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...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Barrand, Peter
Autor Corporativo: International Monetary Fund. Fiscal Affairs Department
Otros Autores: Ross, Stanford G., Harrison, Graham
Formato: Electrónico eBook
Idioma:Inglés
Publicado: [Washington, D.C.] : International Monetary Fund, Fiscal Affairs Dept., 2004.
Colección:IMF working paper ; WP/04/237.
Temas:
Tax administration and procedure > Europe, Central.
Tax administration and procedure > Europe, Eastern.
Impôt > Administration et procédure > Europe centrale.
Impôt > Administration et procédure > Europe de l'Est.
International economic integration
Tax administration and procedure
Europe, Central > Economic integration.
Europe, Eastern > Economic integration.
Europe de l'Est > Intégration économique.
Europe centrale > Intégration économique.
Central Europe
Eastern Europe
Acceso en línea:Texto completo
Tabla de Contenidos:
  • ""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. CONCLUSIONâ€?INTEGRATION EXPERIENCE IN CENTRAL AND EASTERN EUROPE""; ""APPENDIX""; ""References""

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