During the 1990s, a failure to collect social contributions in Central and Eastern European countries deprived pension schemes of resources needed to meet their obligations. Based on these countries' experience, this paper examines the trend to increase coordination of tax and contribution collections. It sets out the rationale for establishing a unified agency as the best long-term strategy, and discusses policy and administrative issues in implementing this approach. The appendix presents three case studies for Albania, Bulgaria, and Romania, which are establishing a unified revenue administration. Another case study is presented for Sweden, which successfully integrated tax and social contributions collections in the 1980s.The National Tax Board (NTB) at the central level, and the tax authorities and local tax offices at the regional and local levels, are responsible for population ... contributions (such as those taking into account deductions based on the number of employees and the maximum wage base for high-income employees). ... Submission of the return form and payment is made by the 10th of the following month.
|Title||:||Integrating a Unified Revenue Administration for Tax and Social Contribution Collections: Experiences of Central and Eastern European Countries|
|Author||:||Peter Barrand, Stanford G. Ross, Graham Harrison|
|Publisher||:||International Monetary Fund - 2004-12-01|