Taxable Capacity in Developing Countries Prepared 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 Taxable Capacity in Developing Countries Prepared PDF full book. Access full book title Taxable Capacity in Developing Countries Prepared by Sylvain Plasschaert. Download full books in PDF and EPUB format.
Author: Sylvain Plasschaert
Publisher:
ISBN:
Category :
Languages : en
Pages :
Get Book Here
Book Description
Author: Sylvain Plasschaert
Publisher:
ISBN:
Category :
Languages : en
Pages :
Get Book Here
Book Description
Author: Juan Carlos Benitez
Publisher: International Monetary Fund
ISBN:
Category : Business & Economics
Languages : en
Pages : 33
Get Book Here
Book Description
Tax capacity—the policy, institutional, and technical capabilities to collect tax revenue—is part of a deeper process of state building that is essential for achieving the sustainable development goals. This Staff Discussion Note shows that developing countries have made some progress in revenue mobilization during the past decades. However, much more is needed. We find that a staggering 9 percentage-point increase in the tax-to-GDP ratio is feasible through a combination of tax system reform and institutional capacity building. Achieving this calls for a holistic and institution-based approach that focuses on improving policy, administration and legal implementation of core taxes. The note offers practical lessons and guidance, based on IMF capacity building experience in this area.
Author: Jeep Rojchaichaninthorn
Publisher: World Bank Publications
ISBN:
Category : Debt Markets
Languages : en
Pages : 40
Get Book Here
Book Description
Abstract: An effective tax system is fundamental for successful country development. The first step to understand public revenue systems is to establish some commonly agreed performance measurements and benchmarks. This paper employs a cross-country study to estimate tax capacity from a sample of 104 countries during 1994-2003. The estimation results are then used as benchmarks to compare taxable capacity and tax effort in different countries. Taxable capacity refers to the predicted tax-gross domestic product ratio that can be estimated with the regression, taking into account a country's specific economic, demographic, and institutional features. Tax effort is defined as an index of the ratio between the share of the actual tax collection in gross domestic product and the predicted taxable capacity. The authors classify countries into four distinct groups by their level of actual tax collection and attained tax effort. This classification is based on the benchmark of the global average of tax collection and a tax effort index of 1 (when tax collection is exactly the same as the estimated taxable capacity). The analysis provides guidance for countries with various levels of tax collection and tax effort.
Author: World Bank
Publisher:
ISBN:
Category :
Languages : es
Pages : 59
Get Book Here
Book Description
Author: International Monetary Fund
Publisher: International Monetary Fund
ISBN: 1498345433
Category : Business & Economics
Languages : en
Pages : 55
Get Book Here
Book Description
This report responds to the February 2016 request from the G20 for the IMF, OECD, United Nations and World Bank Group to: “...recommend mechanisms to help ensure effective implementation of technical assistance programs, and recommend how countries can contribute funding for tax projects and direct technical assistance, and report back with recommendations at our July meeting.” The report has been prepared in the framework of the Platform for Collaboration on Tax (the “PCT”), under the responsibility of the Secretariats and Staff of the four mandated organizations. The report reflects a broad consensus among these staff, but should not be regarded as the officially endorsed views of those organizations or of their member countries.
Author: World Bank
Publisher:
ISBN:
Category : Developing countries
Languages : en
Pages : 144
Get Book Here
Book Description
Author: International Monetary Fund. Fiscal Affairs Dept.
Publisher: International Monetary Fund
ISBN: 1498339247
Category : Business & Economics
Languages : en
Pages : 86
Get Book Here
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.
Author: Deborah Brautigam
Publisher: Cambridge University Press
ISBN: 1139469258
Category : Political Science
Languages : en
Pages : 261
Get Book Here
Book Description
There is a widespread concern that, in some parts of the world, governments are unable to exercise effective authority. When governments fail, more sinister forces thrive: warlords, arms smugglers, narcotics enterprises, kidnap gangs, terrorist networks, armed militias. Why do governments fail? This book explores an old idea that has returned to prominence: that authority, effectiveness, accountability and responsiveness is closely related to the ways in which governments are financed. It matters that governments tax their citizens rather than live from oil revenues and foreign aid, and it matters how they tax them. Taxation stimulates demands for representation, and an effective revenue authority is the central pillar of state capacity. Using case studies from Africa, Asia, Eastern Europe and Latin America, this book presents and evaluates these arguments, updates theories derived from European history in the light of conditions in contemporary poorer countries, and draws conclusions for policy-makers.
Author: David M. G. Newbery
Publisher: Oxford University Press, USA
ISBN:
Category : Business & Economics
Languages : en
Pages : 722
Get Book Here
Book Description
Written by experts in the field, this book uses the modern theory of public finance to analyze tax and pricing policy in developing countries.
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.
