IDEAS home Printed from https://ideas.repec.org/p/imf/imfwpa/2004-237.html
   My bibliography  Save this paper

Integrating a Unified Revenue Administration for Tax and Social Contribution Collections: Experiences of Central and Eastern European Countries

Author

Listed:
  • International Monetary Fund

Abstract

During the 1990s, a failure to collect social contributions in Central and Eastern European countries deprived pension schemes of resources needed to meet their obligations. Based on these countries' experience, this paper examines the trend to increase coordination of tax and contribution collections. It sets out the rationale for establishing a unified agency as the best long-term strategy, and discusses policy and administrative issues in implementing this approach. The appendix presents three case studies for Albania, Bulgaria, and Romania, which are establishing a unified revenue administration. Another case study is presented for Sweden, which successfully integrated tax and social contributions collections in the 1980s.

Suggested Citation

  • International Monetary Fund, 2004. "Integrating a Unified Revenue Administration for Tax and Social Contribution Collections: Experiences of Central and Eastern European Countries," IMF Working Papers 2004/237, International Monetary Fund.
    • Handle: RePEc:imf:imfwpa:2004/237
    as

    Download full text from publisher

    File URL: http://www.imf.org/external/pubs/cat/longres.aspx?sk=17834
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Warren McGillivray, 2001. "Contribution evasion: Implications for social security pension schemes," International Social Security Review, John Wiley & Sons, vol. 54(4), pages 3-22.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Bird, Richard M. & Zolt, Eric M., 2011. "Dual Income Taxation: A Promising Path to Tax Reform for Developing Countries," World Development, Elsevier, vol. 39(10), pages 1691-1703.
    2. Liu, Jun-Qiang, 2011. "Dynamics of social health insurance development: Examining the determinants of Chinese basic health insurance coverage with panel data," Social Science & Medicine, Elsevier, vol. 73(4), pages 550-558, August.
    3. Shatalovа, Svetlana (Шаталова, Светлана) & Gromov, Vladimir (Громов, Владимир), 2015. "Administration of Social Security and Welfare Payments: Russian and Foreign Experience [Администрирование Платежей На Социальное Страхование И Обеспечение: Российский И Зарубежный Опыт]," Published Papers mn17, Russian Presidential Academy of National Economy and Public Administration.
    4. Jana Tepperová & Kateřina Kubantová, 2013. "Limits and Opportunities of Single Collection Point in the Czech Republic [Omezení a možnosti jednoho inkasního místa v České republice]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2013(1), pages 61-76.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Roddy McKinnon, 2006. "The Role and Nature of Non-Contributory Social Security in the Design of Social Protection Strategies for Older People in DCs," Working Papers id:525, eSocialSciences.
    2. Boryana Madzharova, 2011. "The Effect of Low Corporate Tax Rate on Payroll Tax Evasion," CERGE-EI Working Papers wp448, The Center for Economic Research and Graduate Education - Economics Institute, Prague.
    3. Vincenzo Alfano, 2020. "Anatomy of social security contribution evasion in Italy," ECONOMIA PUBBLICA, FrancoAngeli Editore, vol. 2020(2), pages 7-37.
    4. Alfano, Vincenzo & Capasso, Salvatore, 2021. "Playing dead pool against the contributions system," The Journal of the Economics of Ageing, Elsevier, vol. 20(C).
    5. Xiaoxue Li & Liu Tian & Jing Xu, 2020. "Missing social security contributions: the role of contribution rate and corporate income tax rate," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(6), pages 1453-1484, December.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:imf:imfwpa:2004/237. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Akshay Modi (email available below). General contact details of provider: https://edirc.repec.org/data/imfffus.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.