<?xml version="1.0" encoding="UTF-8"?>
<collection xmlns="http://www.loc.gov/MARC21/slim">
 <record>
  <leader>02540cas a2200337 a 4500</leader>
  <controlfield tag="001">AALejournalIMF022137</controlfield>
  <controlfield tag="008">230101c9999    xx  r poo     0    0eng d</controlfield>
  <datafield tag="020" ind1=" " ind2=" ">
   <subfield code="c">20.00 USD</subfield>
  </datafield>
  <datafield tag="020" ind1=" " ind2=" ">
   <subfield code="z">9781513592930</subfield>
  </datafield>
  <datafield tag="022" ind1=" " ind2=" ">
   <subfield code="a">2616-5333</subfield>
  </datafield>
  <datafield tag="040" ind1=" " ind2=" ">
   <subfield code="a">BD-DhAAL</subfield>
   <subfield code="c">BD-DhAAL</subfield>
  </datafield>
  <datafield tag="100" ind1="1" ind2=" ">
   <subfield code="a">Crandall, William.</subfield>
  </datafield>
  <datafield tag="245" ind1="1" ind2="0">
   <subfield code="a">ISORA 2018 : </subfield>
   <subfield code="b">Understanding Revenue Administration /</subfield>
   <subfield code="c">William Crandall, Elizabeth Gavin, Andrew Masters.</subfield>
  </datafield>
  <datafield tag="264" ind1=" " ind2="1">
   <subfield code="a">Washington, D.C. :</subfield>
   <subfield code="b">International Monetary Fund,</subfield>
   <subfield code="c">2021.</subfield>
  </datafield>
  <datafield tag="300" ind1=" " ind2=" ">
   <subfield code="a">1 online resource (79 pages)</subfield>
  </datafield>
  <datafield tag="490" ind1="1" ind2=" ">
   <subfield code="a">Departmental Papers</subfield>
  </datafield>
  <datafield tag="500" ind1=" " ind2=" ">
   <subfield code="a">&lt;strong&gt;Off-Campus Access:&lt;/strong&gt; No User ID or Password Required</subfield>
  </datafield>
  <datafield tag="500" ind1=" " ind2=" ">
   <subfield code="a">&lt;strong&gt;On-Campus Access:&lt;/strong&gt; No User ID or Password Required</subfield>
  </datafield>
  <datafield tag="506" ind1=" " ind2=" ">
   <subfield code="a">Electronic access restricted to authorized BRAC University faculty, staff and students</subfield>
  </datafield>
  <datafield tag="520" ind1="3" ind2=" ">
   <subfield code="a">The International Survey on Revenue Administration (ISORA) collects tax administration data from national or federal tax administrations. It surveys tax administration operations and other characteristics based on common questions and definitions agreed by four international organizations: the Inter-American Center of Tax Administrations (CIAT), the International Monetary Fund (IMF), the Intra-European Organisation of Tax Administrations (IOTA), and the Organisation for Economic Co-operation and Development (OECD). These four Parties signed a Memorandum of Understanding (MOU) governing the administration and management of this worldwide survey. This publication presents the results of the International Survey on Revenue Administration (ISORA) 2018, encompassing responses from 159 national or federal tax administrations spanning profile information, performance, and practices in fiscal years 2018 and 2019. For ISORA 2018, the ISORA Parties partnered with the Asian Development Bank (ADB) to provide assistance to its members who were participating in the survey.</subfield>
  </datafield>
  <datafield tag="538" ind1=" " ind2=" ">
   <subfield code="a">Mode of access: Internet</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2="7">
   <subfield code="a">ISORA Data</subfield>
   <subfield code="2">imf</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2="7">
   <subfield code="a">Structure, Scope, and Performance of Government</subfield>
   <subfield code="2">imf</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2="7">
   <subfield code="a">Tax Administration, National Tax, Performance, Comparative Data</subfield>
   <subfield code="2">imf</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2="7">
   <subfield code="a">Tax Administration</subfield>
   <subfield code="2">imf</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2="7">
   <subfield code="a">Taxation and Subsidies</subfield>
   <subfield code="2">imf</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2="7">
   <subfield code="a">Taxation, Subsidies, and Revenue</subfield>
   <subfield code="2">imf</subfield>
  </datafield>
  <datafield tag="700" ind1="1" ind2=" ">
   <subfield code="a">Gavin, Elizabeth.</subfield>
  </datafield>
  <datafield tag="700" ind1="1" ind2=" ">
   <subfield code="a">Masters, Andrew.</subfield>
  </datafield>
  <datafield tag="830" ind1=" " ind2="0">
   <subfield code="a">Departmental Papers; Departmental Paper ;</subfield>
   <subfield code="v">No 2021/025</subfield>
  </datafield>
  <datafield tag="856" ind1="4" ind2="0">
   <subfield code="z">Full text available on IMF</subfield>
   <subfield code="u">http://elibrary.imf.org/view/journals/087/2021/025/087.2021.issue-025-en.xml</subfield>
   <subfield code="z">IMF e-Library</subfield>
  </datafield>
 </record>
</collection>
