Assessing the Effects of Combating Illicit Financial Flows on Domestic Tax Revenue Mobilization in Developing Countries PDF Download
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Author: Jean-Louis Combes
Publisher:
ISBN:
Category :
Languages : en
Pages :
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Author: Jean-Louis Combes
Publisher:
ISBN:
Category :
Languages : en
Pages :
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Author: Pegdéwendé Nestor Sawadogo
Publisher:
ISBN:
Category :
Languages : en
Pages :
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Author: Jean-Louis Combes
Publisher:
ISBN:
Category :
Languages : en
Pages : 36
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Recent work draws attention to the fragility of domestic tax revenues - a vital resource for the developing world - to illicit financial flows. To cope with two major challenges in the illicit financial flows-tax revenues relationship - related to the mere illicit financial flows measurement and reverse causality - this paper exploits the Financial Action Task Force data using an impact assessment analysis. Estimations reveal a significant tax revenue loss in countries associated with important illicit financial flows with respect to comparable countries without important illicit financial flows. Moreover, this causal effect - estimated as being economically meaningful--is supported by a large robustness section, and in particular remains unchanged when using several "doubly robust” estimators. Lastly, it unveils heterogeneities in the impact of illicit financial flows on tax revenues, related to the type of tax - a significant loss for indirect but not for direct taxes - and the considered environment. Therefore, policies combating illicit financial flows - for example, by developing institutions or a sound financial system, as shown by the estimations - may provide additional tax revenues for the developing world.
Author: Alex Cobham
Publisher: Oxford University Press
ISBN: 0198854412
Category : Commercial crimes
Languages : en
Pages : 224
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Book Description
Illicit financial flows constitute a global phenomenon of massive but uncertain scale, which erodes government revenues and drives corruption in countries rich and poor. This book offers a critical examination of existing data and methodologies, identifying the most promising avenues for future improvement.
Author: International Monetary Fund. Fiscal Affairs Dept.
Publisher: International Monetary Fund
ISBN: 1498339247
Category : Business & Economics
Languages : en
Pages : 86
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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: Organisation for Economic Co-operation and Development
Publisher: OCDE
ISBN: 9789264203495
Category : Bribery
Languages : en
Pages : 0
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Book Description
This publication identifies the main areas of weakness and potential areas for action to combat money-laundering, tax evasion, foreign bribery, and to identify, freeze and return stolen assets.
Author: Mr.Bernardin Akitoby
Publisher: International Monetary Fund
ISBN: 1484382714
Category : Business & Economics
Languages : en
Pages : 43
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Book Description
How do countries mobilize large tax revenue—defined as an average increase in the tax-to-GDP ratio of 0.5 percent per year over three years or more? To answer this question, we build a novel dataset covering 55 episodes of large tax revenue mobilization in low-income countries and emerging markets. We find that: (i) reforms of indirect taxes and exemptions are the most common tax policy measures; (ii) multi-pronged tax administration reforms often go hand in hand with tax policy measures or are stand alone; and (iii) sustainability of the episodes hinges on tax administration reforms in the key compliance areas (risk-based audits, registration, filing, payment, and reporting).
Author: Raul Felix Junquera-Varela
Publisher: World Bank Publications
ISBN: 1464810745
Category : Business & Economics
Languages : en
Pages : 228
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Book Description
Public spending plays a key role in the economic growth and development of most developing economies. This book analyzes revenues, policy, and administration of Domestic Resource Mobilization (DRM) in developing countries. It provides a broad landscape of practical examples, drawing from lessons learned in World Bank operations across Global Practices over the past several decades. It should be thought of as a starting point for a more comprehensive research agenda rather than a complete inventory itself. This book reviews the trends in tax revenue collection in developing countries. It provides an overview of efforts to close the revenue gap, many of which have been supported by World Bank operations. The book reviews the special challenges facing low income countries, which have traditionally relied on indirect revenues in the context of limited formalization of their economies. An overview of tax policy and administration reform programs is presented, with an overview of outstanding issues that will shape the policy agenda in years ahead.
Author: Jakob Vestergaard
Publisher:
ISBN:
Category :
Languages : en
Pages : 4
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Author: Monica Violeta Achim
Publisher: Springer Nature
ISBN: 3031340825
Category :
Languages : en
Pages : 406
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