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Tax Administration Reforms in the Caribbean.
| Clasificación: | Libro Electrónico |
|---|---|
| Autor principal: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Washington, D.C. :
International Monetary Fund,
2017.
|
| Temas: | |
| Acceso en línea: | Texto completo |
Tabla de Contenidos:
- Cover; CONTENTS; ABSTRACT; ABBREVIATIONS AND ACRONYMS; I. INTRODUCTION; II. BACKGROUND; A. Current Fiscal Situation and Revenue Performance in the Caribbean; B. Trends and Challenges of Tax Administration Reforms; C. The Modernization of the Tax System; III. TAX ADMINISTRATION REFORMS; A. Governance Models; B. Structural Reorganization; C. Modernization of the Legal Framework; D. Increasing Attention Devoted to Strategic Management; E. Constraints of Resource Management; F. IT Systems, Automation; G. Operational Management; H. Accountability and Transparency.
- I. Collaboration with the Private SectorIV. THE VALUE-ADDED TAX CASE; A. Value-Added Tax Performance; B. Lessons Learned from Value-Added Tax Introduction; V. NEXT STEPS; VI. CONCLUSIONS; APPENDIX; REFERENCES; BOXES; 1. Main Features of Semiautonomous Agencies in the Caribbean; 2. Ongoing Reforms in Selected Organization of Eastern Caribbean States Countries; 3. Main Weaknesses of Human Resource Management in Public Service; FIGURES; 1. Tax-to-Gross Domestic Product (2005-15); 2. Component of Revenue; 3. Value-Added Tax Revenue as Percent of Gross Domestic Product.
- 4. Value-Added Tax-to-Gross Domestic Product Regional Average (2010-14)5. C-efficiency regional average (2012-14); TABLES; 1. Real Gross Domestic Product Growth in the Caribbean; 2. Revenue Administration Institutional Arrangements in the Caribbean; 3. Tax Administration Organization; 4. Workforce by Country (Situation in 2013); 5. Percentage of Inactive Taxpayers; 6. On-time Filing Rate (on average); 7. Situation of Tax Arrears; 8. Paying Taxes 2015-16; 9. Comparison of Tax Revenue, Pre-VAT and Post-VAT as a Percent of GDP; 10. Evolution of Value-Added Tax Compliance.