Integrating a Unified Revenue Administration for Tax and Social Contribution Collections : Experiences of Central and Eastern European Countries.
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 coll...
Autor Corporativo: | |
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Formato: | Periódico |
Idioma: | English |
Publicado em: |
Washington, D.C. :
International Monetary Fund,
2004.
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Colecção: | IMF Working Papers; Working Paper ;
No. 2004/237 |
Acesso em linha: | Full text available on IMF |