IMF Publications by Subject
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Taxes:
2023
Title: How Far Has Globalization Gone? A Tale of Two Regions
Series: Working Paper No. 2023/255
Date: December 8, 2023
Subject: Agricultural sector Economic sectors Globalization International trade Manufacturing Tariffs Taxes Trade policy
Title: Lebanon: Technical Assistance Report-Tax and Customs Administration: An Urgent Need for Intervention
Series: Country Report No. 2023/383
Date: December 5, 2023
Subject: Auditing Customs administration core functions International organization Monetary policy Public financial management (PFM) Revenue administration Tax administration core functions Taxes Value-added tax
Title: How To Design Excise Taxes on Alcoholic Beverages
Series: How-To Note No 2023/004
Date: December 4, 2023
Subject: Alcohol tax Consumption Economic sectors Excises Financial crises Health National accounts Revenue administration Taxes
Title: Climate Change Mitigation and Policy Spillovers in the EU’s Immediate Neighborhood
Series: Working Paper No. 2023/246
Date: December 1, 2023
Subject: Carbon tax Climate change Climate policy Environment Greenhouse gas emissions Taxes
Title: Mitigating Climate Change at the Firm Level: Mind the Laggards
Series: Working Paper No. 2023/242
Date: November 24, 2023
Subject: Carbon tax Consumption Environment Financial institutions Greenhouse gas emissions National accounts Stocks Taxes
Title: Trade Diversion Effects from Global Tensions—Higher Than We Think
Series: Working Paper No. 2023/234
Date: November 10, 2023
Subject: Exports Imports International trade Revenue administration Tariffs Taxes Trade tensions Valuation, origin and classification
Title: Quantifying the Revenue Yields from Tax Administration Reforms
Series: Working Paper No. 2023/231
Date: November 10, 2023
Subject: International Survey on Revenue Administration (ISORA) Revenue administration Revenue performance assessment Social security contributions Tax administration core functions Tax Administration Diagnostic and Assessment Tool (TADAT) Taxes
Title: How to Implement Electronic Fiscal Reporting (Fiscalization)
Series: How-To Note No 2023/003
Date: November 6, 2023
Subject: Compliance risk management Data collection Economic and financial statistics Economic sectors Fiscal reporting Public financial management (PFM) Revenue administration Tax administration core functions Tax policy Tax return filing compliance Taxes
Title: Corporate Income Tax Gap Estimation by using Bottom-Up Techniques in Selected Countries: Revenue Administration Gap Analysis Program
Series: Technical Notes and Manuals No. 2023/006
Date: October 31, 2023
Subject: Auditing Corporate income tax Economic sectors Expenditure Public financial management (PFM) Revenue administration Revenue Administration Gap Analysis Program (RA-GAP) Revenue performance assessment Small and medium enterprises Tax gap Taxes
Title: Value Added Tax in the Extractive Industries
Series: Working Paper No. 2023/221
Date: October 27, 2023
Subject: Imports International trade Revenue administration Tax allowances Tax refunds Taxes Value-added tax VAT exemptions