Displaying 261 - 270 of 361

Broadening the Tax Base

20 February 2018
Read about tax expenditures and their revenue cost. Learn how to make tax expenditure reports. Tax expenditures and incentives are widely used in the real world, but most expenditures go far beyond market failures and externalities, and just translate political preferences. While tax expenditures…

Designing Good Tax Policy: A Primer

20 February 2018
An effective tax system allows governments to manage the business cycle through fiscal policy. Some of the objectives of taxation entail minimizing administrative and compliance costs, limiting tax avoidance and tax evasion opportunities, and reflecting simplicity. Download this presentation to…

Tax Policy Analysis and Evidence-Based Tax Reform: Key Indicators for Policy Analysis

20 February 2018
Macroeconomic and microeconomic indicators are useful in tax policy analysis as they provide understanding of the impact of taxes on the economy, and the decisions of individuals and corporations. When analyzing tax policies, it is important to use a range of indicators with complementary strengths…

Monitoring Tax Incentives: Assessing Revenue and Other Impacts

20 February 2018
While tax expenditure reporting is an important first step that provides transparency and estimates of revenue foregone, cost benefit analysis can offer a deeper understanding of the efficiency of particular tax expenditures. Regular monitoring is essential as it ensures that tax expenditures are…

Trade Finance Program - Workshop on Operational Procedure

30 January 2018
ADB's Trade Finance Program (TFP) provides guarantees and loans to banks to support trade, fill in market gaps, and strengthen the banking sector. It operates in 22 countries and covers over 200 banks. This presentation aims to familiarize financial institutions with TFP, present its benefits to…

Digital Financial Services and Financial Inclusion in the Pacific: Opportunities and Challenges

9 January 2018
The Pacific Islands region is one of the least banked in the world. Digital finance could emerge as a major instrument in making financial services reach a larger population in the region by overcoming traditional constraints. However, several challenges remain in the way of digital finance itself…

The Tax Administration Diagnostic Assessment Tool Framework: An Overview

2 December 2017
Learn about the Tax Administration Diagnostic Assessment Tool (TADAT) framework. TADAT provides an objective and standardized performance assessment of a country’s tax administration system. This presentation provides an update on TADAT assessments being done around the world and highlights some of…

Tax Policy Assessment Framework

2 December 2017
Designed for wide public consumption, the Tax Policy Assessment Framework (TPAF) developed by the International Monetary Fund and World Bank is a framework for systematic and consistent assessments of all major tax sources. The goal is to provide solid analytical basis for design of policy options…

Revenue Administration: GAP Analysis Program

2 December 2017
The International Monetary Fund’s Revenue Administration Gap Analysis Program (RA-GAP) is a systematic evaluation of a revenue administration’s operations designed to assess their effectiveness in collecting taxes, with a focus on value-added tax. The ultimate goal of the assessment is to be able…

International Survey on Revenue Administration

2 December 2017
The International Survey on Revenue Administration (ISORA) is a survey of revenue administration performance-related data conducted by the IMF in collaboration with the Inter-American Center of Tax Administrations, the Intra-European Organisation of Tax Administration, and the Organisation for…