IMF Publications by Subject
Browse by Author
Corporate income tax:
2025
Title: Republic of Armenia: Technical Assistance Report-Personal Income Tax and Social Security Contribution Gaps
Series: Technical Assistance Report No. 2025/009
Date: January 31, 2025
Subject: Auditing Corporate income tax Personal income tax Public financial management (PFM) Revenue performance assessment Tax audits Tax gap Taxes
Title: Is Tax Policy Costly Industrial Policy in Mozambique?
Series: Working Paper No. 2025/010
Date: January 17, 2025
Subject: Corporate income tax Public financial management (PFM) Special economic zones Tax expenditures Tax incentives Taxes
2024
Title: Islamic Republic of Mauritania: Selected Issues
Series: Country Report No. 2024/369
Date: December 20, 2024
Subject: Consumption taxes Corporate income tax Revenue administration Tax administration core functions Taxes Value-added tax
Title: Libya: Technical Assistance Report-Redesign of Income Tax Forms
Series: Technical Assistance Report No. 2024/100
Date: November 15, 2024
Subject: Corporate income tax Income Income tax systems National accounts Revenue administration Tax administration core functions Taxes Taxpayer registration
Title: Citizens' Perceptions of Tax Authorities and Tax Efficiency in Africa
Series: Working Paper No. 2024/234
Date: November 8, 2024
Subject: Corporate income tax Corruption Crime Revenue administration Revenue performance assessment Tax efficiency Taxes Value-added tax
Title: Republic of Armenia: Technical Assistance Report-Corporate Income Tax Gap Prediction 2023 Based on Corporate Income Tax Returns
Series: Technical Assistance Report No. 2024/088
Date: November 1, 2024
Subject: Auditing Business enterprises Corporate income tax Economic sectors Income National accounts Public financial management (PFM) Revenue administration Revenue performance assessment Tax audit performance measurement Tax gap Taxes
Title: Republic of Armenia: Technical Assistance Report-Corporate Income Tax Gap Estimation Based on Operational Audits
Series: Technical Assistance Report No. 2024/076
Date: September 11, 2024
Subject: Auditing Business enterprises Corporate income tax Economic sectors Income National accounts Public financial management (PFM) Revenue administration Tax audit performance measurement Taxes
Title: High-Level Summary Technical Assistance Report: Mauritania: Tax Policy Diagnostic
Series: High Level Summary Technical Assistance Report No. 2024/026
Date: July 25, 2024
Subject: Corporate income tax Income and capital gains taxes Revenue administration Taxes
Title: Broadening the Gains from Generative AI: The Role of Fiscal Policies
Series: Staff Discussion Notes No. 2024/002
Date: June 17, 2024
Subject: Artificial intelligence Automation Capital income Corporate income tax Economic sectors Financial crises Labor Labor markets National accounts Taxes Technology
Title: Luxembourg: Selected Issues
Series: Country Report No. 2024/156
Date: June 7, 2024
Subject: Corporate income tax Expenditure International organization Monetary policy Personal income tax Revenue administration Social protection spending Taxes