Current and proposed non-oil tax system in Azerbaijan /

This paper analyzes developments in non-oil tax policy, administration, and revenues in Azerbaijan, and suggests measures for further improvement. The main finding is that Azerbaijan's non-oil tax revenues increased significantly as a share of non-oil GDP in the last five years, but remain belo...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Zermeno Livas, Mayra Rebeca (Autor)
Autor Corporativo: International Monetary Fund. Middle East and Central Asia Department
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Washington, D.C. : International Monetary Fund, ©2008.
©2008
Colección:IMF working paper ; WP/08/225.
Temas:
Taxation > Azerbaijan.
Revenue > Azerbaijan.
Tax administration and procedure > Azerbaijan.
Impôt > Azerbaïdjan.
Revenus de l'État > Azerbaïdjan.
Impôt > Administration et procédure > Azerbaïdjan.
Revenue
Tax administration and procedure
Taxation
Azerbaijan
Acceso en línea:Texto completo
Tabla de Contenidos:
  • I. Introduction; II. Non-Oil Tax Revenue Developments; Tables; 1. Former Soviet Union Countries: Progress on Tax Policy; Figures; 1. Non-oil Revenues to Non-oil GDP; 2. Non-Oil Tax Revenues, 2003-07; 2. Composition of Non-oil Taxes; 3. Direct and Indirect Non-oil Taxes; III. Main Issues of the Current Non-Oil Tax System; IV. Estimates of the VAT and Customs Revenue Potential; 3. Estimates of VAT Revenue Potential, 2005-07; V. Reforming the Non-Oil Tax System; A. Short-Term Measures; 4. Estimates of Customs Duties Revenue Potential, 2005-7; Boxes; 1. Short-Term Recommendations
  • 2. Conditions for an Effective Self-Assessment SystemB. Medium-Term Measures; 5. Non-Oil Tax System, 2006; 6. Current Flat Taxes; 7. Summary of the Flat Tax Systems; VI. Main Findings and Recommendations; References

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