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12 Presumptive Taxation »
Source: Tax Law Design and Drafting, Volume 1
Series: Books
Author(s): Victor Thuronyi
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 23 August 1996
ISBN: 9781557755872
Keywords: inflation, vat, social security, taxation, tax administration
I. General Concepts Presumptive taxation involves the use of indirect means to ascertain tax liability, which differ from the usual rules based on the taxpayer’s accounts....
4 Law of Tax Administration and Procedure »
Source: Tax Law Design and Drafting, Volume 1
Series: Books
Author(s): Victor Thuronyi
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 23 August 1996
ISBN: 9781557755872
Keywords: inflation, vat, social security, taxation, tax administration
Tax administration law covers an enormous number of issues. An essay that attempted to cover each issue in detail would run on for volumes, rather than pages. To keep the discussion at a reasonable length, t...
13 Adjusting Taxes for Inflation »
Source: Tax Law Design and Drafting, Volume 1
Series: Books
Author(s): Victor Thuronyi
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 23 August 1996
ISBN: 9781557755872
Keywords: inflation, vat, social security, taxation, tax administration
Most countries do not adjust their tax systems for inflation, or do so only partially. When inflation reaches significant levels, however, its effects on the tax system cannot be ignored. The best remedy is...
3 Drafting Tax Legislation »
Source: Tax Law Design and Drafting, Volume 1
Series: Books
Author(s): Victor Thuronyi
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 23 August 1996
ISBN: 9781557755872
Keywords: inflation, vat, social security, taxation, tax administration
I. Introduction Drafting tax laws is a subspecialty of legislative drafting in general. 1 This chapter does not attempt a comprehensive treatment bu...
11 Social Security Taxation »
Source: Tax Law Design and Drafting, Volume 1
Series: Books
Author(s): Victor Thuronyi
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 23 August 1996
ISBN: 9781557755872
Keywords: inflation, vat, social security, taxation, tax administration
Will you still need me, will you still feed me, when I’m 64? —John Lennon and Paul McCartney I. Introduction Social security taxes are a m...
13 Role of the Central Bank in Banking Crisis: An Overview »
Source: The Evolving Role of Central Banks
Series: Books
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 15 June 1991
ISBN: 9781557751850
Keywords: central bank, banking, monetary policy, national bank, inflation
In recent years, bank failure has become a growth industry. Banking crisis around the world has become so pervasive that many central bankers are likely to have some personal experi...
24 Effectiveness and Implications of Limits on Central Bank Credit to the Government »
Source: The Evolving Role of Central Banks
Series: Books
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 15 June 1991
ISBN: 9781557751850
Keywords: central bank, banking, monetary policy, national bank, inflation
The main purpose of this paper is to explore the role and consequences of limiting central bank lending to the government. In the first section, the legal provisions that were in fo...
Back Matter »
Source: Tax Law Design and Drafting, Volume 1
Series: Books
Author(s): Victor Thuronyi
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 23 August 1996
ISBN: 9781557755872
Keywords: inflation, vat, social security, taxation, tax administration
Edited by Victor Thuronyi, this book offers an introduction to a broad range of issues in comparative tax law and is based on comparative discussion of the tax laws of developed countries. It presents practical mod...