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Technical Assistanceon Tax Policy [electronic resource] : A Review.

By: International Monetary Fund.
Material type: materialTypeLabelBookSeries: IMF Working Papers; Working Paper: No. 93/65Publisher: Washington, D.C. : International Monetary Fund, 1993Description: 1 online resource (32 p.).ISBN: 1451848625 :.ISSN: 1018-5941.Subject(s): Consumption Taxes | Tax Reform | Tax Reforms | Tax Systems | Bulgaria | Cameroon | Iran, Islamic Republic of | RomaniaAdditional physical formats: Print Version:: Technical Assistanceon Tax Policy : A ReviewOnline resources: IMF e-Library | IMF Book Store Abstract: This paper reviews recent experience of technical assistance on tax policy provided by the Fiscal Affairs Department to a selected but diversified group of countries that differ both in their geographical locations and in the nature of their economies. The review finds in the technical assistance advice both common themes applicable to all countries and special elements designed to address issues unique to a specific country, or a subset of countries. It also attempts to assess, to the extent possible, the policy impacts of such advice.
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This paper reviews recent experience of technical assistance on tax policy provided by the Fiscal Affairs Department to a selected but diversified group of countries that differ both in their geographical locations and in the nature of their economies. The review finds in the technical assistance advice both common themes applicable to all countries and special elements designed to address issues unique to a specific country, or a subset of countries. It also attempts to assess, to the extent possible, the policy impacts of such advice.

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