Actions for Tax Administration Reforms in the Caribbean

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Tax Administration Reforms in the Caribbean

Author
Schlotterbeck, Stephane
Published
Washington, D.C. : International Monetary Fund, 2017.
Physical Description
1 online resource (47 pages)
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Contents
Cover; CONTENTS; ABSTRACT; ABBREVIATIONS AND ACRONYMS; I. INTRODUCTION; II. BACKGROUND; A. Current Fiscal Situation and Revenue Performance in the Caribbean; B. Trends and Challenges of Tax Administration Reforms; C. The Modernization of the Tax System; III. TAX ADMINISTRATION REFORMS; A. Governance Models; B. Structural Reorganization; C. Modernization of the Legal Framework; D. Increasing Attention Devoted to Strategic Management; E. Constraints of Resource Management; F. IT Systems, Automation; G. Operational Management; H. Accountability and Transparency., I. Collaboration with the Private SectorIV. THE VALUE-ADDED TAX CASE; A. Value-Added Tax Performance; B. Lessons Learned from Value-Added Tax Introduction; V. NEXT STEPS; VI. CONCLUSIONS; APPENDIX; REFERENCES; BOXES; 1. Main Features of Semiautonomous Agencies in the Caribbean; 2. Ongoing Reforms in Selected Organization of Eastern Caribbean States Countries; 3. Main Weaknesses of Human Resource Management in Public Service; FIGURES; 1. Tax-to-Gross Domestic Product (2005-15); 2. Component of Revenue; 3. Value-Added Tax Revenue as Percent of Gross Domestic Product., and 4. Value-Added Tax-to-Gross Domestic Product Regional Average (2010-14)5. C-efficiency regional average (2012-14); TABLES; 1. Real Gross Domestic Product Growth in the Caribbean; 2. Revenue Administration Institutional Arrangements in the Caribbean; 3. Tax Administration Organization; 4. Workforce by Country (Situation in 2013); 5. Percentage of Inactive Taxpayers; 6. On-time Filing Rate (on average); 7. Situation of Tax Arrears; 8. Paying Taxes 2015-16; 9. Comparison of Tax Revenue, Pre-VAT and Post-VAT as a Percent of GDP; 10. Evolution of Value-Added Tax Compliance.
Subject(s)
ISBN
9781475592795 (electronic bk.)
1475592795 (electronic bk.)
Note
11. Basic Value-Added Tax Data Per Country.
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