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Indirect Taxes on International Aviation

Indirect Taxes on International Aviation »

Source: Indirect Taxes on International Aviation

Volume/Issue: 2006/124

Series: IMF Working Papers

Author(s): Jon Strand , and Michael Keen

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 May 2006

ISBN: 9781451863840

Keywords: aviation taxes, aviation fuel, fuel tax, airlines, airline, air transport, Air Transportation,

This paper examines the case for internationally coordinated indirect taxes on aviation (as a source of general revenue-not (necessarily) as a source of development finance). The case for such taxes is strong: the...

13 Role of the Central Bank in Banking Crisis: An Overview

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...

12 Presumptive Taxation

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....

Anexo II. Evolución reciente de los mercados de productos primarios

Anexo II. Evolución reciente de los mercados de productos primarios »

Source: Perspectivas de la economía mundial, mayo de 1998 : Estudio realizado por los funcionarios del Fondo Monetario Internacional

Series: World Economic Outlook

Author(s): International Monetary Fund. Research Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 30 May 1998

Language: Spanish

ISBN: 9781557757425

Desde mediados de 1997 —es decir, inmediatamente antes del inicio de la crisis de los mercados financieros y cambiarios de Tailandia— los precios del grupo de productos primarios han caído más de un 10%...

4 Law of Tax Administration and Procedure

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...

24 Effectiveness and Implications of Limits on Central Bank Credit to the Government

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...

Article III

Article III »

Source: Selected Decisions and Selected Documents of the International Monetary Fund

Series: Selected Decisions

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 08 May 2008

ISBN: 9781589068360

Keywords: payments, debt, obligations, balance of payments, interest

Quotas and Subscriptions Adjustment of Quotas The first interval of five years, at the end of which the Fund shall review the quotas of...

13 Adjusting Taxes for Inflation

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...

IV. Crisis financieras: Características e indicadores de la vulnerabilidad

IV. Crisis financieras: Características e indicadores de la vulnerabilidad »

Source: Perspectivas de la economía mundial, mayo de 1998 : Estudio realizado por los funcionarios del Fondo Monetario Internacional

Series: World Economic Outlook

Author(s): International Monetary Fund. Research Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 30 May 1998

Language: Spanish

ISBN: 9781557757425

Las crisis financieras que estallaron en Asia oriental en el segundo semestre de 1997 son las últimas de una serie de episodios similares que han experimentado las economías de diversas regiones del mundo du...

3 Drafting Tax Legislation

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...