Taxation

Includes authoritative titles from the Commonwealth Association of Tax Administrators that promote the improvement of tax administration within the Commonwealth. With particular emphasis on tax auditing techniques, combatting tax evasion, implementing computerisation and IT, and international tax competition.

Contributor: Daniel Wilde
Series title: Economic Paper
Number within series: 96
Publication date: 21 October 2016
Format: Paperback

This Economic Paper analyses key issues in natural resource taxation and revenue management and recommends policies that can improve countries’ economic performance. The discussion draws on economic theory, empirical evidence and the work of the Commonwealth Secretariat.

Publication date: 23 September 2011
Format: E-book (PDF), Paperback

This study examines how monetary and fiscal policies are implemented in Caribbean small states, tracing the differences and similarities in tax structure, current expenditure and current revenues. It shows the impact of monetary policy on inflation and the importance of exchange rate regimes to the effectiveness of monetary policy in the region.

Publication date: 15 April 2011
Format: CD-ROM

An interactive guide to help users learn and understand tax audit techniques in cash based economies.

Publication date: 1 November 2010
Format: Paperback, Paperback

Second edition of a practical guide to using tax audits to detect concealed income in the most common trades in cash based economies. Based on methods used widely in the Indo-Pakistan sub-continent, it is also useful in other developing countries with cash based economies.

Contributor: Jameel Ahmed Bhutto
Publication date: 1 November 2010
Format: Paperback

This practical guide will help tax auditors to identify material defects and distortions in accounts prepared with the wilful intention of avoiding the proper taxation of income. A useful guide to enhancing their general understanding of accounting practices, enabling more effective scrutiny of business accounts.

Contributor: Nirmala Banerjee
Series title: Economic Paper Series
Publication date: 1 November 2008
Format: E-book (PDF), Paperback

By highlighting the relative effects of changes in taxation policy on men and on women through a case study from India, this title helps to raise awareness of gender among those responsible for planning the tax system, in India and elsewhere.

Contributor: Nite Tanzarn
Series title: Economic Paper Series
Publication date: 1 November 2008
Format: E-book (PDF), Paperback

Presents revenue and tax system in Uganda, a country that has moved from analysis to action in gender responsive budgeting. This book shows policy-makers in ministries of finance worldwide how government revenue collection practices affect men and women differently, and how to build an awareness of gender into financial policy.

Publication date: 1 June 2008
Format: E-book (PDF), Paperback

What have been the consequences of the various regulatory initiatives on international financial centres in small countries? This study of three small Commonwealth countries - Barbados, Mauritius and Vanuatu - suggests that the costs of implementing various standards have exceeded any identifiable benefits for the countries concerned.

Publication date: 1 June 2007
Format: Paperback

This publication offers guidance to revenue agencies that are in the process of designing or implementing computerisation or information technology projects to improve the efficiency of their tax administration.

Contributor: Camille Stoll-Davey
Series title: Economic Paper Series
Publication date: 1 May 2007
Format: E-book (PDF), Paperback

Full participation by small and developing countries in the financial services sector requires a "level playing field". This work analyses debates on this issue between the OECD and small and developing countries, and suggests ways to ensure fairness in international taxation matters.

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