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The global financial and economic crisis presents major challenges for tax agencies. With the economic downturn, tax agencies are encountering emerging compliance problems and greater demands for taxpayer support in the face of prospective budget cuts. To help address these challenges, this paper encourages tax agencies to develop a tax compliance strategy for the crisis by (1) expanding assistance to taxpayers, (2) refocusing enforcement on emerging compliance risks, (3) enacting legislative reforms that facilitate tax administration, and (4) improving communication programs. In each of these areas, the paper identifies specific measures to underpin the strategy, drawing on practices from leading tax agencies and experiences from IMF technical assistance. The paper also highlights emerging tax compliance issues in the financial sector.

Financial Risk Management --- Macroeconomics --- Public Finance --- Taxation --- Fiscal Policy --- Tax Evasion and Avoidance --- Taxation, Subsidies, and Revenues: Other Sources of Revenue --- Taxation, Subsidies, and Revenue: General --- Financial Crises --- Business Fluctuations --- Cycles --- Public finance & taxation --- Economic & financial crises & disasters --- Economic growth --- Financial crises --- Revenue administration --- Economic recession --- Tax return filing compliance --- Tax refunds --- Revenue --- Recessions --- Tax administration and procedure --- Fiscal policy --- United States

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How to Establish a Tax Policy Unit.

Budget --- Budgeting & financial management --- Budgeting --- Fiscal Policy --- Fiscal policy --- Law and legislation --- Macroeconomics --- Public finance & taxation --- Public Finance --- Revenue administration --- Revenue forecasting --- Revenue --- Tax administration and procedure --- Tax expenditures --- Tax Law --- Tax law --- Tax policy units --- Taxation & duties law --- Taxation --- Taxation, Subsidies, and Revenue: General --- Taxation, Subsidies, and Revenues: Other Sources of Revenue --- South Africa

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Création d’une unité de politique fiscale.

Budget --- Budgeting & financial management --- Budgeting --- Fiscal Policy --- Fiscal policy --- Law and legislation --- Macroeconomics --- Public finance & taxation --- Public Finance --- Revenue administration --- Revenue forecasting --- Revenue --- Tax administration and procedure --- Tax expenditures --- Tax Law --- Tax law --- Tax policy units --- Taxation & duties law --- Taxation --- Taxation, Subsidies, and Revenue: General --- Taxation, Subsidies, and Revenues: Other Sources of Revenue --- South Africa

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Fiscal rules—legal restrictions on government borrowing, spending, or debt accumulation (like the Gramm-Rudman-Hollings Act in the United States)—have recently been adopted or considered in several countries, both industrial and developing. Previous literature stresses that such laws restrict countercyclical government borrowing, thus preventing intertemporal equalization of marginal deadweight losses of taxation—an idea associated with Frank Ramsey. However, such literature typically abstracts from persistent current deficits that are financed by future tax increases. Eliminating such deficits may substantially reduce tax rate variability—the very goal of countercyclical borrowing—even over a finite horizon. Thus, Gramm-Rudman-Hollings and Frank Ramsey are not necessarily enemies and they may even be good friends!.

Fiscal policy. --- Business cycles. --- Taxation --- Tax rates --- Tax tables --- Economic cycles --- Economic fluctuations --- Cycles --- Tax policy --- Economic policy --- Finance, Public --- Rates and tables. --- Government policy --- Budgeting --- Macroeconomics --- Public Finance --- Allocative Efficiency --- Cost-Benefit Analysis --- Policy Objectives --- Policy Designs and Consistency --- Policy Coordination --- Fiscal Policy --- National Government Expenditures and Related Policies: General --- Taxation, Subsidies, and Revenues: Other Sources of Revenue --- Public finance & taxation --- Budgeting & financial management --- Expenditure --- Fiscal rules --- Fiscal policy --- Tax expenditures --- Public expenditure review --- Public financial management (PFM) --- Expenditures, Public --- Budget --- Argentina

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From the mid-1980s to early 1990s, Latin American tax policy provided rich lessons for other reforming countries. Meaningful innovations led also to perceptible revenue gains. Later in the 1990s, tax policies began to drift. Shining examples of fundamental reform seemed to lose their luster. Revenue in terms of GDP also stagnated, partly reflecting over-reliance on consumption taxes and neglect of taxable capacity on incomes. The stagnation has been exacerbated by excessively simplified administrative practices. Based on these developments and on the limited taxability of internationally mobile capital, the paper anticipates a likely tax structure for the new century.

Personal Finance -Taxation --- Taxation --- Corporate Taxation --- Personal Income and Other Nonbusiness Taxes and Subsidies --- Business Taxes and Subsidies --- Taxation, Subsidies, and Revenues: Other Sources of Revenue --- Taxation and Subsidies: Other --- International Fiscal Issues --- International Public Goods --- Taxation, Subsidies, and Revenue: General --- Public finance & taxation --- Corporate & business tax --- Income tax systems --- Income and capital gains taxes --- Personal income tax --- Tax administration core functions --- Corporate income tax --- Taxes --- Revenue administration --- Income tax --- Tax administration and procedure --- Corporations --- Argentina