| 000 | 02705nam a22004334a 4500 | ||
|---|---|---|---|
| 001 | WPIEA2015073 | ||
| 003 | IMF | ||
| 005 | 20190405182554.0 | ||
| 006 | m o d | ||
| 007 | cr cn||||||||| | ||
| 008 | 020129s2015 dcu o i00 0 eng d | ||
| 020 |
_a1475521022 : _c18.00 USD |
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| 020 | _z9781475521023 | ||
| 022 | _a1018-5941 | ||
| 024 | 7 |
_a10.5089/9781475521023.001 _2doi |
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| 035 | _a(IMF)WPIEA2015073 | ||
| 040 |
_aDcWaIMF _beng |
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| 100 | 1 | _aCasey, Peter. | |
| 245 | 1 | 0 |
_aElectronic Fiscal Devices (EFDs) An Empirical Study of their Impact on Taxpayer Compliance and Administrative Efficiency _h[electronic resource] / _cPeter Casey. |
| 260 |
_aWashington, D.C. : _bInternational Monetary Fund, _c2015. |
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| 300 | _a1 online resource (56 p.) | ||
| 490 | 1 |
_aIMF Working Papers; Working Paper ; _vNo. 15/73 |
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| 520 | 3 | _aSeveral administrations have adopted electronic fiscal devices (EFDs) in their quest to combat noncompliance, particularly as regards sales and the value-added tax (VAT) payable on sales. The introduction of EFDs typically requires considerable effort and has costs both for the administration and for the taxpayers that are affected by the requirements of the new rules. Despite their widespread use, and their considerable cost, EFDs can only be effective if they are a part of a comprehensive compliance improvement strategy that clearly identifies risks for the different segments of taxpayers and envisages measures to mitigate these risks. EFDs should not be construed as the "silver bullet" for improving tax compliance: as with any other technological improvement the deployment of fiscal devices alone cannot achieve meaningful results, whether in terms of revenue gains or permanent compliance improvements. | |
| 588 | _aDescription based on print version record. | ||
| 650 | 7 |
_aAdministration _2imf |
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| 650 | 7 |
_aBusiness Processes _2imf |
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| 650 | 7 |
_aBusiness Taxes and Subsidies _2imf |
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| 650 | 7 |
_aBusiness _2imf |
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| 650 | 7 |
_aElectronic Fiscal Devises _2imf |
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| 650 | 7 |
_aGeneral _2imf |
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| 651 | 7 |
_aDominican Republic _2imf |
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| 651 | 7 |
_aKenya _2imf |
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| 651 | 7 |
_aKorea, Republic of _2imf |
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| 651 | 7 |
_aTanzania _2imf |
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| 700 | 1 | _aCastro, Patricio. | |
| 776 | 0 | 8 |
_iPrint Version: _aCasey, Peter. _tElectronic Fiscal Devices (EFDs) An Empirical Study of their Impact on Taxpayer Compliance and Administrative Efficiency _dWashington, D.C. : International Monetary Fund, 2015. _z9781475521023 |
| 830 | 0 |
_aIMF Working Papers; Working Paper ; _vNo. 15/73 |
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| 856 | 4 | 0 |
_uhttp://elibrary.imf.org/view/IMF001/22457-9781475521023/22457-9781475521023/22457-9781475521023.xml _zIMF e-Library |
| 856 | 4 | 0 |
_uhttp://www.imfbookstore.org/IMFORG/9781475521023 _zIMF Book Store |
| 999 |
_c159006 _d159006 |
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