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dimitar radev

Showing 1 - 12 of 12 results for “dimitar radev
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  • Extrabudgetary Funds

    Series Book 2010 - Technical Notes and Manuals
    This technical note1 addresses the following main questions: 1. What are the definition, classification, and typology of extrabudgetary funds (EBFs)? 2. Why do EBFs exist? 3. What are the problems created by EBFs? 4. What are the criteria for evaluating and reforming EBFs? and 5. What are the implications for analysis of fiscal policies and for public financial • management (PFM)? ... Read more

    $4.49 USD

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  • Operational Risk Management and Business Continuity Planning for Modern State Treasuries (EPub)

    Series Book 2011 - Technical Notes and Manuals
    This technical note and manual addresses the following main issues: 1. What is operational risk management and how this should be applied to treasury operations. 2. What is business continuity and disaster recovery planning and why it is important for treasury operations? 3. How to develop and implement a business continuity and disaster recovery plan using a six practical-step process and how to ... Read more

    $4.49 USD

  • Revenue Administration: Administering Revenues from Natural Resources

    A Short Primer

    Series Book 14 - Technical Notes and Manuals
    Many developing countries have significant natural resource endowments, presenting a remarkable opportunity to boost long-term growth. However, this opportunity comes with enormous challenges. To maximize social and economic benefits, strong governance and institutional capacity are essential. Effective and transparent tax administration is crucial for properly managing revenues from natural ... Read more

    $10.29 USD

  • International Tax Coordination

    An Interdisciplinary Perspective on Virtues and Pitfalls

    Edited by Martin Zagler ...
    Series series Routledge International Studies in Money and Banking
    International taxation is a major research topic, and for a field of research at the intersection of so many disciplines there has been surprisingly little done across disciplinary boundaries. This book fills the gap by combining teams from business, economics, information science, law and political science to offer a unique and innovative approach to the issue of international tax coordination. ... Read more

    $77.99 USD

  • Tax Policy: Designing and Drafting a Domestic Law to Implement a Tax Treaty (EPub)

    Series Book 11 - Technical Notes and Manuals
    Technical Notes and Manuals are produced by IMF departments to expand the dissemination of their technical assistance advice. These papers present general advice and guidance, drawn in part from unpublished technical assistance reports, to a broader audience. This new series was launched in August 2009. ... Read more

    $4.49 USD

  • Prevention and Management of Government Arrears

    Series Book 14 - Technical Notes and Manuals
    The accumulation of government expenditure arrears is one of the most common problems in public financial management. This technical note defines expenditure arrears and the different types of arrears that arise. The economic impact of chronic expenditure arrears accumulation is highlighted. The note discusses the underlying causes and mechanisms for preventing and controlling the further ... Read more

    $10.29 USD

  • Guide to Implementing Accrual Accounting in the Public Sector

    This technical note and manual (TNM) explains what accrual accounting means for the public sector and discusses current trends in moving from cash to accrual accounting. It outlines factors governments should consider in preparing for the move and sequencing of the transition. The note recognizes that governments considering accounting reforms will have different starting points across the public ... Read more

    $4.49 USD

  • Direct Reporting of Private Sector Cross-Border Financial Flows and Stocks in Selected African Countries

    Series Book 14 - Technical Notes and Manuals
    Private cross-border financial flows and stocks have grown to account for an increasingly significant part of overall transactions and positions in many African countries. Direct reporting through enterprise surveys has become a key data source to enable them to be measured accurately. The paper describes a multi-year technical assistance project in The Gambia, Ghana, Kenya, Mauritius, Mozambique, ... Read more

    $4.49 USD

  • Automatic Fuel Pricing Mechanisms with Price Smoothing: Design, Implementation, and Fiscal Implications

    Series Book Technical Notes and Manuals - Technical Notes and Manuals
    Many developing and emerging countries do not fully pass-through increases in international fuel prices to domestic retail prices, with adverse consequences for fuel tax revenues and tax volatility. The adoption of an automatic fuel pricing mechanism can help to address this problem, and the incorporation of a price smoothing mechanism can ensure pass-through over the medium term but also avoid ... Read more

    $4.49 USD