UID:
edoccha_9958119630702883
Umfang:
1 online resource (51 p.)
Ausgabe:
1st ed.
ISBN:
1-4623-4965-X
,
1-4527-6617-7
,
1-283-56810-1
,
1-4519-2034-2
,
9786613880550
Serie:
IMF working paper ; WP/04/237
Inhalt:
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 collections. It sets out the rationale for establishing a unified agency as the best long-term strategy, and discusses policy and administrative issues in implementing this approach. The appendix presents three case studies for Albania, Bulgaria, and Romania, which are establishing a unified revenue administration. Another case study is presented for Sweden, which successfully integrated tax and social contributions collections in the 1980s.
Anmerkung:
"December 2004."
,
""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. CONCLUSION�INTEGRATION EXPERIENCE IN CENTRAL AND EASTERN EUROPE""; ""APPENDIX""; ""References""
Weitere Ausg.:
ISBN 1-4518-7574-6
Sprache:
Englisch
