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Using Administrative Data to Enhance Policymaking in Developing Countries.

Author: Lisbeth Rivas; Joe Crowley
Publisher: Washington, D.C. : International Monetary Fund, 2018.
Edition/Format:   eBook : Document : EnglishView all editions and formats
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Genre/Form: Electronic books
Additional Physical Format: Print version:
Rivas, Lisbeth.
Using Administrative Data to Enhance Policymaking in Developing Countries: Tax Data and the National Accounts.
Washington, D.C. : International Monetary Fund, ©2018
Material Type: Document, Internet resource
Document Type: Internet Resource, Computer File
All Authors / Contributors: Lisbeth Rivas; Joe Crowley
ISBN: 9781484372661 1484372662
OCLC Number: 1049913332
Description: 1 online resource (37 pages)
Contents: Cover; Table of Contents; Abstract; I. Introduction; II. Using Tax Data to Enhance Compilation of National Accounts Statistics; III. Data Sharing and Confidentiality; IV. Cooperation Between Tax Authorities and National Statistical Offices; V. Coverage of the Tax Base; VI. Rough Edges; A. Variations in Compliance; B. Time of Recording; C. Classification; D. The Informal Sector; VII. Taxpayer Registries and National Accounts Business Registers; VIII. Use of Tax Data in the National Accounts: Some Country Experiences; IX. Conclusion; References; Figure. 1. Collaboration Between Tax Authorities and National Statistics OfficesTable; 1. Adequacy of Taxpayer Data Coverage for National Accounts Purposes; Appendices; I: Tools Providing an Indication of the Coverage of Tax Records: ISORA/RA-FIT, RA-GAP and TADAT; II: Sample Memoranda of Understanding (MOU).

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