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Lemgruber Viol, Andréa

Overview
Works: 11 works in 19 publications in 3 languages and 363 library holdings
Roles: Author
Classifications: HC59.15, 330.9469
Publication Timeline
Key
Publications about Andréa Lemgruber Viol
Publications by Andréa Lemgruber Viol
Most widely held works by Andréa Lemgruber Viol
Understanding revenue administration : an initial data analysis using the revenue administration fiscal information tool by Andréa Lemgruber Viol( Book )
2 editions published in 2015 in English and held by 28 libraries worldwide
Portugal, selected issues by Keiko Honjo( Book )
7 editions published in 2007 in English and held by 4 libraries worldwide
Annotation
CPMF : mitos e verdades sob as óticas econômica e administrativa ( Book )
1 edition published in 2001 in Portuguese and held by 4 libraries worldwide
Tributação da renda no Brasil pós-real ( Book )
1 edition published in 2001 in Portuguese and held by 4 libraries worldwide
A progressividade no consumo : tributação cumulativa e sobre o valor agregado ( Book )
1 edition published in 2002 in Portuguese and held by 2 libraries worldwide
Tax expenditure budgets concepts and challenges for implementation by Luiz Villela( file )
1 edition published in 2010 in English and held by 2 libraries worldwide
Tax expenditures are generally defined as those government expenditures carried out through tax legislation, regulations, and practices that reduce or defer taxes for some taxpayers. There is a general concern that the tax expenditures negatively affect the budget and tax policies, which in turn affect the transparency, efficiency, and equality of the fiscal systems. Many countries in Latin American and a few in the Caribbean already estimate their tax expenditures; but in many cases they do so without adopting a consistent methodology that allows for adequate comparisons or that even evaluates their effectiveness. This working paper discusses the conceptual aspects of tax expenditures, the main challenges to assess them, and the general procedures adopted in the OECD countries and Latin America and the Caribbean to calculate, present, and approve them
Los presupuestos de gastos tributarios conceptos y desafíos de implementación by Luiz Villela( file )
1 edition published in 2009 in Spanish and held by 2 libraries worldwide
Tax expenditure budgets concepts and challenges for implementation by Luiz Arruda Villela( Book )
2 editions published in 2010 in English and held by 1 library worldwide
Tax expenditures are generally defined as those government expenditures carried out through tax legislation, regulations, and practices that reduce or defer taxes for some taxpayers. There is a general concern that the tax expenditures negatively affect the budget and tax policies, which in turn affect the transparency, efficiency, and equality of the fiscal systems. Many countries in Latin American and a few in the Caribbean already estimate their tax expenditures; but in many cases they do so without adopting a consistent methodology that allows for adequate comparisons or that even evaluates their effectiveness. This working paper discusses the conceptual aspects of tax expenditures, the main challenges to assess them, and the general procedures adopted in the OECD countries and Latin America and the Caribbean to calculate, present, and approve them
Revenue administration administering revenues from natural resources ; a short primer by Andréa Lemgruber Viol( file )
1 edition published in 2014 in English and held by 1 library worldwide
Administración de ingresos públicos: Panorama general Análisis de datos iniciales utilizando la Herramienta de Información Fiscal para la Administración de Ingresos Públicos by Andréa Lemgruber Viol( file )
1 edition published in 2015 in Spanish and held by 0 libraries worldwide
En los últimos años, el Departamento de Finanzas Públicas del FMI ha desarrollado la Herramienta de Información Fiscal para la Administración de Ingresos Públicos (HIF-AIP), una iniciativa orientada a recopilar datos sobre la administración tributaria y aduanera. Este documento, el primero en su categoría a escala mundial dado el número de países incluidos, analiza la primera ronda de datos recopilados por 85 países utilizando la HIF-AIP. Con este documento se inicia un proceso para poner a disposición de las administraciones de ingresos públicos, en particular en las economías en desarrollo, datos comparativos entre países que les permitan mejorar su desempeño. Los temas examinados abarcan la medición del desempeño, la organización institucional y las operaciones básicas de las administraciones tributarias y aduaneras. La HIF-AIP se encuentra en la segunda ronda de recopilación de datos, en este caso a través de un portal en Internet; estos datos se analizarán, y en el futuro se pondrán a disposición de los países participantes y los socios/donantes de asistencia técnica a través de una plataforma de divulgación en línea
Revenue administration administering revenues from natural resources : a short primer by Andréa Lemgruber Viol( file )
1 edition published in 2014 in English and held by 0 libraries worldwide
"Many developing countries have significant natural resource endowments, presenting a remarkable opportunity to boost long-term growth. However, this opportunity comes with enormous challenges. To maximize social and economic benefits, strong governance and institutional capacity are essential. Effective and transparent tax administration is crucial for properly managing revenues from natural resources so the country may benefit economically and socially from its natural resources. Revenue Administration describes the challenges that developing countries face and presents good practices to help build countries' long-term institutional capacity"--Abstract
 
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Alternative Names
Lemgruber, Andrea
Viol, Andréa Lemgruber
Languages
English (14)
Portuguese (3)
Spanish (2)
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