IMF Publications by Subject
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Corporate income tax:
2024
Title: Citizens Perceptions of Tax Authorities and Tax Efficiency
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
Title: Djibouti: Selected Issues
Series: Country Report No. 2024/149
Date: June 4, 2024
Subject: Corporate income tax International organization Labor Labor markets Monetary policy Personal income tax Revenue administration Taxes
Title: Cash Flow Analysis of Fiscal Regimes for Extractive Industries
Series: Working Paper No. 2024/089
Date: April 26, 2024
Subject: Carbon tax Commodities Corporate income tax Fiscal Analysis of Resource Industries (FARI) Oil Production sharing Revenue performance assessment Taxes
Title: Deciphering the GloBE in a Low-Tax Jurisdiction
Series: Working Paper No. 2024/064
Date: March 22, 2024
Subject: Allowance for corporate equity Cash-flow tax Corporate income tax Corporate taxes Tax allowances Taxes
Title: Efficient Economic Rent Taxation under a Global Minimum Corporate Tax
Series: Working Paper No. 2024/057
Date: March 15, 2024
Subject: Allowance for corporate equity Average effective tax rate Cash-flow tax Corporate income tax Marginal effective tax rate Tax policy Taxes