Verfügbarkeit: Revenue Administration

Revenue Administration: Managing the Shadow Economy

This technical note focuses on the concept of a shadow economy and explains its main characteristics. Although a shadow economy is acknowledged by all G-20 countries as a major and enduring revenue risk, by its nature the size of a shadow economy is difficult to measure. Sweden, however, estimates t...

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1. Verfasser:	Russell, Barrie (VerfasserIn)
Format:	Elektronisch E-Book
Sprache:	English
Veröffentlicht:	Washington, D.C International Monetary Fund 2010
Schriftenreihe:	Technical Notes and Manuals Technical Notes and Manuals No. 2010/14
Online-Zugang:	UBW01 UEI01 LCO01 SBR01 UER01 SBG01 UBG01 FAN01 UBT01 FKE01 UBY01 UBA01 FLA01 UBM01 UPA01 UBR01 FHA01 FNU01 BSB01 TUM01 URL des Erstveröffentlichers
Zusammenfassung:	This technical note focuses on the concept of a shadow economy and explains its main characteristics. Although a shadow economy is acknowledged by all G-20 countries as a major and enduring revenue risk, by its nature the size of a shadow economy is difficult to measure. Sweden, however, estimates that at least half of its total tax gap is attributable to a shadow economy. This note explains what action should revenue agencies take to manage a shadow economy. The most recent initiatives to manage a shadow economy are also described
Beschreibung:	1 Online-Ressource (16 p)
ISBN:	1462355587 9781462355587

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spelling	Russell, Barrie Verfasser aut Revenue Administration Managing the Shadow Economy Russell, Barrie Washington, D.C International Monetary Fund 2010 1 Online-Ressource (16 p) txt rdacontent c rdamedia cr rdacarrier Technical Notes and Manuals Technical Notes and Manuals No. 2010/14 This technical note focuses on the concept of a shadow economy and explains its main characteristics. Although a shadow economy is acknowledged by all G-20 countries as a major and enduring revenue risk, by its nature the size of a shadow economy is difficult to measure. Sweden, however, estimates that at least half of its total tax gap is attributable to a shadow economy. This note explains what action should revenue agencies take to manage a shadow economy. The most recent initiatives to manage a shadow economy are also described Online-Ausg http://elibrary.imf.org/view/IMF005/11047-9781462355587/11047-9781462355587/11047-9781462355587.xml Verlag URL des Erstveröffentlichers Volltext
spellingShingle	Russell, Barrie Revenue Administration Managing the Shadow Economy
title	Revenue Administration Managing the Shadow Economy
title_auth	Revenue Administration Managing the Shadow Economy
title_exact_search	Revenue Administration Managing the Shadow Economy
title_exact_search_txtP	Revenue Administration Managing the Shadow Economy
title_full	Revenue Administration Managing the Shadow Economy Russell, Barrie
title_fullStr	Revenue Administration Managing the Shadow Economy Russell, Barrie
title_full_unstemmed	Revenue Administration Managing the Shadow Economy Russell, Barrie
title_short	Revenue Administration
title_sort	revenue administration managing the shadow economy
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