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Business and Economics > Personal Finance -Taxation

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Cover IMF Staff Country Reports
Republic of Kazakhstan: Technical Assistance Report-Government Finance Statistics
International Monetary Fund. Statistics Dept.
The mission welcomes the progress made by the RK in improving the quality of GFS. The Ministry of Finance has taken into account several recommendations of the previous mission on increasing transparency, improving data quality, and regarding the channels used to provide GFS. In particular, updated bridge tables are used when generating statistics, National Fund (NF) data are recorded separately from national budget (NB) data, and GFS are disseminated through the IMF Integrated Data Collection System.
Keywords:
E. government sector debt statistics; General government sector; authorities of the Republic of Kazakhstan; C. budget classification; government entity; Government finance statistics; Public sector; Budget classification
Cover Government Finance Statistics Manual 2014
Government Finance Statistics Manual 2014
Mrs. Sage De Clerck and Tobias Wickens

Abstract

The 2007–09 international financial crisis underscored the importance of reliable and timely statistics on the general government and public sectors. Government finance statistics are a basis for fiscal analysis and they play a vital role in developing and monitoring sound fiscal programs and in conducting surveillance of economic policies. The Government Finance Statistics Manual 2014 represents a major step forward in clarifying the standards for compiling and presenting fiscal statistics and strengthens the worldwide effort to improve public sector reporting and transparency.

Keywords:
M&G; asset; nonfinancial asset; transaction; value
Cover Government Finance Statistics Manual 2014
Government Finance Statistics Manual 2014
Mrs. Sage De Clerck and Tobias Wickens

Abstract

The 2007–09 international financial crisis underscored the importance of reliable and timely statistics on the general government and public sectors. Government finance statistics are a basis for fiscal analysis and they play a vital role in developing and monitoring sound fiscal programs and in conducting surveillance of economic policies. The Government Finance Statistics Manual 2014 represents a major step forward in clarifying the standards for compiling and presenting fiscal statistics and strengthens the worldwide effort to improve public sector reporting and transparency.

Keywords:
M&G; asset; nonfinancial asset; transaction; value
Cover Government Finance Statistics Manual 2014
Government Finance Statistics Manual 2014
Mrs. Sage De Clerck and Tobias Wickens

Abstract

The 2007–09 international financial crisis underscored the importance of reliable and timely statistics on the general government and public sectors. Government finance statistics are a basis for fiscal analysis and they play a vital role in developing and monitoring sound fiscal programs and in conducting surveillance of economic policies. The Government Finance Statistics Manual 2014 represents a major step forward in clarifying the standards for compiling and presenting fiscal statistics and strengthens the worldwide effort to improve public sector reporting and transparency.

Keywords:
M&G; asset; nonfinancial asset; transaction; value
Cover Government Finance Statistics Manual 2014
Government Finance Statistics Manual 2014
Mrs. Sage De Clerck and Tobias Wickens

Abstract

The 2007–09 international financial crisis underscored the importance of reliable and timely statistics on the general government and public sectors. Government finance statistics are a basis for fiscal analysis and they play a vital role in developing and monitoring sound fiscal programs and in conducting surveillance of economic policies. The Government Finance Statistics Manual 2014 represents a major step forward in clarifying the standards for compiling and presenting fiscal statistics and strengthens the worldwide effort to improve public sector reporting and transparency.

Keywords:
M&G; asset; nonfinancial asset; transaction; value
Cover IMF Staff Country Reports
Republic of San Marino: 2019 Article IV Consultation-Press Release; Staff Report; and Statement by the Executive Director for the Republic of San Marino
International Monetary Fund. European Dept.
This Article IV Consultation highlights that deep-rooted weaknesses in the banking system have undermined economic activity and are now threatening financial stability and fiscal sustainability. Significant deposit outflows have left the banking system with low liquidity, while persistent losses and high non-performing loans (NPLs) resulted in sizable recapitalization needs, particularly in the state-owned bank. Growth is projected to remain subdued in the coming years, reflecting continued banking sector deleveraging and a less favorable external environment, most notably in Italy. Slow progress in repairing the banking sector, and full and upfront recognition of the state’s financial commitments to the banking system are the key risks. Urgent actions are needed to restore banking sector viability and credit supply, safeguard public finances, and promote sustained economic growth. It is recommended to strengthen labor supply by better targeting social benefits and further relaxing the hiring process of non-residents.
Keywords:
ISCR; CR; government; Sammarinese authorities; state support; staff; banking system; Sta government finance statistics; liability positions vis-à-vis nonresident; government transfer; Commercial banks; Nonperforming loans; Tax allowances; Europe; Global
Cover IMF Working Papers
Tax Policy Measures in Advanced and Emerging Economies: A Novel Database
Mr. David Amaglobeli, Mr. Valerio Crispolti, Ms. Era Dabla-Norris, Pooja Karnane, and Florian Misch
This paper describes a new, comprehensive database of tax policy measures in 23 advanced and emerging market economies over the last four decades. We extract this information from more than 900 OECD Economic Surveys and 37,000 tax-related news from the International Bureau of Fiscal Documentation using text-mining techniques. The innovation of this dataset lies in its granularity: changes in the rates and bases of personal and corporate income taxes, value added and sale taxes, social security contributions, excise, and property taxes are systematically documented. In addition, the database provides information on the announcement and implementation dates, whether the measures represent major changes, are part of a broader tax package, and phased in over several years. The paper also presents a range of stylized facts suggesting that information from this database is useful to deepen the analysis of tax policy changes for research and policy purposes.
Keywords:
WP; tax; VAT; CIT; PIT; tax measure; Tax Reforms; Text Mining; Tax Policy; Implementation Lags; Political Economy; tax package; reform package; major tax; rate change; VAT measure; Corporate income tax; Personal income tax; Tax type organization; Value-added tax; Social security contributions; Global
Cover Manual de estadísticas de finanzas públicas 2014
Manual de estadísticas de finanzas públicas 2014
Mrs. Sage De Clerck and Tobias Wickens

Abstract

La crisis financiera internacional de 2007-09 puso de manifiesto la importancia de las estadísticas fiables y puntuales sobre los sectores público y del gobierno general. Las estadísticas de finanzas públicas son uno de los fundamentos del análisis fiscal y desempeñan un papel vital en la formulación y el seguimiento de programas fiscales sólidos y en la supervisión de las políticas económicas. El Manual de estadísticas de finanzas públicas 2014 es un importante paso hacia la aclaración de las normas de compilación y presentación de estadísticas fiscales, y respalda el esfuerzo que se está llevando a cabo a escala mundial para mejora la declaración de datos y la transparencia del sector público.

Keywords:
M&G; asset; nonfinancial asset; transaction; value
Cover IMF Working Papers
Unlocking Pakistan’s Revenue Potential
Mr. Serhan Cevik
Despite the significant progress in recent years, Pakistan’s tax revenue remains low relative to comparator countries and the tax effort expected for the country’s level of development. In light of the potential endogenity of tax revenue and economic growth, this paper contributes to the literature by developing a novel identification strategy to estimate the short-run and long-run elasticities of tax revenue. The empirical findings indicate that a tax system with low elasticity cannot take full advantage of economic growth. Accordingly, unlocking revenue potential is dependent on broadening the tax base, strengthening administration, and rationalizing tax policy across all levels of the general government.
Keywords:
WP; tax revenue; tax; GDP; real GDP; Tax Policy; revenue administration; tax bouyancy; tax elasticity; tax buoyancy; distortionary tax regime; tax concession; increase revenue yield; revenue efficiency; tax morale; boosting tax morale; tax efficiency; tax series; tax revenue elasticity; GST revenue elasticity; Corporate income tax; Personal income tax; Value-added tax; Asia and Pacific; Africa; Global
Cover Government Finance Statistics Manual 2014
Government Finance Statistics Manual 2014
Mrs. Sage De Clerck and Tobias Wickens

Abstract

The 2007–09 international financial crisis underscored the importance of reliable and timely statistics on the general government and public sectors. Government finance statistics are a basis for fiscal analysis and they play a vital role in developing and monitoring sound fiscal programs and in conducting surveillance of economic policies. The Government Finance Statistics Manual 2014 represents a major step forward in clarifying the standards for compiling and presenting fiscal statistics and strengthens the worldwide effort to improve public sector reporting and transparency.

Keywords:
M&G; asset; nonfinancial asset; transaction; value; GFS framework; stock position; economic value; government unit; member government; Securities; Government finance statistics; Tax allowances; Social security contributions; Public sector; Global; Caribbean; Pacific Islands; West Africa; Central Africa; accounts receivable; Business enterprises; Financial statements