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Fair Taxation in the Middle East and North Africa (Record no. 159300)

000 -LEADER
fixed length control field	03229nam a22005294a 4500
001 - CONTROL NUMBER
control field	SDNAA2015016
003 - CONTROL NUMBER IDENTIFIER
control field	IMF
005 - DATE AND TIME OF LATEST TRANSACTION
control field	20190405183037.0
006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS--GENERAL INFORMATION
fixed length control field	m o d
007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION
fixed length control field	cr cn\|\|\|\|\|\|\|\|\|
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field	020129s2015 dcu o i00 0 ara d
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number	1513552252 :
Terms of availability	10.00 USD
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
Cancelled/invalid ISBN	9781513552255
024 7# - OTHER STANDARD IDENTIFIER
Standard number or code	10.5089/9781513552255.006
Source of number or code	doi
035 ## - SYSTEM CONTROL NUMBER
System control number	(IMF)SDNAA2015016
040 ## - CATALOGING SOURCE
Original cataloging agency	DcWaIMF
Language of cataloging	ara
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name	Mansour, Mario.
245 10 - TITLE STATEMENT
Title	Fair Taxation in the Middle East and North Africa
Medium	[electronic resource] /
Statement of responsibility, etc	Mario Mansour.
260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT)
Place of publication, distribution, etc	Washington, D.C. :
Name of publisher, distributor, etc	International Monetary Fund,
Date of publication, distribution, etc	2015.
300 ## - PHYSICAL DESCRIPTION
Extent	1 online resource (36 p.)
490 1# - SERIES STATEMENT
Series statement	Staff Discussion Notes; Staff Discussion Notes ;
Volume number/sequential designation	No. 15/16
520 3# - SUMMARY, ETC.
Summary, etc	Fairness - and what governments can do about it - is at the forefront of economic and social debate all over the world. In MENA, this has been at the core of recent political transitions but has not been adequately addressed. This SDN explores how tax systems - a critical interface between the state and citizens - can play a role in meeting demands for greater economic fairness in MENA countries. The SDN finds that for countries with well-established non-hydrocarbon tax systems (mostly oil importers) reforms should focus on simplifying tax structures and introducing more progressivity of personal income taxes, broadening tax bases, and better designing and enforcing property taxes. Tax administration should be more efficient and user-friendly while simplifying tax regimes will reduce the scope for arbitrary implementation. MENA countries with less established non-hydrocarbon revenue systems can begin with a "starter pack" that includes introduction of low-rate value-added and corporate income taxes, excises, and property taxes while building up administrative capacity and taxation expertise together with plans for introducing a personal income tax. Across the region, effective communication, transparency, and constructive dialogue between the State and citizens are critical to the success of reforms.
588 ## - SOURCE OF DESCRIPTION NOTE
Source of description note	Description based on print version record.
650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element	Income Tax
Source of heading or term	imf
651 #7 - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME
Geographic name	Algeria
Source of heading or term	imf
651 #7 - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME
Geographic name	Egypt
Source of heading or term	imf
651 #7 - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME
Geographic name	Iran, Islamic Republic of
Source of heading or term	imf
651 #7 - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME
Geographic name	Iraq
Source of heading or term	imf
651 #7 - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME
Geographic name	Jordan
Source of heading or term	imf
651 #7 - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME
Geographic name	Lebanon
Source of heading or term	imf
651 #7 - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME
Geographic name	Libyan Arab Jamahiriya
Source of heading or term	imf
651 #7 - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME
Geographic name	Mauritania
Source of heading or term	imf
651 #7 - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME
Geographic name	Morocco
Source of heading or term	imf
651 #7 - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME
Geographic name	Pakistan
Source of heading or term	imf
651 #7 - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME
Geographic name	Saudi Arabia
Source of heading or term	imf
651 #7 - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME
Geographic name	Somalia
Source of heading or term	imf
651 #7 - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME
Geographic name	Sudan
Source of heading or term	imf
651 #7 - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME
Geographic name	Syrian Arab Republic
Source of heading or term	imf
651 #7 - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME
Geographic name	United Arab Emirates
Source of heading or term	imf
700 1# - ADDED ENTRY--PERSONAL NAME
Personal name	Jewell, Andrew.
700 1# - ADDED ENTRY--PERSONAL NAME
Personal name	Mansour, Mario.
700 1# - ADDED ENTRY--PERSONAL NAME
Personal name	Mitra, Pritha.
700 1# - ADDED ENTRY--PERSONAL NAME
Personal name	Sdralevich, Carlo A.
776 08 - ADDITIONAL PHYSICAL FORM ENTRY
Display text	Print Version:
Main entry heading	Mansour, Mario.
Title	Fair Taxation in the Middle East and North Africa
Place, publisher, and date of publication	Washington, D.C. : International Monetary Fund, 2015.
International Standard Book Number	9781513552255
830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE
Uniform title	Staff Discussion Notes; Staff Discussion Notes ;
Volume number/sequential designation	No. 15/16
856 40 - ELECTRONIC LOCATION AND ACCESS
Uniform Resource Identifier	<a href="http://elibrary.imf.org/view/IMF006/22788-9781513552255/22788-9781513552255/22788-9781513552255.xml">http://elibrary.imf.org/view/IMF006/22788-9781513552255/22788-9781513552255/22788-9781513552255.xml</a>
Public note	IMF e-Library
856 40 - ELECTRONIC LOCATION AND ACCESS
Uniform Resource Identifier	<a href="http://www.imfbookstore.org/IMFORG/9781513552255">http://www.imfbookstore.org/IMFORG/9781513552255</a>
Public note	IMF Book Store

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