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Electronic commerce --- Comercio electrónico --- Value-added tax. --- Impuesto al valor agregado. --- Added-value tax --- Goods and services tax --- GST (Goods and services tax) --- Tax on added value --- VAT (Value-added tax) --- Sales tax --- Bit tax --- Taxation. --- Impuestos.

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Ce rapport porte sur la huitième revue de l'accord entre la Côte d'Ivoire et le FMI au titre de la facilité élargie de crédit. Les perspectives macroéconomiques restent bonnes, les projections faisant état de taux de croissance élevés grâce à des améliorations durables du climat des affaires et à la hausse des investissements privés, notamment dans les grands projets d’infrastructures dans le cadre de PPP. Les projections de croissance à court terme risquent d’être légèrement révisées à la baisse. De mauvaises conditions météorologiques dues à El Niño pourraient réduire la production, et l’incapacité à maîtriser les risques budgétaires pourrait affaiblir les comptes budgétaires. Les services du FMI appuient la demande faite par les autorités d’achever la huitième revue au titre de l’accord FEC.

Credit --- Debt Management --- Debt --- Debts, External --- Debts, Public --- Exports and Imports --- External debt --- Finance, Public --- Fiscal policy --- International economics --- International Lending and Debt Problems --- Macroeconomics --- Monetary economics --- Monetary Policy, Central Banking, and the Supply of Money and Credit: General --- Money and Monetary Policy --- National Government Expenditures and Related Policies: General --- Public debt --- Public finance & taxation --- Public Finance --- Public financial management (PFM) --- Revenue administration --- Revenue --- Sales tax, tariffs & customs duties --- Sovereign Debt --- Taxation --- Taxation, Subsidies, and Revenue: General --- Côte d'Ivoire

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This paper discusses Côte D’Ivoire’s Requests for an Extended Arrangement Under the Extended Fund Facility (EFF) and an Arrangement Under the Extended Credit Facility (ECF). Extending the gains of 2015, solid economic and fiscal performance continued in 2016. Strong investment and private consumption contributed to real GDP growth estimated at about 9 percent in 2015. In 2016, booming extractive industries and rising domestic demand supported activity in the commercial sector, which should sustain GDP growth at about 8 percent. The macroeconomic outlook remains favorable, but structural bottlenecks pose challenges to sustained strong growth. The IMF staff supports the authorities’ request for the ECF and EFF arrangements.

Economic development. --- Development, Economic --- Economic growth --- Growth, Economic --- Economic policy --- Economics --- Statics and dynamics (Social sciences) --- Development economics --- Resource curse --- Banks and Banking --- Exports and Imports --- Macroeconomics --- Public Finance --- Taxation --- Corporate Finance --- International Lending and Debt Problems --- Debt --- Debt Management --- Sovereign Debt --- Taxation, Subsidies, and Revenue: General --- National Government Expenditures and Related Policies: General --- General Aggregative Models: General --- Public finance & taxation --- International economics --- Sales tax, tariffs & customs duties --- Banking --- Public debt --- External debt --- Public financial management (PFM) --- Revenue administration --- Debt sustainability --- Debts, External --- Debts, Public --- Finance, Public --- Revenue --- National income --- Côte d'Ivoire

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This paper studies tax withholding on business sales, a widely used compliance mechanism which is largely ignored by public finance theory. The study introduces a withholding scheme, whereby the payer in a transaction collects tax from the payee, in a standard evasion model. If the taxpayer can fully reclaim the tax withheld, withholding is irrelevant to her evasion decision. If reclaim is costly, however, withholding establishes a compliance default. To show this empirically, the analysis exploits a ten-year panel of registration, income tax and sales tax records from 400,000 firms in Costa Rica, and over 20 million third-party information and withholding reports. The paper first documents the anatomy of compliance, providing novel measures of compliance gaps on the extensive, intensive and payment margins. It then shows that interventions leveraging the existing third-party information reduce these compliance gaps only marginally. Coverage by a withholding scheme, in contrast, is correlated with higher reported taxable income both across firms and within firms across time. Quasi-experimental estimations show that a doubling of the withholding rate leads to a 40 percent increase in tax payment among treated firms and a 10 percent increase in aggregate revenue. The mechanisms are incomplete reclaim of the tax withheld and reduced misreporting.

Added Tax. --- Assessment. --- Auction. --- Audit. --- Border Taxes. --- Business Tax. --- Capital Tax. --- Cash Transactions. --- Check. --- Communications. --- Compliance Gap. --- Corporate Income Tax. --- Corporate Tax. --- Corporate Taxation. --- Corporation Tax. --- Credit Card. --- Creditors. --- Customers. --- Debt Markets. --- Debtors. --- Default. --- Derivative. --- Developing Countries. --- Developing Economies. --- Dividend Tax. --- Dividend. --- Dummy Variable. --- Emerging Markets. --- Enforcement Mechanism. --- Enforcement. --- Eveloping Country. --- Exchange. --- Exports. --- Federal Reserve System. --- Federal Reserve. --- Finance and Financial Sector Development. --- Finance. --- Future. --- Goods. --- Governance. --- Government Revenue. --- Holding. --- Income Levels. --- Income Tax. --- Income Volatility. --- Income. --- Input Tax. --- Instrument. --- Interest. --- Internal Revenue. --- International Bank. --- Investment. --- Labor Market. --- Late Payments. --- Law and Development. --- Levies. --- Liability. --- Liquidity. --- Macroeconomics and Economic Growth. --- Marginal Tax Rates. --- Market. --- Middle-Income Country. --- Optimal Taxation. --- Output. --- Payment Methods. --- Payment Obligation. --- Personal Income Tax. --- Personal Income. --- Political Economy. --- Power Parity. --- Private Sector Development. --- Property Tax. --- Property. --- Public Finance. --- Remittance. --- Rent. --- Reserve. --- Retirement Savings. --- Return. --- Revenue. --- Risk Aversion. --- Sale of Goods. --- Sales Tax. --- Saving. --- Savings Accounts. --- Share. --- Tax Administration. --- Tax Audit. --- Tax Base. --- Tax Brackets. --- Tax Collection. --- Tax Compliance. --- Tax Credits. --- Tax Enforcement. --- Tax Evasion. --- Tax Incentive. --- Tax Law. --- Tax Liability. --- Tax Payers. --- Tax Rate. --- Tax Reform. --- Tax Reports. --- Tax Return. --- Tax Revenue. --- Tax Sales. --- Tax Structures. --- Tax System. --- Tax. --- Taxable Activities. --- Taxable Income. --- Taxation and Subsidies. --- Taxation. --- Taxpayer Compliance. --- Taxpayer. --- Trade. --- Transaction Cost. --- Transaction. --- Transport Economics Policy and Planning. --- Transport. --- Value Added Tax. --- Volatility. --- Wealth Tax. --- World Development Indicators.