Taxation in Developing Countries PDF Download
Are you looking for read ebook online? Search for your book and save it on your Kindle device, PC, phones or tablets. Download Taxation in Developing Countries PDF full book. Access full book title Taxation in Developing Countries by Roger Gordon. Download full books in PDF and EPUB format.
Author: Roger Gordon
Publisher: Columbia University Press
ISBN: 0231520077
Category : Political Science
Languages : en
Pages : 321
Get Book Here
Book Description
Taxes are a crucial policy issue, especially in developing countries. Just recently, proposals to raise middle-class taxes toppled the Bolivian government, and plans to extend or increase the value-added tax caused political unrest in Ecuador and Mexico. Despite the impact of tax policy on developing countries, a comprehensive study has yet to be written. Treating Argentina, Brazil, India, Kenya, Korea, and Russia as key case studies, this volume outlines the major aspects of current tax codes and explores their economic and political implications. Examples of both the poorest and wealthiest developing countries, Argentina, Brazil, India, Kenya, Korea, and Russia uniquely demonstrate the diverse fiscal problems of tax reform. Each economy relies heavily on indirect and corporate income taxes, though recently some have reduced their tariff rates and have switched from excise to value-added taxes. There is a large, informal economy in most of these countries, and tax evasion by firms is a significant concern. As a result, tax revenue remains low, even though rates are as high as those in developed economies. Also, unconventional methods to collect revenue have been implemented, including bank debit taxes, state ownership of firms, and implicit taxes on individuals in the informal sector. Exploring these and other concerns, as well as changes in tax law, administration, and fiscal pressures, this comprehensive anthology clarifies the current landscape of tax administration and the economic future of the world's poorer economies.
Author: Roger Gordon
Publisher: Columbia University Press
ISBN: 0231520077
Category : Political Science
Languages : en
Pages : 321
Get Book Here
Book Description
Taxes are a crucial policy issue, especially in developing countries. Just recently, proposals to raise middle-class taxes toppled the Bolivian government, and plans to extend or increase the value-added tax caused political unrest in Ecuador and Mexico. Despite the impact of tax policy on developing countries, a comprehensive study has yet to be written. Treating Argentina, Brazil, India, Kenya, Korea, and Russia as key case studies, this volume outlines the major aspects of current tax codes and explores their economic and political implications. Examples of both the poorest and wealthiest developing countries, Argentina, Brazil, India, Kenya, Korea, and Russia uniquely demonstrate the diverse fiscal problems of tax reform. Each economy relies heavily on indirect and corporate income taxes, though recently some have reduced their tariff rates and have switched from excise to value-added taxes. There is a large, informal economy in most of these countries, and tax evasion by firms is a significant concern. As a result, tax revenue remains low, even though rates are as high as those in developed economies. Also, unconventional methods to collect revenue have been implemented, including bank debit taxes, state ownership of firms, and implicit taxes on individuals in the informal sector. Exploring these and other concerns, as well as changes in tax law, administration, and fiscal pressures, this comprehensive anthology clarifies the current landscape of tax administration and the economic future of the world's poorer economies.
Author: Mr.Vito Tanzi
Publisher: International Monetary Fund
ISBN: 9781589060203
Category : Business & Economics
Languages : en
Pages : 28
Get Book Here
Book Description
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: Amaresh Bagchi
Publisher: Oxford University Press, USA
ISBN:
Category : Business & Economics
Languages : en
Pages : 502
Get Book Here
Book Description
While socialist economies sought ways of loosening the grip of the state over economic activities, countries with mixed economies had to contend with chronic imbalances in the government budget, inflation, and severe balance of payments problems.
Author: Richard Goode
Publisher: Brookings Institution Press
ISBN: 9780815715719
Category : Business & Economics
Languages : en
Pages : 362
Get Book Here
Book Description
Fiscal systems throughout the world have been severely strained in recent years, as governments have assumed more responsibility for economic management. The developing counties, where needs are greatest and resources scarcest, have found their finances especially hard pressed. This book examines a range of issues in government finance that confront developing countries: the formulation and execution of national budget; the objectives, size, and effects of expenditures; the purposes and results of various ways of taxing income, wealth, consumption, exports, or natural resources; the role of foreign and domestic borrowings; and the consequences of financing by money creation. The book also relates fiscal operations to goals such as growth and development, economic stabilization, equitable distribution, and national self-reliance. The author stresses the need to take account of economic and political conditions and particularly administrative capacity when evaluating the suitability of fiscal measures in developing countries.
Author: Richard Miller Bird
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 296
Get Book Here
Book Description
Evaluation of the unique conditions that apply to developing nations and an examination of their impact on both the kinds of taxes that may be raised and the effective administration of tax policy.
Author: Richard Miller Bird
Publisher: Baltimore, Md. : Johns Hopkins University Press
ISBN:
Category : Business & Economics
Languages : en
Pages : 552
Get Book Here
Book Description
Selection of studies relating to taxation in developing countries. The papers are organized under the following subjects: approaches to development taxation, lessons from experience, taxation and incentives, problems in direct taxation, the reform of indirect taxation, the role of local taxes, tax administration and tax policy. Contributors: Carl S. Shoup, Vito Tanzi, Richard Goode, Charles E. McLure, Richard Bird, Oliver Oldman, Sijbren Cnossen and many others.
Author: Robert F. Conrad
Publisher: World Bank Publications
ISBN:
Category : Capital investments
Languages : en
Pages : 51
Get Book Here
Book Description
For tax policy to encourage maximum investment of capital (both foreign and domestic) it is necessary to take into account the potential mobility of capital across international borders. Economic analysis of investment incentives should therefore incorporate the effects of variables such as source rules, nexus rules, attribution rules, foreign tax credits, and so on, in addition to traditional variables such as legal tax rates and the revenue implications of the distribution of the tax base.
Author: World Bank. Tax Administration Division
Publisher:
ISBN:
Category : Tax administration and procedure
Languages : en
Pages : 48
Get Book Here
Book Description
Author: Joel Cooper
Publisher: World Bank Publications
ISBN: 1464809704
Category : Business & Economics
Languages : en
Pages : 275
Get Book Here
Book Description
Recent years have seen unprecedented public scrutiny over the tax practices of Multinational Enterprise (MNE) groups. Tax policy and administration concerning international transactions, aggressive tax planning, and tax avoidance have become an issue of extensive national and international debate in developed and developing countries alike. Within this context, transfer pricing, historically a subject of limited specialist interest, has attained name recognition amongst a broader global audience that is concerned with equitable fiscal policy and sustainable development. Abusive transfer pricing practices are considered to pose major risk to the direct tax base of many countries and developing countries are particularly vulnerable because corporate tax tends to account for a larger share of their revenue. This handbook is part of the wider WBG engagement in supporting countries with Domestic Resource Mobilization (DRM) by protecting their tax base and aims to cover all relevant aspects that have to be considered when introducing or strengthening transfer pricing regimes. The handbook provides guidance on analytical steps that can be taken to understand a country’s potential exposure to inappropriate transfer pricing (transfer mispricing) and outlines the main areas that require attention in the design and implementation of transfer pricing regimes. A discussion of relevant aspects of the legislative process, including the formulation of a transfer pricing policy, and the role and content of administrative guidance, is combined with the presentation of country examples on the practical application and implementation of the arm’s length principle and on running an effective transfer pricing audit program. Recognizing the importance of transfer pricing regulation and administration for the business environment and investor confidence, this handbook aims to balance the general objective of protecting a country’s tax base and raising additional revenue with investment climate considerations wherever appropriate.
Author: Malcolm Gillis
Publisher: Duke University Press
ISBN: 9780822308980
Category : Business & Economics
Languages : en
Pages : 560
Get Book Here
Book Description
This volume presents the work of experts on the tax reform in several developing countries, from the restructuring of the economy of post-war Japan to the 1986 reforms in Jamaica. This study is based on the conference convened by the Center for International Development Research of the Institute of Policy Sciences at Duke University in April 1988.
