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Taxation in Developing Countries: Six Case Studies and Policy Implications Page 299 (313 of 320)
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I N D E X
Note to readers: Passim indicates numerous mentions over the given range of pages.
accounting methods in Russia: accrual, Belarus, 195n51
164–165; cash and accrual, 166–172; Brady Plan, 280
invoice, 159–161, 164; and tax evasion, Brazilian Institute of Geography and
190 Statistics (IBGE), 273–274
accrual accounting method: in Russia, Brazilian tax structure, 255–293: overview,
164–165, 166–172 255–263; design and adminstration
Advisory Group on Tax Policy and Tax problems, 271–272; international trade,
Administration (India), 113 268–271; macroeconomic context,
AFIP (Federal Agency for Public Income, 276–290; mineral resources, 263–264;
Argentina), 95 revenue sharing, 264–268; seignorage,
agriculture: in Argentina, 101; in China and 282; summary tables, 284–288; tax
India, 40–44, 50–51; in Kenya, 201–202, administration, 271–272, 274–275;
208 tax bases and rates, 258–260; tax
alcohol tax: in India, 123–124; in Kenya, categories, 262–263, 286–287; tax
202; in Korea, 226 defi ned, 290n4
amnesty: in Kenya, 209, 213 Bresser Plan, 279–280
Argentinian tax policy, 62–108: 2001 crisis, Budget Rationalization Programme
63–68; current challenges, 87–104; (Kenya), 199
current features, 80–87; federalism and budgetary spending limits: in China and
revenue sharing, 68–73; post–2001 crisis, India, 52–54
79–80; reform period, 76–79; revenue business income tax. See corporate income
overview, 73–76 tax
Armenia, 195n51
auditing: in Kenya, 206, 209–212 CAG (Comptroller and Auditor General,
Automotive Vehicle Property Tax (IPVA, India), 147–148
Brazil), 256, 258, 259 Canadian International Development
avoidance of taxes. See tax avoidance/evasion Agency (CIDA), 148
Azerbaijan, 195n51 capital fl ows and corrective taxation, 15
capital gains tax: in India, 114, 129; in
bank accounts and observability, 17 Kenya, 208; in Korea, 221, 229, 233–234,
banking: in Argentina, 90, 93; in China 241, 249n9
and India, 39–40, 45, 49, 51 capital goods tax: in Brazil, 269; in India,
Banking Cash Transactions Tax (India), 43, 143; in Russia, 156, 168
114, 128 Cardoso, Fernando Henrique, 289
