This study analyzes the impacts of the financial crisis on power sectors in five countries in the region: Armenia, Kyrgyz Republic, Romania, Serbia and Ukraine. Before the …
Properly used tax expenditures can play an important role in implementing countries' economic and social policies. But they often go unnoticed because they take many forms of …
By combining case studies, recent research, and the latest developments in tax compliance into a coherent and holistic framework, the book aims to guide policymakers and tax …
Small and medium enterprise (SME) support programs are a common feature of industrial policy in developing countries, but one whose effectiveness is not well known. Governments are …
The 2009 global crisis has brought into question many economic concepts, policies, and implementation practices that economists supported in previous decades. Counter-cyclical …
Excise taxes are targeted special taxes applied to a particular set of goods such as cigarettes, beer, spirits. Well designed, they can be a win-win, raising significant revenues …
This volume examines the possibilities and pitfalls for successful financial sector tax reform from theoretical, empirical and practical perspectives. It explores the possibilities …
In order to minimize the need for taxpayers to respond to multiple revenue agencies, some countries have integrated their revenue administrations, either by merging tax and customs …