Tax and Development Aid Modalities for Strengthening Tax Systems

Tax and Development Aid Modalities for Strengthening Tax Systems PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264177582
Category :
Languages : en
Pages : 137

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Book Description
This report provides an overview of the aid modalities available to donors in promoting domestic resource mobilisation through more effective tax systems.

Tax and Development Aid Modalities for Strengthening Tax Systems

Tax and Development Aid Modalities for Strengthening Tax Systems PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264177582
Category :
Languages : en
Pages : 137

Get Book Here

Book Description
This report provides an overview of the aid modalities available to donors in promoting domestic resource mobilisation through more effective tax systems.

Tax and Development Aid Modalities for Strengthening Tax Systems

Tax and Development Aid Modalities for Strengthening Tax Systems PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9789264177574
Category :
Languages : en
Pages : 134

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Book Description
This report provides an overview of the aid modalities available to donors in promoting domestic resource mobilisation through more effective tax systems.

Taxes and Development

Taxes and Development PDF Author: Conor M. Savoy
Publisher: Rowman & Littlefield
ISBN: 1442240482
Category : Political Science
Languages : en
Pages : 63

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Book Description
There is real promise for developing economies in the mobilization of their own domestic resources. For example, in 2010, tax revenue on the Africa continent was eight times larger than the foreign assistance received. And as aid levels from wealthy nations continue to be uncertain, countries have an impetus to finance their own development in order to deliver responsible, transparent public services—all of which require a strong tax base from the formal sector. The Global Partnership for Effective Development Co-operation, launched in 2011 at Busan, relies heavily on this principle of domestic resource mobilization as a means of country ownership. How we leverage the expertise of donor governments in partnership with local governments in implementing this agenda is key to its success.

Revenue Mobilization in Developing Countries

Revenue Mobilization in Developing Countries PDF Author: International Monetary Fund. Fiscal Affairs Dept.
Publisher: International Monetary Fund
ISBN: 1498339247
Category : Business & Economics
Languages : en
Pages : 86

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Book Description
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.

Fiscal Policy and Long-Term Growth

Fiscal Policy and Long-Term Growth PDF Author: International Monetary Fund
Publisher: International Monetary Fund
ISBN: 1498344658
Category : Business & Economics
Languages : en
Pages : 257

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Book Description
This paper explores how fiscal policy can affect medium- to long-term growth. It identifies the main channels through which fiscal policy can influence growth and distills practical lessons for policymakers. The particular mix of policy measures, however, will depend on country-specific conditions, capacities, and preferences. The paper draws on the Fund’s extensive technical assistance on fiscal reforms as well as several analytical studies, including a novel approach for country studies, a statistical analysis of growth accelerations following fiscal reforms, and simulations of an endogenous growth model.

Development Co-operation Report 2014 Mobilising Resources for Sustainable Development

Development Co-operation Report 2014 Mobilising Resources for Sustainable Development PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264216014
Category :
Languages : en
Pages : 430

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Book Description
The Development Co-operation Report is the key annual reference document for statistics and analysis on trends in international aid. This year, the DCR focuses on mobilising the necessary financial resources for sustainable development.

Harmful Tax Competition An Emerging Global Issue

Harmful Tax Competition An Emerging Global Issue PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264162941
Category :
Languages : en
Pages : 82

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Book Description
Tax competition in the form of harmful tax practices can distort trade and investment patterns, erode national tax bases and shift part of the tax burden onto less mobile tax bases. The Report emphasises that governments must intensify their cooperative actions to curb harmful tax practices.

Taxation and Development: The Weakest Link?

Taxation and Development: The Weakest Link? PDF Author: Richard M. Bird
Publisher: Edward Elgar Publishing
ISBN: 1783474335
Category : Business & Economics
Languages : en
Pages : 465

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Book Description
Taxation and Development highlights the importance of better understanding the ways in which taxes and expenditure are linked. Focusing on developing countries, the book argues for a broader approach to the topic, with a secondary focus on developing a

Assessing Aid

Assessing Aid PDF Author:
Publisher: World Bank Publications
ISBN: 9780195211238
Category : Political Science
Languages : en
Pages : 164

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Book Description
Assessing Aid determines that the effectiveness of aid is not decided by the amount received but rather the institutional and policy environment into which it is accepted. It examines how development assistance can be more effective at reducing global poverty and gives five mainrecommendations for making aid more effective: targeting financial aid to poor countries with good policies and strong economic management; providing policy-based aid to demonstrated reformers; using simpler instruments to transfer resources to countries with sound management; focusing projects oncreating and transmitting knowledge and capacity; and rethinking the internal incentives of aid agencies.

Principles of International Taxation

Principles of International Taxation PDF Author: Lynne Oats
Publisher: Bloomsbury Publishing
ISBN: 1526519569
Category : Business & Economics
Languages : en
Pages : 773

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Book Description
The book provides a clear introduction to international taxation and presents its material in a global context, explaining policy, legal issues and planning points central to taxation issues, primarily from the viewpoint of a multinational group of companies. It uses examples and diagrams throughout to aid the reader's understanding and offers more in-depth material on many important areas of the subject. Traditionally published every 2 years in both print and digital formats, this content is a core requirement for student reading lists at both undergraduate and post graduate level. Fully updated to cover all new tax legislation and developments in light of the OECD BEPS project implementation, key areas to be included in this new edition are: - changes proposed by BEPS 2.0 in relation to taxation and the digital economy, including Pillar Two and the proposed new UN Model Article 12B; - further progress on the implantation of OECD Base Erosion and Profit Shifting implementation, including: -- an update on the implementation of BEPS recommendations including artificial avoidance of permanent establishment status and prevention of treaty abuse; -- the implementation of transfer pricing documentation and country-by-country reporting; -- multilateral instrument implementation; - the impact of Covid-19 on international taxation; - further developments in European direct taxation including the transparency package, directives on anti-tax avoidance and the common corporate tax base and state aid cases (Apple in particular) and updates to the Directive on Administrative Cooperation, and the new communication on Business Taxation for the 21st Century. - Proposals in relation to the taxation of digital business, in particular the OECD's unified approach and the UN modifications to the Model Double Taxation Convention. - Proposals for a global minimum corporate tax rate to curb base erosion and tax competition.