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|c 5.00 USD
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|z 9781513582757
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|a 2075-8669
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|a BD-DhAAL
|c BD-DhAAL
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|a International Monetary Fund.
|b Fiscal Affairs Dept.
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|a Integrating the Collection of Social Insurance Contributions and Personal Income Taxes.
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|a Washington, D.C. :
|b International Monetary Fund,
|c 2021.
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|a 1 online resource (24 pages)
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|a Technical Notes and Manuals
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|a <strong>Off-Campus Access:</strong> No User ID or Password Required
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|a <strong>On-Campus Access:</strong> No User ID or Password Required
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|a Electronic access restricted to authorized BRAC University faculty, staff and students
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|a This technical note addresses the following questions: -- What are the main ways in which different countries assess and collect personal income tax (PIT) and social insurance contributions (SIC) liabilities (Section I)? -- What is the case for transferring responsibility for a country's SIC collection from its social insurance agency(ies) to its tax authority (Section II)? -- What changes does such integration of collection functions involve (Section III)? -- Are there any lessons from international experience to guide such reforms (Section IV)? -- How to build on these lessons when planning a transfer of collection functions (Section V)? -- Are there any beneficial alternatives to full integration of functions (Section VI)?
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|a Mode of access: Internet
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|a National Government Expenditures and Related Policies
|2 imf
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|a Personal Income and Other Nonbusiness Taxes
|2 imf
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|a Tax Evasion and Avoidance
|2 imf
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|a Technical Notes and Manuals; Technical Notes and Manuals ;
|v No. 2021/008
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| 856 |
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|z Full text available on IMF
|u http://elibrary.imf.org/view/journals/005/2021/008/005.2021.issue-008-en.xml
|z IMF e-Library
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