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Integrating a unified revenue administration for tax and social contribution collections : experiences of Central and Eastern European countries

Author: Peter Barrand; Stanford G Ross; Graham Harrison; International Monetary Fund. Fiscal Affairs Department.
Publisher: [Washington, D.C.] : International Monetary Fund, Fiscal Affairs Dept., 2004.
Series: IMF working paper, WP/04/237.
Edition/Format:   eBook : Document : EnglishView all editions and formats
Summary:
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  Read more...
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Genre/Form: Electronic books
Additional Physical Format: Print version:
Barrand, Peter.
Integrating a unified revenue administration for tax and social contribution collections.
[Washington D.C] : International Monetary Fund, ©2004
(OCoLC)57548988
Material Type: Document, Internet resource
Document Type: Internet Resource, Computer File
All Authors / Contributors: Peter Barrand; Stanford G Ross; Graham Harrison; International Monetary Fund. Fiscal Affairs Department.
ISBN: 1283568101 9781283568104 9781451920345 1451920342
OCLC Number: 535146926
Reproduction Notes: Electronic reproduction. [S.l.] : HathiTrust Digital Library, 2010. MiAaHDL
Description: 1 online resource (50 pages).
Details: Master and use copy. Digital master created according to Benchmark for Faithful Digital Reproductions of Monographs and Serials, Version 1. Digital Library Federation, December 2002.
Series Title: IMF working paper, WP/04/237.
Responsibility: prepared by Peter Barrand, Stanford Ross, and Graham Harrison.

Abstract:

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.

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