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Taxes --- Developing countries --- Tax administration and procedure --- Taxpayer compliance --- 336.2 <1-773> --- 339.96 --- -Taxpayer compliance --- -monetair beleid --- belastingen --- administrations fiscales --- contribuable --- controle --- international --- AA* / International - Internationaal --- 336.201 --- 336.208 --- 334.4 --- 330.05 --- 336.2 --- Tax compliance --- Compliance --- Tax collection --- Tax practice --- Tax procedure --- Taxation --- Belastingsakkoorden. Belastingswezen--Gebieden in ontwikkeling. Ontwikkelingslanden --- Ontwikkelingshulp. Ontwikkelingssamenwerking. Ontwikkelingsproblematiek --- fiscale administraties --- belastingplichtige --- contrôle --- internationaal --- Fiscaal regime: structuur en evolutie. Fiscale hervorming. --- Grondslag, vereffening, inning en controle van de belastingen. Fiscale fraude. Zwartwerk. Parallelle economie. --- Openbare financiën. Samenwerking op fiscaal gebied. --- Working papers --- Taxpayer compliance. --- Tax administration and procedure. --- 339.96 Ontwikkelingshulp. Ontwikkelingssamenwerking. Ontwikkelingsproblematiek --- 336.2 <1-773> Belastingen. Belastingswezen. Openbare financien. Belastingspolitiek. Belastingstheorie. Belastingsharmonisatie. Fiskale politiek. Belastingsleer. Belastingsdruk. Belastingstechniek. Belastingsstelsel.Belastingstarief--Gebieden in ontwikkeling. Ontwikkelingslanden --- 336.2 <1-773> Belastingsakkoorden. Belastingswezen--Gebieden in ontwikkeling. Ontwikkelingslanden --- Belastingen. Belastingswezen. Openbare financien. Belastingspolitiek. Belastingstheorie. Belastingsharmonisatie. Fiskale politiek. Belastingsleer. Belastingsdruk. Belastingstechniek. Belastingsstelsel.Belastingstarief--Gebieden in ontwikkeling. Ontwikkelingslanden --- monetair beleid --- Openbare financiën. Samenwerking op fiscaal gebied --- Fiscaal regime: structuur en evolutie. Fiscale hervorming --- Grondslag, vereffening, inning en controle van de belastingen. Fiscale fraude. Zwartwerk. Parallelle economie --- Tax administration and procedure - Developing countries --- Taxpayer compliance - Developing countries

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Tax amnesties remain as popular as ever as a tool for raising revenue and increasing tax compliance. International experience, however, shows that the costs of tax amnesty programs often exceed the programs’ benefits. This paper weighs the advantages and disadvantages of tax amnesties, drawing on results from the theoretical literature, econometric evidence, and selected country and U.S. state case studies. The authors conclude that “successful” tax amnesties are the exception rather than the norm. Improvements in tax administration are the essential ingredient in addressing the main problems that tax amnesties seek to address. Indeed, the most successful amnesty programs rely on improving the tax administration’s enforcement capacity. ?Given the potential drawbacks of tax amnesties, a few alternative measures are discussed.

Tax amnesty. --- Amnesty --- Tax collection --- Exports and Imports --- Public Finance --- Taxation --- Taxation, Subsidies, and Revenue: General --- Tax Evasion and Avoidance --- Personal Income and Other Nonbusiness Taxes and Subsidies --- Auditing --- International Lending and Debt Problems --- Tax Law --- Public finance & taxation --- Welfare & benefit systems --- Management accounting & bookkeeping --- International economics --- Taxation & duties law --- Tax administration core functions --- Revenue administration --- Tax evasion --- Social security contributions --- Taxes --- Tax return filing compliance --- Tax administration and procedure --- Revenue --- Social security --- United States

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One area that has not been reviewed in developing countries is the growing focus on different segments of the taxpayer population-including the large taxpayers-as a way to encourage greater stability in public revenue flows, improve the effectiveness and efficiency of tax administration, and introduce innovations in the public sector. Based on a sample of about 40 countries, this paper provides an overview of country practices in terms of the organization, systems, and procedures used by tax administrations to monitor the compliance of the large taxpayers. The paper also reviews the effectiveness of large taxpayer operations in selected developing and transition countries where the IMF has recommended their establishment.

Taxpayer compliance. --- Taxpayer compliance --- Tax administration and procedure. --- Tax administration and procedure --- Tax practice --- Tax procedure --- Taxation --- Tax compliance --- Compliance --- Tax collection --- Corporate Finance --- Exports and Imports --- Public Finance --- Corporate Taxation --- Taxation, Subsidies, and Revenue: General --- Auditing --- Business Taxes and Subsidies --- Corporate Finance and Governance: General --- International Lending and Debt Problems --- Public finance & taxation --- Management accounting & bookkeeping --- Corporate & business tax --- Ownership & organization of enterprises --- International economics --- Tax administration core functions --- Revenue administration --- Taxpayer services --- Public financial management (PFM) --- Revenue --- Corporations --- Small business --- United Kingdom

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Policymakers are struggling to accommodate cryptocurrencies within tax systems not designed to handle them; this paper reviews the issues that arise. The greatest challenges are for implementation: crypto’s quasi-anonymity is an inherent obstacle to third-party reporting. Design problems arise from cryptocurrencies’ dual nature as investment assets and means of payment: more straightforward is a compelling case for corrective taxation of carbon-intensive mining. Ownership is highly concentrated at the top, but many crypto investors have only moderate incomes. The capital gains tax revenue at stake worldwide may be in the tens of billions of dollars, but the more profound risks may ultimately be for VAT/sales taxes.

Macroeconomics --- Economics: General --- Industries: Financial Services --- Taxation --- Money and Monetary Policy --- Fiscal Policy --- Business Taxes and Subsidies --- Fiscal Policies and Behavior of Economic Agents: Firm --- Monetary Systems --- Standards --- Regimes --- Government and the Monetary System --- Payment Systems --- Personal Income and Other Nonbusiness Taxes and Subsidies --- Economic & financial crises & disasters --- Economics of specific sectors --- Distributed ledgers --- Public finance & taxation --- Monetary economics --- Virtual currencies --- Technology --- Blockchain and DLT --- Currencies --- Money --- Capital gains tax --- Taxes --- Value-added tax --- Currency crises --- Informal sector --- Economics --- Financial services industry --- Technological innovations --- Blockchains --- Databases --- Spendings tax