IMF Working Papers

Subject: Expenditure, Pension spending, Revenue administration, Social assistance spending, Social security contributions, Tax administration core functions, Tax allowances, Taxes

Keywords: Assessment purpose, Central and Eastern Europe, Collection capacity, Collection function, Collection process, Contribution collection, Core tax administration process, Eastern Europe, Government administration cost, Information return, Information technology, Integration, Large taxpayer unit, Social assistance spending, Social contribution collection, Social security contributions, Tax administration, Tax administration core functions, Tax administration process, Tax agency, Tax allowances, Tax collection, Tax withholding, Tax/revenue administration, Western Europe, WP