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OCoLC |
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20240623213015.0 |
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111122s2008 dcu ob i000 0 eng d |
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|b eng
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|d OCLCQ
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|a 460973579
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|a (OCoLC)762202572
|z (OCoLC)460973579
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|a a-aj---
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|a HG3881.5.I58
|b W67 NO.08/225
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|a HCDD
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| 100 |
1 |
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|a Zermeno Livas, Mayra Rebeca,
|e author.
|1 https://id.oclc.org/worldcat/entity/E39PCjBKygyppgttgqmDMRmB8y
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| 245 |
1 |
0 |
|a Current and proposed non-oil tax system in Azerbaijan /
|c prepared by Mayra Zermeño.
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| 260 |
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|a Washington, D.C. :
|b International Monetary Fund,
|c ©2008.
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| 264 |
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4 |
|c ©2008
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| 300 |
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|a 1 online resource (19 pages)
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| 336 |
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|a text
|b txt
|2 rdacontent
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| 337 |
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|a computer
|b c
|2 rdamedia
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| 338 |
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|a online resource
|b cr
|2 rdacarrier
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| 500 |
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|a At head of title: Middle East and Central Asia Department.
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| 500 |
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|a "September 2008."
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| 504 |
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|a Includes bibliographical references (page 19).
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| 520 |
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|a 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 below potential. The non-oil tax revenue shortfall is mainly due to widespread exemptions, but there is scope for strengthening tax and customs administration. In the short term, expanding the tax base and better tax and customs administration will yield more revenues. In the medium term, more far-reaching reforms including reducing some direct tax rates, should be considered. The overall reform package could be made broadly revenue neutral by improving taxpayers' compliance and reducing exemptions.
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| 588 |
0 |
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|a Print version record.
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0 |
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|a 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
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| 505 |
8 |
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|a 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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| 650 |
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0 |
|a Taxation
|z Azerbaijan.
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| 650 |
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0 |
|a Revenue
|z Azerbaijan.
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| 650 |
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|a Tax administration and procedure
|z Azerbaijan.
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| 650 |
|
7 |
|a Revenue
|2 fast
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| 650 |
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7 |
|a Tax administration and procedure
|2 fast
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| 650 |
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7 |
|a Taxation
|2 fast
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| 651 |
|
7 |
|a Azerbaijan
|2 fast
|1 https://id.oclc.org/worldcat/entity/E39PBJqQyVrd8rRY6vRp7MWbh3
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| 710 |
2 |
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|a International Monetary Fund.
|b Middle East and Central Asia Department.
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| 758 |
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|i has work:
|a Current and proposed non-oil tax system in Azerbaijan (Text)
|1 https://id.oclc.org/worldcat/entity/E39PCGKgWw64cP4tRFx9FFmrv3
|4 https://id.oclc.org/worldcat/ontology/hasWork
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| 776 |
0 |
8 |
|i Print version:
|a Zermeno Livas, Mayra Rebeca.
|t Current and proposed non-oil tax system in Azerbaijan.
|d Washington, D.C. : International Monetary Fund, ©2008
|w (OCoLC)316209965
|
| 830 |
|
0 |
|a IMF working paper ;
|v WP/08/225.
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| 856 |
4 |
0 |
|u https://ebookcentral.proquest.com/lib/holycrosscollege-ebooks/detail.action?docID=1608033
|y Click for online access
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| 903 |
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|a EBC-AC
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| 994 |
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|a 92
|b HCD
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