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Integrating a unified revenue administration for tax and social contribution collections : experiences of Central and Eastern European countries /
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 coll...
| Clasificación: | Libro Electrónico |
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| Autor principal: | |
| Autor Corporativo: | |
| Otros Autores: | , |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
[Washington, D.C.] :
International Monetary Fund, Fiscal Affairs Dept.,
2004.
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| Colección: | IMF working paper ;
WP/04/237. |
| Temas: | |
| Acceso en línea: | Texto completo |
| Sumario: | 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. |
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| Descripción Física: | 1 online resource (50 pages) |
| Bibliografía: | Includes bibliographical references (page 50). |
| ISBN: | 1283568101 9781283568104 9781451920345 1451920342 |