01841cas a2200289 a 4500 AALejournalIMF022430 230101c9999 xx r poo 0 0eng d 5.00 USD 9798400200533 1934-7685 BD-DhAAL BD-DhAAL International Monetary Fund. Fiscal Affairs Dept. Peru : Technical Assistance Report-Tax Regime for Small Taxpayers and Special Economic Zones. Washington, D.C. : International Monetary Fund, 2022. 1 online resource (68 pages) IMF Staff Country Reports <strong>Off-Campus Access:</strong> No User ID or Password Required <strong>On-Campus Access:</strong> No User ID or Password Required Electronic access restricted to authorized BRAC University faculty, staff and students The topics discussed in this report are tax regimes for small taxpayers (Chapter II) and the tax treatment of special economic zones (Chapter III). Although these aspects of the tax system have little direct effect on public finances, they affect many people and how those people make decisions or impact the positioning of certain regions relative to the rest of the country. Both are of social and political scope that is disproportionate to their magnitude of tax revenue collection, which is why their design must remain focused in its most strategic sense. Mode of access: Internet International Agreements and Observance imf International Organizations imf Monetary Policy imf Nigeria imf IMF Staff Country Reports; Country Report ; No. 2022/035 Full text available on IMF http://elibrary.imf.org/view/journals/002/2022/035/002.2022.issue-035-en.xml IMF e-Library