| Description |
1 online resource (50 pages) |
| Series |
IMF working paper ; WP/04/237 |
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IMF working paper ; WP/04/237.
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| Contents |
""Contents""; ""ABBREVIATIONS""; ""I. INTRODUCTION""; ""II. CURRENT PRACTICE AND CRITICAL ISSUES""; ""III. RATIONALE FOR UNIFICATION OF COLLECTION OF TAX AND SOCIAL CONTRIBUTIONS""; ""IV. KEY IMPLEMENTATION ISSUES AND RISKS TO BE ADDRESSED""; ""V. CONCLUSION�INTEGRATION EXPERIENCE IN CENTRAL AND EASTERN EUROPE""; ""APPENDIX""; ""References"" |
| Summary |
During the 1990s, a failure to collect social contributions in Central and Eastern European countries deprived pension schemes of resources needed to meet their obligations. Based on these countries' experience, this paper examines the trend to increase coordination of tax and contribution collections. It sets out the rationale for establishing a unified agency as the best long-term strategy, and discusses policy and administrative issues in implementing this approach. The appendix presents three case studies for Albania, Bulgaria, and Romania, which are establishing a unified revenue administration. Another case study is presented for Sweden, which successfully integrated tax and social contributions collections in the 1980s |
| Bibliography |
Includes bibliographical references (page 50) |
| Notes |
Master and use copy. Digital master created according to Benchmark for Faithful Digital Reproductions of Monographs and Serials, Version 1. Digital Library Federation, December 2002. http://purl.oclc.org/DLF/benchrepro0212 MiAaHDL |
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Print version record |
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digitized 2010 HathiTrust Digital Library committed to preserve pda MiAaHDL |
| Subject |
Tax administration and procedure -- Europe, Central
|
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Tax administration and procedure -- Europe, Eastern
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International economic integration
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Tax administration and procedure
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| SUBJECT |
Europe, Central -- Economic integration
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Europe, Eastern -- Economic integration
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| Subject |
Central Europe
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Eastern Europe
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| Form |
Electronic book
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| Author |
Ross, Stanford G
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Harrison, Graham
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International Monetary Fund. Fiscal Affairs Department.
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| ISBN |
1283568101 |
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9781283568104 |
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9781451920345 |
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1451920342 |
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