Fundamentals of Government Information

Fundamentals of Government Information PDF

Author: Cassandra J. Hartnett

Publisher: American Library Association

Published: 2017-11-21

Total Pages: 464

ISBN-13: 0838913954

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Government data and resources are uniquely useful to researchers and other library users. But without a roadmap, sifting through the sheer quantity of information to find the right answers is foolhardy. The first edition of this text is well established as an essential navigational tool for both LIS students and professionals; now this newly revised, peer-reviewed update is even more attuned to new sources and types of government information and how best to locate them. Unmatched in its scope, this book covers such key topics as the history of government information, from its colorful beginnings to the era of Wikileaks, Edward Snowden, and data breaches;how to think like a government documents librarian in order to find information efficiently, plus other research tips;all types of law resources and information, including public laws and the U.S. Code, Case Law and the judicial branch, and regulations;Congressional literature, from bills and committee hearings to the U.S. Congressional Serial Set;patents, trademarks, and intellectual property;census data, educational information, and other statistical resources;health information, with an in-depth look at the Patient Protection and Affordable Care Act and the trend toward and impact of online medical records; and science, environmental, and energy resources from agencies like the Environmental Protection Agency and the Department of Energy.Exercises throughout the text support instruction, while the approachable and well-organized style make it ideal for day-to-day reference use.

Brazil: Tax Expenditure Rationalization Within Broader Tax Reform

Brazil: Tax Expenditure Rationalization Within Broader Tax Reform PDF

Author: Maria Delgado Coelho

Publisher: International Monetary Fund

Published: 2021-09-24

Total Pages: 46

ISBN-13: 1513596624

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The excessive complexity and burden of the Brazilian tax system, riddled by cumulative indirect taxes and heavy payroll contributions, have led to an accumulation of fiscal incentives aimed at reducing its burden on taxpayers and productive activities. Federal and subnational tax expenditures currently stand at over 5 percent of GDP. Rationalizing them can only be comprehensively feasible in the context of a broader sequenced tax reform, and could reduce resource misallocation and income inequality, as well as provide new revenues.

Case Studies in Tax Revenue Mobilization in Low-Income Countries

Case Studies in Tax Revenue Mobilization in Low-Income Countries PDF

Author: Mr.Bernardin Akitoby

Publisher: International Monetary Fund

Published: 2019-05-14

Total Pages: 32

ISBN-13: 1498315429

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How can Low-Income Countries (LICs) enhance tax revenue collection to finance their vast development needs? We address this question by analyzing seven tax reform experiences in LICs (Burkina Faso, The Gambia, Maldives, Mauritania, Rwanda, Senegal, and Uganda). Three lessons stand out, although reforms must be tailored to individual circumstances: (i) Tax reforms require first and foremost political commitment and buy-in from key stakeholders; (ii) Countries that pursue both revenue administration and tax policy reforms tend to see much larger and persistent gains; and (iii) A successful strategy often starts with fiscal reform measures with immediate effect to build momentum. These can include: simplifying the tax system; curbing exemptions; reforming indirect taxes on goods and services (e.g., excises); and better managing compliance risks through strengthening taxpayer segmentation (often beginning with strengthening the Large Taxpayers Office). A comprehensive reform strategy (e.g., a medium-term revenue strategy) can help to properly sequence reform measures and facilitate their implementation.

Current Challenges in Revenue Mobilization - Improving Tax Compliance

Current Challenges in Revenue Mobilization - Improving Tax Compliance PDF

Author: International Monetary Fund

Publisher: International Monetary Fund

Published: 2015-01-29

Total Pages: 81

ISBN-13: 1498344895

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This paper addresses core challenges that all tax administrations face in dealing with noncompliance—which are now receiving renewed attention. Long a priority in developing countries, assuring strong compliance has acquired greater priority in countries facing intensified revenue needs, and is critical for fairness and statebuilding. Series: Policy Papers

Designing a Tax Administration Reform Strategy

Designing a Tax Administration Reform Strategy PDF

Author: Ms.Katherine Baer

Publisher: International Monetary Fund

Published: 1997-03-01

Total Pages: 37

ISBN-13: 1451980396

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Building on previous FAD work in the tax administration field, this paper defines broad criteria for diagnosing the problems in a country’s tax administration and formulating an appropriate reform strategy. To be effective, this strategy should be based on the size of the tax gap and the country’s particular circumstances. This paper discusses some guiding principles which have provided the basis for successful reforms, including: reducing the tax system’s complexity, encouraging taxpayers’ voluntary compliance, differentiating the treatment of taxpayers by their revenue potential, and ensuring the reform’s effective management. Also discussed are specific bottlenecks that hinder the effectiveness of the tax administration’s operations.