Current and proposed non-oil tax system in Azerbaijan

Current and proposed non-oil tax system in Azerbaijan / prepared by Mayra Zermeño.

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 belo...

Full description

Saved in:
Bibliographic Details
Main Author: Zermeno Livas, Mayra Rebeca (Author)
Corporate Author: International Monetary Fund. Middle East and Central Asia Department
Format: eBook
Language:English
Published: Washington, D.C. : International Monetary Fund, ©2008.
©2008
Series:IMF working paper ; WP/08/225.
Subjects:
Taxation > Azerbaijan.
Revenue > Azerbaijan.
Tax administration and procedure > Azerbaijan.
Revenue
Tax administration and procedure
Taxation
Azerbaijan
Online Access:Click for online access
Table of Contents:
  • 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
  • 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

Similar Items