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Cover Tax Law Design and Drafting, Volume 1
5 Regulation of Tax Professionals
Mr. Victor T Thuronyi and Vanistendael Frans

independent professionals who audit accounts (certified public accountants). While the commercial accounts may be of great importance in the determination of tax liability, 35 there is usually no regulation by the tax authorities of persons preparing commercial accounts. D. Preparation of Tax Returns Countries with a system of licensed tax professionals will typically stipulate that only persons who are licensed as return preparers may prepare a return for remuneration. Even when a country does not want to regulate the tax profession or tax advice as such, it may

Keywords:
BOOK; excise; tax authorities; tax; income tax; tax official; tax advice; tax profession; tax Advisor; Legal support in revenue administration; Tax administration core functions; Tax law; Communications in revenue administration; Tax evasion; Western Europe
Cover IMF Staff Position Notes
Collecting Taxes During an Economic Crisis: Challenges and Policy Options
Mr. John D Brondolo
The global financial and economic crisis presents major challenges for tax agencies. With the economic downturn, tax agencies are encountering emerging compliance problems and greater demands for taxpayer support in the face of prospective budget cuts. To help address these challenges, this paper encourages tax agencies to develop a tax compliance strategy for the crisis by (1) expanding assistance to taxpayers, (2) refocusing enforcement on emerging compliance risks, (3) enacting legislative reforms that facilitate tax administration, and (4) improving communication programs. In each of these areas, the paper identifies specific measures to underpin the strategy, drawing on practices from leading tax agencies and experiences from IMF technical assistance. The paper also highlights emerging tax compliance issues in the financial sector.
Keywords:
SPN; tax agency; income tax; compliance strategy; rebate program; tax law; tax issue; tax information exchange agreement; tax arrears; tax return; tax rebate program; tax implication; enforcement action; tax professional; stimulus initiative; Tax refunds; Economic recession; Tax return filing compliance; Global
Cover IMF Working Papers
Presumptive Income Taxation: Administrative, Efficiency, and Equity Aspects
Ms. Milka Casanegra de Jantscher and Mr. Vito Tanzi
This paper discusses assessment of income on the basis of approximate indicators as opposed to conventional records. Such a method of assessment, known as presumptive income taxation, is widely used in many developing and industrial countries; however, it has been neglected in public finance literature. In most cases the presumptive approach has been followed for administrative reasons, but this paper argues that more attention should be paid to the efficiency implications of presumptive taxes.
Keywords:
WP; net wealth; taxpayer compliance; taxable income; presumption method; gross sales; presumptions of income; public finance; tax department; Personal income; Income tax systems; Income and capital gains taxes; Presumptive tax; Tax administration core functions; Global
Cover Technical Notes and Manuals
Integrating the Collection of Social Insurance Contributions and Personal Income Taxes
International Monetary Fund. Fiscal Affairs Dept.
This technical note addresses the following questions: • What are the main ways in which different countries assess and collect personal income tax (PIT) and social insurance contributions (SIC) liabilities (Section I)? • What is the case for transferring responsibility for a country’s SIC collection from its social insurance agency(ies) to its tax authority (Section II)? • What changes does such integration of collection functions involve (Section III)? • Are there any lessons from international experience to guide such reforms (Section IV)? • How to build on these lessons when planning a transfer of collection functions (Section V)? • Are there any beneficial alternatives to full integration of functions (Section VI)?
Keywords:
collection function; collection model; collection of social insurance contributions; publication order; tax authority; SIA audit visit; Personal income tax; Tax allowances; Social assistance spending; Income; Compliance costs
Cover Policy Papers
Moldova - Technical Assistance Report on Taking Compliance Management Further
International Monetary Fund
This report concerns the delivery of a tax administration mission to Moldova during February 8 – 21, 2012 by the Fiscal Affairs Department (FAD) of the IMF as a component of implementing FAD's technical assistance strategy for Southeast Europe.
Keywords:
PP; taxpayer service; tax administration; audit program; value-added tax; IT system; STI taxpayer champion; State tax inspectorate; compliance strategy; business process; Tax administration core functions; Auditing; Taxpayer services; Tax audits; High Net Wealth Individuals; Europe; Middle East; Eastern Europe