Pub Date : 2022-06-01DOI: 10.5089/9798400209512.005
{"title":"How to Record the Allocations of Special Drawing Rights in Government Finance Statistics","authors":"","doi":"10.5089/9798400209512.005","DOIUrl":"https://doi.org/10.5089/9798400209512.005","url":null,"abstract":"","PeriodicalId":127200,"journal":{"name":"Technical Notes and Manuals","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126706617","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-06-01DOI: 10.5089/9798400211218.005
Fei Liu, G. Minasyan, Kiichi Tokuoka, Ke Wang
{"title":"IMF Engagement on Pension Issues in Surveillance and Program Work","authors":"Fei Liu, G. Minasyan, Kiichi Tokuoka, Ke Wang","doi":"10.5089/9798400211218.005","DOIUrl":"https://doi.org/10.5089/9798400211218.005","url":null,"abstract":"","PeriodicalId":127200,"journal":{"name":"Technical Notes and Manuals","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117348607","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This technical note addresses the following questions: Conditions, design elements, and implementation considerations of a successful voluntary disclosure program (VDP), including its compliance with anti–money laundering/combating the financing of terrorism (AML/CFT) international standards. This technical note and manual emphasizes that such a program must be offered in the context of a considerably strengthened and credible enforcement capacity—one that is explicitly publicized to taxpayers—to avoid undermining tax morale.
{"title":"Voluntary Disclosure Programs — Design, Principles, and Implementation Considerations","authors":"Dóra Benedek, Christophe Waerzeggers, M. Grote, Maksym Markevych, Grace Jackson, Lydia-Elisavet Sofrona","doi":"10.5089/9798400206184.005","DOIUrl":"https://doi.org/10.5089/9798400206184.005","url":null,"abstract":"This technical note addresses the following questions: Conditions, design elements, and implementation considerations of a successful voluntary disclosure program (VDP), including its compliance with anti–money laundering/combating the financing of terrorism (AML/CFT) international standards. This technical note and manual emphasizes that such a program must be offered in the context of a considerably strengthened and credible enforcement capacity—one that is explicitly publicized to taxpayers—to avoid undermining tax morale.","PeriodicalId":127200,"journal":{"name":"Technical Notes and Manuals","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122062542","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-09-01DOI: 10.5089/9781513597973.005
E. Balibek, Ian Storkey, H. Yavuz
Cash and debt management operations are part of the “transactional” functions of public financial management. It is critical that these functions are resilient to external disruptions, ranging from information and communication technology (ICT) system outages to natural disasters. This technical manual aims to provide guidance on the steps that government cash and debt management units can follow to develop and implement a practical business continuity plan that economizes the resources used. It also discusses the evolving nature of business disruption risks faced by cash and debt management over the last decade, including the COVID-19 pandemic, as well as risk mitigation solutions that have emerged.
{"title":"Business Continuity Planning for Government Cash and Debt Management","authors":"E. Balibek, Ian Storkey, H. Yavuz","doi":"10.5089/9781513597973.005","DOIUrl":"https://doi.org/10.5089/9781513597973.005","url":null,"abstract":"Cash and debt management operations are part of the “transactional” functions of public financial management. It is critical that these functions are resilient to external disruptions, ranging from information and communication technology (ICT) system outages to natural disasters. This technical manual aims to provide guidance on the steps that government cash and debt management units can follow to develop and implement a practical business continuity plan that economizes the resources used. It also discusses the evolving nature of business disruption risks faced by cash and debt management over the last decade, including the COVID-19 pandemic, as well as risk mitigation solutions that have emerged.","PeriodicalId":127200,"journal":{"name":"Technical Notes and Manuals","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134143436","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-08-01DOI: 10.5089/9781513582757.005
{"title":"Integrating the Collection of Social Insurance Contributions and Personal Income Taxes","authors":"","doi":"10.5089/9781513582757.005","DOIUrl":"https://doi.org/10.5089/9781513582757.005","url":null,"abstract":"","PeriodicalId":127200,"journal":{"name":"Technical Notes and Manuals","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126560929","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-05-01DOI: 10.5089/9781513577289.005
L. Martinez, S. A. Ormaechea
{"title":"A Guide and Tool for Projecting Public Debt and Fiscal Adjustment Paths with Local- and Foreign-Currency Debt","authors":"L. Martinez, S. A. Ormaechea","doi":"10.5089/9781513577289.005","DOIUrl":"https://doi.org/10.5089/9781513577289.005","url":null,"abstract":"","PeriodicalId":127200,"journal":{"name":"Technical Notes and Manuals","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117005801","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-05-01DOI: 10.5089/9781513574219.005
{"title":"How to Assess Country Risk","authors":"","doi":"10.5089/9781513574219.005","DOIUrl":"https://doi.org/10.5089/9781513574219.005","url":null,"abstract":"","PeriodicalId":127200,"journal":{"name":"Technical Notes and Manuals","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133338040","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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