IMF Policy Discussion Papers

Subject: Economic sectors, Income tax systems, Revenue administration, Small and medium enterprises, Social security contributions, Tax administration core functions, Taxes, Value-added tax

Keywords: Administration measure, Asia and Pacific, Australia and New Zealand, Eastern Europe, GDP ratio, Income tax systems, Large taxpayer units, North America, Northern Europe, PDP, Revenue productivity, Services sector, Small and medium enterprises, Small taxpayer, Small taxpayers, Social security contributions, Tax administration, Tax administration, Tax administration and the small taxpayer, Tax administration core functions, Tax administrator, Tax calculation, Tax evasion, Tax policy, Tax practice, Tax simplification, Tax statute, Tax structure, Taxpayer base, Taxpayer group, Taxpayer separation, Taxpayer size, Value-added tax