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Current and Proposed Non-Oil Tax System in Azerbaijan

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  • International Monetary Fund
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    Abstract

    This paper analyzes developments in non-oil tax policy, administration, and revenues in Azerbaijan, and suggests measures for further improvement. The main finding is that Azerbaijan''s non-oil tax revenues increased significantly as a share of non-oil GDP in the last five years, but remain below potential. The non-oil tax revenue shortfall is mainly due to widespread exemptions, but there is scope for strengthening tax and customs administration. In the short term, expanding the tax base and better tax and customs administration will yield more revenues. In the medium term, more far-reaching reforms including reducing some direct tax rates, should be considered. The overall reform package could be made broadly revenue neutral by improving taxpayers'' compliance and reducing exemptions.

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    Bibliographic Info

    Paper provided by International Monetary Fund in its series IMF Working Papers with number 08/225.

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    Length: 19
    Date of creation: 01 Sep 2008
    Date of revision:
    Handle: RePEc:imf:imfwpa:08/225

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    Keywords: Tax systems; Nonoil sector; Tax revenues; Customs administration; Tax reforms; Value added tax; tax system; tax administration; tax rates; direct taxes; tax policy; income taxes; corporate income tax; tax base; taxation; indirect taxes; flat tax; tax reform; direct tax; direct tax rates; tax collection; tax compliance; vat revenue; tax evasion; flat taxes; tax revenue; income tax rates; personal income tax; consumption taxes; tax avoidance; corporate income taxes; fiscal affairs department; tax office; fiscal affairs; excise taxes; tax exemptions; fiscal policy; large taxpayers; personal income taxes; tax benefits; tax change; tax authorities; income taxpayers; taxes on growth; tax measures; tax forms; corporate tax rate; tax structure; vat rate; effective tax rates; rate of tax; personal income tax rate; tax returns; property tax; expenditure increases; good tax system; fiscal deficit; flat income taxes; tax credit; tax competition; income groups; higher tax rates; tax obligations; public expenditure; tax bases; taxpayers services; public expenditures; optimal taxation; government expenditures; corporate tax rates; taxation of capital income; vat system; fiscal cost; tax assessments;

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    1. Francesco Daveri & Guido Tabellini, . "Unemployment, Growth and Taxation in Industrial Countries," Working Papers 122, IGIER (Innocenzo Gasparini Institute for Economic Research), Bocconi University.
    2. Stephen C. Smith & Michael Keen, 2007. "VAT Fraud and Evasion," IMF Working Papers 07/31, International Monetary Fund.
    3. Alan J. Auerbach, 2003. "Fiscal Policy, Past and Present," Brookings Papers on Economic Activity, Economic Studies Program, The Brookings Institution, vol. 34(1), pages 75-138.
    4. Mendoza, Enrique G. & Razin, Assaf & Tesar, Linda L., 1994. "Effective tax rates in macroeconomics: Cross-country estimates of tax rates on factor incomes and consumption," Journal of Monetary Economics, Elsevier, vol. 34(3), pages 297-323, December.
    5. Hélène Poirson, 2006. "The Tax System in India," IMF Working Papers 06/93, International Monetary Fund.
    6. Kneller, Richard & Bleaney, Michael F. & Gemmell, Norman, 1999. "Fiscal policy and growth: evidence from OECD countries," Journal of Public Economics, Elsevier, vol. 74(2), pages 171-190, November.
    7. Blankenau, William F. & Simpson, Nicole B., 2004. "Public education expenditures and growth," Journal of Development Economics, Elsevier, vol. 73(2), pages 583-605, April.
    8. Ricardo Varsano & Kevin Kim & Michael Keen, 2006. "The "Flat Tax(es)"," IMF Working Papers 06/218, International Monetary Fund.
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