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The value-added tax (VAT) has the potential to generate significant government revenue. Despite its intrinsic self-enforcement capacity, many tax administrations find it challenging to refund excess input credits, which is critical to a well-functioning VAT system. Improperly functioning VAT refund practices can have profound implications for fiscal policy and management, including inaccurate deficit measurement, spending overruns, poor budget credibility, impaired treasury operations, and arrears accumulation.This note addresses the following issues: (1) What are VAT refunds and why should they be managed properly? (2) What practices should be put in place (in tax policy, tax administration, budget and treasury management, debt, and fiscal statistics) to help manage key aspects of VAT refunds? For a refund mechanism to be credible, the tax administration must ensure that it is equipped with the strategies, processes, and abilities needed to identify VAT refund fraud. It must also be prepared to act quickly to combat such fraud/schemes.
Macroeconomics --- Economics: General --- International Economics --- Taxation --- Money and Monetary Policy --- Taxation, Subsidies, and Revenue: General --- Business Taxes and Subsidies --- Monetary Policy, Central Banking, and the Supply of Money and Credit: General --- Aggregate Factor Income Distribution --- Monetary Systems --- Standards --- Regimes --- Government and the Monetary System --- Payment Systems --- Sales tax, tariffs & customs duties --- Public finance & taxation --- Monetary economics --- Tax refunds --- Revenue administration --- Value-added tax --- Taxes --- Tax administration core functions --- Credit --- Money --- Income --- National accounts --- Currencies --- Excise tax --- Fiscal policy --- Spendings tax --- Tax administration and procedure --- Australia
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Achieving gender equality remains a significant challenge, that has only deepened with the on-set of the COVID-19 pandemic. Gender budgeting (GB) can help promote gender equality by applying a gender perspective to fiscal policies and the budget process. This paper takes stock of GB practices in G20 countries and benchmarks country performance using a GB index and data gathered from an IMF survey. All G20 countries have enacted gender focused fiscal policies but the public financial management (PFM) tools to operationalize these policies are far less established. We find that notwithstanding heterogeneity across countries, the average G20 level of GB practice is relatively low. More progress has been made establishing GB frameworks and budget preparation tools than with budget execution, monitoring and auditing. Too few countries assess the upfront impact of policies on gender and/or evaluate ex-post the effectiveness of policies and programs. Where GB features are in place, they tend to operate as an ‘add-on’, rather than a strategic and integral part of resource allocation decisions. Progress with GB does not appear to be dependent on the level of country development. Key to future efforts will be harnessing opportunities for integrating GB tools into existing PFM systems and more closely linking GB initiatives with PFM reforms.
Macroeconomics --- Economics: General --- Gender Studies --- Budgeting --- Women''s Studies' --- Public Finance --- Economics of Gender --- Non-labor Discrimination --- Policy Objectives --- Policy Designs and Consistency --- Policy Coordination --- National Budget --- Budget Systems --- National Government Expenditures and Related Policies: General --- Economic & financial crises & disasters --- Economics of specific sectors --- Gender studies, gender groups --- Social discrimination & equal treatment --- Budgeting & financial management --- Gender studies --- women & girls --- Public finance & taxation --- Gender inequality --- Gender --- Gender budgeting --- Budget planning and preparation --- Public financial management (PFM) --- Women --- Currency crises --- Informal sector --- Economics --- Sex role --- Sex discrimination --- Budget --- Finance, Public --- Austria
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The value-added tax (VAT) has the potential to generate significant government revenue. Despite its intrinsic self-enforcement capacity, many tax administrations find it challenging to refund excess input credits, which is critical to a well-functioning VAT system. Improperly functioning VAT refund practices can have profound implications for fiscal policy and management, including inaccurate deficit measurement, spending overruns, poor budget credibility, impaired treasury operations, and arrears accumulation.This note addresses the following issues: (1) What are VAT refunds and why should they be managed properly? (2) What practices should be put in place (in tax policy, tax administration, budget and treasury management, debt, and fiscal statistics) to help manage key aspects of VAT refunds? For a refund mechanism to be credible, the tax administration must ensure that it is equipped with the strategies, processes, and abilities needed to identify VAT refund fraud. It must also be prepared to act quickly to combat such fraud/schemes.
Australia --- Macroeconomics --- Economics: General --- International Economics --- Taxation --- Money and Monetary Policy --- Taxation, Subsidies, and Revenue: General --- Business Taxes and Subsidies --- Monetary Policy, Central Banking, and the Supply of Money and Credit: General --- Aggregate Factor Income Distribution --- Monetary Systems --- Standards --- Regimes --- Government and the Monetary System --- Payment Systems --- Sales tax, tariffs & customs duties --- Public finance & taxation --- Monetary economics --- Tax refunds --- Revenue administration --- Value-added tax --- Taxes --- Tax administration core functions --- Credit --- Money --- Income --- National accounts --- Currencies --- Excise tax --- Fiscal policy --- Spendings tax --- Tax administration and procedure
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Achieving gender equality remains a significant challenge, that has only deepened with the on-set of the COVID-19 pandemic. Gender budgeting (GB) can help promote gender equality by applying a gender perspective to fiscal policies and the budget process. This paper takes stock of GB practices in G20 countries and benchmarks country performance using a GB index and data gathered from an IMF survey. All G20 countries have enacted gender focused fiscal policies but the public financial management (PFM) tools to operationalize these policies are far less established. We find that notwithstanding heterogeneity across countries, the average G20 level of GB practice is relatively low. More progress has been made establishing GB frameworks and budget preparation tools than with budget execution, monitoring and auditing. Too few countries assess the upfront impact of policies on gender and/or evaluate ex-post the effectiveness of policies and programs. Where GB features are in place, they tend to operate as an ‘add-on’, rather than a strategic and integral part of resource allocation decisions. Progress with GB does not appear to be dependent on the level of country development. Key to future efforts will be harnessing opportunities for integrating GB tools into existing PFM systems and more closely linking GB initiatives with PFM reforms.
Austria --- Macroeconomics --- Economics: General --- Gender Studies --- Budgeting --- Women''s Studies' --- Public Finance --- Economics of Gender --- Non-labor Discrimination --- Policy Objectives --- Policy Designs and Consistency --- Policy Coordination --- National Budget --- Budget Systems --- National Government Expenditures and Related Policies: General --- Economic & financial crises & disasters --- Economics of specific sectors --- Gender studies, gender groups --- Social discrimination & equal treatment --- Budgeting & financial management --- Gender studies --- women & girls --- Public finance & taxation --- Gender inequality --- Gender --- Gender budgeting --- Budget planning and preparation --- Public financial management (PFM) --- Women --- Currency crises --- Informal sector --- Economics --- Sex role --- Sex discrimination --- Budget --- Finance, Public --- Women & girls --- Women's Studies
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tekeningen. --- Goya y Lucientes, Francisco José de. --- Zapater, Martín.
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Painting --- paintings [visual works] --- painting techniques --- Paret y Alcázar, Luis --- Spain
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