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.
Key Issues in Natural Resource Taxation and Revenue Management in the Commonwealth
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.
Issues in Monetary and Fiscal Policy in Small Developing States: A Case Study of the Caribbean
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.
Interactive Tutorial of Tax Audit Techniques in Cash Based Economies
An interactive guide to help users learn and understand tax audit techniques in cash based economies.
Tax Audit Techniques in Cash Based Economies: A Practical Guide
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.
Examination of Accounts for Tax Auditing
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.
Gender Impacts of Revenue Collection in India
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.
Gender Impacts of Revenue Collection in Uganda
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.
Considering the Consequences: The Development Implications of Initiatives on Taxation, Anti-money Laundering and Combating the Financing of Terrorism
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.
Implementing Computerisation and Information Technology for Tax Administration
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.
Assessing the Playing Field: International Cooperation in Tax Information Exchange
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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