The purpose of this mission was to assist the General Directorate of Taxes (GDT) in taking stock of reform efforts and provide advice on future efforts. In recent years, the GDT made solid progress in realizing its reform agenda. The mission took stock of the reform achievements and identifies areas which require further improvement.

The purpose of this mission was to assist the General Directorate of Taxes (GDT) in taking stock of reform efforts and provide advice on future efforts. In recent years, the GDT made solid progress in realizing its reform agenda. The mission took stock of the reform achievements and identifies areas which require further improvement.

This report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their administration in 59 advanced and emerging economies.

Albania is formulating a Medium-Term Revenue Strategy (MTRS) with IMF support. The decision to commit to the development of an MTRS was taken against the background of revenue persistently falling short of budget projections, revenue continuing to lag behind regional peers in tax to Gross Domestic Product (GDP) ratios and the Government’s assessment that an increase of revenue of 2.2 – 3.0 percent of GDP will be required to finance its additional spending needs over the next five years.

Tax administration improvements have contributed significantly to a doubling of China’s tax-to-GDP ratio and the substantial reduction in taxpayers’ compliance costs since the mid-1990s. This paper describes the key features of China’s tax administration and their evolution over the last 20 years. It also identifes emerging challenges to the tax system and areas where further tax administration improvements are needed to sustain tax revenue and reduce taxpayers’ compliance costs in the future.

The critical importance of well-performing public institutions and good governance for development and poverty reduction has come to the forefront in the 1990s. Reforming public institutions is a complex and difficult task. This publication is primarily intended as a guide for World Bank staff but it is also intended to serve the broader development community. It outlines a strategy which envisions significant changes in the focus of the Bank's work in this area. Some of these changes such as an enhanced focus on governance, capacity building and anticorruption, are already underway. The agenda for the next three years is to continue to foster these changes through a the advancement of analytical tools, new approaches t the design of lending operations, expanded emphasis on partnership with clients and other donors and progressive shifts in staffing, incentives and evaluation techniques. Included as an annex is an inventory of the Bank's governance and institutional reform programs which are in place.

This paper examines Albania’s 2002 Article IV Consultation, First Review Under the Three-Year Arrangement Under the Poverty Reduction and Growth Facility (PRGF), and Requests for Modification and Waiver of Performance Criterion. Economic growth appears to have fallen below a 7 percent estimated historical average, to 4.7 percent in 2002. High foreign investments and private remittances in 2001 have maintained robust import demand, reflected in a widening trade deficit in 2001 and the first half of 2002. The IMF staff supports the authorities’ request for completing the first program review and the request for a waiver.

24th edition. Provides statistical information on military expenditures, arms transfers, armed forces, and related economic data for 172 countries, 1984-1994. Contains tables ranking countries by each variable in 1994. Also includes an essay on recent developments in United States arms export control policy.

The past two decades have seen an intense, interdisciplinary interest in the border areas between states--inhabited territories located on the margins of a power center or between power centers. This timely and highly original collection of essays edited by noted scholar I. William Zartman is an attempt "to begin to understand both these areas and the interactions that occur within and across them"--that is, to understand how borders affect the groups living along them and the nature of the land and people abutting on and divided by boundaries. These essays highlight three defining features of border areas: borderlanders constitute an experiential and culturally identifiable unit; borderlands are characterized by constant movement (in time, space, and activity); and in their mobility, borderlands always prepare for the next move at the same time that they respond to the last one. The ten case studies presented range over four millennia and provide windows for observing the dynamics of life in borderlands. They also have policy relevance, especially in creating an awareness of borderlands as dynamic social spheres and of the need to anticipate the changes that given policies will engender--changes that will in turn require their own solutions. Contrary to what one would expect in this age of globalization, says Zartman, borderlands maintain their own dynamics and identities and indeed spread beyond the fringes of the border and reach deep into the hinterland itself.