Author : International Monetary Fund. Fiscal Affairs Dept.
Publisher : International Monetary Fund
Page : 86 pages
File Size : 33,5 MB
Release : 2011-08-03
Category : Business & Economics
ISBN : 1498339247
The Fund has long played a lead role in supporting developing countries’ efforts to improve their revenue mobilization. This paper draws on that experience to review issues and good practice, and to assess prospects in this key area.
Author : Mr.Parthasarathi Shome
Publisher : International Monetary Fund
Page : 336 pages
File Size : 46,46 MB
Release : 1995-04-25
Category : Business & Economics
ISBN : 9781557754905
Edited by Parthasarathi Shome, this Handbook was written primarily for economists who are responsible for analyzing and evaluating economic policies of developing countries at an applied level, and who would benefit from a comprehensive discussion of the concepts, principles, and prevailing issues of taxation.
Author : Mr.Vito Tanzi
Publisher : International Monetary Fund
Page : 28 pages
File Size : 16,79 MB
Release : 2001-01-01
Category : Business & Economics
ISBN : 9781589060203
Discusses important tax policy issues facing developing countries today, provides a review of the role of tax incentives, and identifies some policy challenges posed by the globalization of the world economy. Draws on country cases.
Author : OECD
Publisher : OECD Publishing
Page : 104 pages
File Size : 47,46 MB
Release : 2017-07-27
Category :
ISBN : 9264278796
This 2017 report sets out recommendations for branch mismatch rules that would bring the treatment of these structures into line with the treatment of hybrid mismatch arrangements as set out in the 2015 Report on Neutralising the Effects of Hybrids Mismatch Arrangements (Action 2 Report).
Author : OECD
Publisher : OECD Publishing
Page : 157 pages
File Size : 17,77 MB
Release : 2010-11-03
Category :
ISBN : 9264091084
This report investigates how tax structures can best be designed to support GDP per capita growth.
Author : OECD
Publisher : OECD Publishing
Page : 125 pages
File Size : 13,20 MB
Release : 2020-09-03
Category :
ISBN : 9264338462
This is the fifth edition of Tax Policy Reforms: OECD and Selected Partner Economies, an annual publication that provides comparative information on tax reforms across countries and tracks tax policy developments over time. The report covers the latest tax policy reforms in all OECD countries, as well as in Argentina, China, Indonesia and South Africa.
Author : Wayne R. Thirsk
Publisher : World Bank Publications
Page : 436 pages
File Size : 10,99 MB
Release : 1997
Category : Business & Economics
ISBN : 9780821339992
Tax Reform in Developing Countries carefully examines the experience of eight developing countries that have undergone -- and in some instances are still undergoing -- significant and comprehensive tax reform. The countries are Bolivia, Colombia, Indonesia, Jamaica, Korea, Mexico, Morocco, and Turkey. It draws on their experiences to find lessons learned and to see how they may be applied to other countries on the road to tax reform. Equal attention is given to the process of tax reform, how it is implemented, and the substance or results of reform efforts. Throughout, the focus is on the practical rather than the theoretical aspects of tax reform.
Author : Mario Mansour
Publisher : International Monetary Fund
Page : 29 pages
File Size : 40,1 MB
Release : 2019-09-20
Category : Business & Economics
ISBN : 1513508156
The purpose of this note is to provide a framework for improving tax policy design in fragile and conflict-affected states, which face political and institutional constraints. This note begins with an overview of experiences in revenue mobilization in fragile states, including relative to other country groups—in particular, nonfragile states and formerly fragile states; that is, countries that exited fragility during the period under study. A discussion follows of how the principles of tax policy design should be applied in fragile states, particularly the relative importance of the revenue objective vis-à-vis other objectives, such as equity and efficiency. The two sections that follow provide guidance on tax policy design in the emergency and consolidation phases, respectively, and discuss how governments can use tax policy to transition from one phase to another, eventually overcoming fragility. The note concludes with key lessons and a set of guiding principles for tax reform in fragile states.
Author : Ms.Katherine Baer
Publisher : International Monetary Fund
Page : 37 pages
File Size : 18,36 MB
Release : 1997-03-01
Category : Business & Economics
ISBN : 1451980396
Building on previous FAD work in the tax administration field, this paper defines broad criteria for diagnosing the problems in a country’s tax administration and formulating an appropriate reform strategy. To be effective, this strategy should be based on the size of the tax gap and the country’s particular circumstances. This paper discusses some guiding principles which have provided the basis for successful reforms, including: reducing the tax system’s complexity, encouraging taxpayers’ voluntary compliance, differentiating the treatment of taxpayers by their revenue potential, and ensuring the reform’s effective management. Also discussed are specific bottlenecks that hinder the effectiveness of the tax administration’s operations.
Author : World Bank
Publisher : World Bank Publications
Page : 184 pages
File Size : 44,69 MB
Release : 2016-04-29
Category : Business & Economics
ISBN : 1464806845
World Development Indicators 2016 provides a compilation of relevant, high-quality, and internationally comparable statistics about global development and the fight against poverty. It is intended to help policymakers, students, analysts, professors, program managers, and citizens find and use data related to all aspects of development, including those that help monitor progress toward the World Bank Group’s two goals of ending poverty and promoting shared prosperity. Six themes are used to organize indicators—world view, people, environment, economy, states and markets, and global links. WDI 2016 includes: •A selection of the most popular indicators across 214 economies and 14 country groups organized into six WDI themes •A new section on the Sustainable Development Goals (SDGs) has replaced the one on Millennium Development Goals (MDGs). •The SDG section covers all 17 goals, and important targets to achieve these goals. Each goal has been presented in a maximum 2-page spread with selected indicators to explain the targets. •Each of the remaining sections includes an introduction, a map, a table of the most relevant and popular indicators for that theme together with a discussion of indicator compilation methodology. •A user guide describing resources available online and on mobile apps. Download the WDI DataFinder Mobile App and other Data Apps at data.worldbank.org/apps. WDI DataFinder is a mobile app for browsing the current WDI database on smartphones and tablets, using iOS and Android, available in four languages: English, French, Spanish, and Chinese. Use the app to: •Browse data using the structure of the WDI •Visually compare countries and indicators •Create, edit, and save customized tables, charts, and maps •Share what you create on Twitter, Facebook, and via email
