue d'impôt et convention sur la double imposition -- TVA et exemptions de droits à l'importation -- Incitations à la transformation et la consommation locales -- ANNEXE 2 EXEMPLE DE CADRE ADMINISTRATIF HARMONISÉ POUR LA FISCALITÉ DES RESSOURCES NATURELLES -- ANNEXE 3 LE RÔLE DE LA MODÉLISATION ÉCONOMIQUE -- ANNEXE 4 EXEMPLE DE RAPPORT ANNUEL SUR LES RECETTES TIRÉES DES RESSOURCES NATURELLES -- Bibliographie -- Index -- A -- B -- C -- D -- E -- F -- G -- I -- L -- M -- O -- P -- Q -- R -- S -- T -- V. |
| Record Nr. | UNINA-9910811175503321 |
|
Calder Jack
|
||
| Washington, D.C. : , : International Monetary Fund, , 2015 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Greece : : 2017 Article IV Consultation-Press Release; Staff Report; and Statement by the Executive Director for Greece
| Greece : : 2017 Article IV Consultation-Press Release; Staff Report; and Statement by the Executive Director for Greece |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2017 |
| Descrizione fisica | 1 online resource (93 pages) : color illustrations, tables, graphs |
| Disciplina | 330.938 |
| Collana | IMF Staff Country Reports |
| Soggetto topico |
Banks and Banking
Macroeconomics Public Finance Taxation Industries: Financial Services Labor Banks Depository Institutions Micro Finance Institutions Mortgages Fiscal Policy Taxation, Subsidies, and Revenue: General Debt Debt Management Sovereign Debt Social Security and Public Pensions Personal Income and Other Nonbusiness Taxes and Subsidies Public finance & taxation Banking Finance Pensions Labour income economics Fiscal policy Nonperforming loans Tax administration core functions Pension spending Financial institutions Expenditure Wages Income and capital gains taxes Taxes Banks and banking Loans Tax administration and procedure Income tax |
| ISBN |
1-4755-7579-3
1-4755-7582-3 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910165034703321 |
| Washington, D.C. : , : International Monetary Fund, , 2017 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Greece : : Selected Issues
| Greece : : Selected Issues |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2017 |
| Descrizione fisica | 1 online resource (48 pages) : illustrations |
| Disciplina | 382.1709495 |
| Collana | IMF Staff Country Reports |
| Soggetto topico |
Balance of payments - Greece
Fiscal policy - Greece Taxation - Greece Finance: General Labor Public Finance Taxation Demography Social Security and Public Pensions Nonwage Labor Costs and Benefits Private Pensions Tax Evasion and Avoidance Bankruptcy Liquidation Taxation, Subsidies, and Revenue: General Pensions Public finance & taxation Finance Labour income economics Population & demography Pension spending Tax arrears management Solvency Tax administration core functions Expenditure Revenue administration Financial sector policy and analysis Tax administration and procedure Debt Retirement Population aging |
| ISBN |
1-4755-7576-9
1-4755-7578-5 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910165034903321 |
| Washington, D.C. : , : International Monetary Fund, , 2017 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Greece : : Third Review Under the Extended Arrangement Under the Extended Fund Facility—Staff Report; Staff Statement; Press Release; and Statement by the Executive Director for Greece
| Greece : : Third Review Under the Extended Arrangement Under the Extended Fund Facility—Staff Report; Staff Statement; Press Release; and Statement by the Executive Director for Greece |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2013 |
| Descrizione fisica | 1 online resource (202 p.) |
| Disciplina | 332.152 |
| Collana | IMF Staff Country Reports |
| Soggetto topico |
Industries - Greece
Banks and Banking Macroeconomics Public Finance Taxation Industries: Financial Services Budgeting Banks Depository Institutions Micro Finance Institutions Mortgages Taxation, Subsidies, and Revenue: General Institutions and the Macroeconomy National Budget Budget Systems Current Account Adjustment Short-term Capital Movements National Government Expenditures and Related Policies: General Public finance & taxation Banking Finance Budgeting & financial management Tax administration core functions Revenue administration Structural reforms Loans Financial institutions Budget planning and preparation Public financial management (PFM) Expenditure Banks and banking Revenue Tax administration and procedure Budget Expenditures, Public |
| ISBN |
1-4843-7570-X
1-4843-1787-4 1-4843-8488-1 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
""Cover""; ""CONTENTS""; ""BACKGROUND""; ""RECENT DEVELOPMENTS""; ""DISCUSSIONS""; ""A. Outlook""; ""B. Economic Policies""; ""PROGRAM MODALITIES""; ""STAFF APPRAISAL""; ""TABLES""; ""1. Selected Economic Indicators, 2009-13""; ""2. Modified General Government Cash Balance, 2012-16""; ""3. General Government Operations, 2010-17""; ""4. General Government Statement of Operations (GFSM 2001, flows), 2010-16""; ""5. Financial Balance Sheet (GFSM 2001, stocks), 2008-12""; ""6. Summary of Balance of Payments, 2010-18""; ""7. Monetary Survey, 2010-14""
""8. Monetary Financial Institutions (excl. BoG) Uses and Sources of Funds, 2010-16""""9. Core Set of Financial Soundness Indicators for Deposit Taking Institutions, 2009-12""; ""10. Revenue Collection Process Issues and Actions""; ""11. Spending Process Issues and Actions""; ""12. Implementation of Structural Reforms""; ""13. Medium-Term Macro Framework, 2012-18""; ""14. Autonomy of the Tax Administration: Revenue Agency vs. General Secretariat of Public Revenue""; ""15. Selected Structural Reforms Ahead, 2013-14""; ""16. Privatization Process"" ""17. Schedule of Proposed Purchases under the Extended Arrangement, 2012-16""""18. General Government Financing Requirements and Sources, 2012-16""; ""19. External Financing Requirements and Sources, 2010-18""; ""20. Indicators of Fund Credit, 2012-26""; ""FIGURES""; ""1. Selected Economic Indicators, 2005-13""; ""2. Inflation Developments, 2005-13""; ""3. Competitiveness Indicators, 2005-13""; ""4. Balance of Payments Developments, 2010-13""; ""5. Financial Indicators, 2007-13""; ""6. Money and Banking Developments, 2007-13"" ""7. Revenue and Expenditure Trends, 2000-18""""BOXES""; ""1. Spillovers from Cyprus""; ""2. Framework to Deal with Household Debt""; ""3. Exceptional Access Criteria""; ""APPENDICES""; ""I. Debt Sustainability Analysis""; ""II. Fund Relations""; ""III. Letter of Intent""; ""IV. Memorandum of Economic and Financial Policies""; ""V. Technical Memorandum of Understanding""; ""VI. Letter of Intent to the European Commission and the European Central Bank""; ""VII. Memorandum of Understanding on Specific Economic Policy Conditionality""; ""1 Achieving sound public finances"" ""2 Structural reforms with budgetary relevance""""2.1 Privatizing to boost efficiency in the economy and reduce public debt""; ""2.2 Tax policy reform""; ""2.3 Revenue administration reforms""; ""2.4 Public Financial Management Reforms""; ""2.5 Safeguards for the delivery of fiscal commitments""; ""2.6 Other institutional requirements""; ""2.7 Making the public administration more efficient and effective""; ""2.8 Avoiding waste and increasing quality through sound public procurement""; ""2.9 Completing the pension reform to secure sustainability""; ""2.10 Modernising the health care system"" ""2.11 Upgrading the education system"" |
| Record Nr. | UNINA-9910779760203321 |
| Washington, D.C. : , : International Monetary Fund, , 2013 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Greece : : Third Review Under the Extended Arrangement Under the Extended Fund Facility—Staff Report; Staff Statement; Press Release; and Statement by the Executive Director for Greece
| Greece : : Third Review Under the Extended Arrangement Under the Extended Fund Facility—Staff Report; Staff Statement; Press Release; and Statement by the Executive Director for Greece |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2013 |
| Descrizione fisica | 1 online resource (202 p.) |
| Disciplina | 332.152 |
| Collana | IMF Staff Country Reports |
| Soggetto topico |
Industries - Greece
Banks and Banking Macroeconomics Public Finance Taxation Industries: Financial Services Budgeting Banks Depository Institutions Micro Finance Institutions Mortgages Taxation, Subsidies, and Revenue: General Institutions and the Macroeconomy National Budget Budget Systems Current Account Adjustment Short-term Capital Movements National Government Expenditures and Related Policies: General Public finance & taxation Banking Finance Budgeting & financial management Tax administration core functions Revenue administration Structural reforms Loans Financial institutions Budget planning and preparation Public financial management (PFM) Expenditure Banks and banking Revenue Tax administration and procedure Budget Expenditures, Public |
| ISBN |
1-4843-7570-X
1-4843-1787-4 1-4843-8488-1 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
""Cover""; ""CONTENTS""; ""BACKGROUND""; ""RECENT DEVELOPMENTS""; ""DISCUSSIONS""; ""A. Outlook""; ""B. Economic Policies""; ""PROGRAM MODALITIES""; ""STAFF APPRAISAL""; ""TABLES""; ""1. Selected Economic Indicators, 2009-13""; ""2. Modified General Government Cash Balance, 2012-16""; ""3. General Government Operations, 2010-17""; ""4. General Government Statement of Operations (GFSM 2001, flows), 2010-16""; ""5. Financial Balance Sheet (GFSM 2001, stocks), 2008-12""; ""6. Summary of Balance of Payments, 2010-18""; ""7. Monetary Survey, 2010-14""
""8. Monetary Financial Institutions (excl. BoG) Uses and Sources of Funds, 2010-16""""9. Core Set of Financial Soundness Indicators for Deposit Taking Institutions, 2009-12""; ""10. Revenue Collection Process Issues and Actions""; ""11. Spending Process Issues and Actions""; ""12. Implementation of Structural Reforms""; ""13. Medium-Term Macro Framework, 2012-18""; ""14. Autonomy of the Tax Administration: Revenue Agency vs. General Secretariat of Public Revenue""; ""15. Selected Structural Reforms Ahead, 2013-14""; ""16. Privatization Process"" ""17. Schedule of Proposed Purchases under the Extended Arrangement, 2012-16""""18. General Government Financing Requirements and Sources, 2012-16""; ""19. External Financing Requirements and Sources, 2010-18""; ""20. Indicators of Fund Credit, 2012-26""; ""FIGURES""; ""1. Selected Economic Indicators, 2005-13""; ""2. Inflation Developments, 2005-13""; ""3. Competitiveness Indicators, 2005-13""; ""4. Balance of Payments Developments, 2010-13""; ""5. Financial Indicators, 2007-13""; ""6. Money and Banking Developments, 2007-13"" ""7. Revenue and Expenditure Trends, 2000-18""""BOXES""; ""1. Spillovers from Cyprus""; ""2. Framework to Deal with Household Debt""; ""3. Exceptional Access Criteria""; ""APPENDICES""; ""I. Debt Sustainability Analysis""; ""II. Fund Relations""; ""III. Letter of Intent""; ""IV. Memorandum of Economic and Financial Policies""; ""V. Technical Memorandum of Understanding""; ""VI. Letter of Intent to the European Commission and the European Central Bank""; ""VII. Memorandum of Understanding on Specific Economic Policy Conditionality""; ""1 Achieving sound public finances"" ""2 Structural reforms with budgetary relevance""""2.1 Privatizing to boost efficiency in the economy and reduce public debt""; ""2.2 Tax policy reform""; ""2.3 Revenue administration reforms""; ""2.4 Public Financial Management Reforms""; ""2.5 Safeguards for the delivery of fiscal commitments""; ""2.6 Other institutional requirements""; ""2.7 Making the public administration more efficient and effective""; ""2.8 Avoiding waste and increasing quality through sound public procurement""; ""2.9 Completing the pension reform to secure sustainability""; ""2.10 Modernising the health care system"" ""2.11 Upgrading the education system"" |
| Record Nr. | UNINA-9910827341803321 |
| Washington, D.C. : , : International Monetary Fund, , 2013 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Guinea-Bissau : : First and Second Reviews Under the Extended Credit Facility Arrangement, Request for Rephasing of Disbursements, Modification of Performance Criteria and Financing Assurances Review-Press Release; Staff Report; and Statement by the Executive Director for Guinea-Bissau
| Guinea-Bissau : : First and Second Reviews Under the Extended Credit Facility Arrangement, Request for Rephasing of Disbursements, Modification of Performance Criteria and Financing Assurances Review-Press Release; Staff Report; and Statement by the Executive Director for Guinea-Bissau |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2016 |
| Descrizione fisica | 1 online resource (89 pages) : illustrations |
| Collana | IMF Staff Country Reports |
| Soggetto topico |
Exports and Imports
Macroeconomics Public Finance Statistics Taxation Taxation, Subsidies, and Revenue: General National Government Expenditures and Related Policies: General International Lending and Debt Problems Data Collection and Data Estimation Methodology Computer Programs: Other General Aggregative Models: General Public finance & taxation International economics Econometrics & economic statistics Economic & financial crises & disasters Tax administration core functions Public financial management (PFM) Revenue administration Expenditure Arrears External debt Debts, External Tax administration and procedure Finance, Public Revenue Expenditures, Public |
| ISBN | 1-4755-6169-5 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910160292003321 |
| Washington, D.C. : , : International Monetary Fund, , 2016 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Informality and Bank Credit : : Evidence from Firm-Level Data / / Junko Koeda, Era Dabla-Norris
| Informality and Bank Credit : : Evidence from Firm-Level Data / / Junko Koeda, Era Dabla-Norris |
| Autore | Koeda Junko |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2008 |
| Descrizione fisica | 1 online resource (39 p.) |
| Disciplina | 332.1753 |
| Altri autori (Persone) | Dabla-NorrisEra |
| Collana |
IMF Working Papers
IMF working paper |
| Soggetto topico |
Bank loans - Econometric models
Informal sector (Economics) - Econometric models Business enterprises - Finance - Econometric models Banks and Banking Money and Monetary Policy Public Finance Taxation Monetary Policy, Central Banking, and the Supply of Money and Credit: General Taxation, Subsidies, and Revenue: General Banks Depository Institutions Micro Finance Institutions Mortgages Monetary economics Public finance & taxation Banking Bank credit Credit Legal support in revenue administration Tax administration core functions Revenue Tax administration and procedure Banks and banking |
| ISBN |
1-4623-6892-1
1-4527-1680-3 1-282-84049-5 1-4518-6955-X 9786612840494 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Contents; I. Introduction; II. Analytical Framework; III. Empirical Strategy and Results; A. Empirical Model; B. Data and Summary Statistics; C. Empirical Results; D. Robustness Tests; IV. Conclusions; Tables; 1. Summary Statistics; 2. Correlation Matrix; 3. Baseline Regression; 4. Access to Credit and Informality: Impact of Business Environment; 5. Informality, Access to Credit, and Business Environment: Interaction Effects; 6. Access to Credit and Informality: Impact of Institutional Development; 7. Informality, Access to Credit, and Business Environment: Interaction Effects
8. Extended Regressions: Firm Transparency and Performance9. Interaction Regressions: Informality, Firm Transparency, and Firm Performance; 10. Instrumental Variables Regression; Appendices; I. Solving the Model; II. Countries in the Sample; III. Variables and Sources; References |
| Record Nr. | UNINA-9910788240103321 |
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Koeda Junko
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| Washington, D.C. : , : International Monetary Fund, , 2008 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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