Challenges Facing The Tax System Tax Reforms And The Future Of Taxation
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Challenges Facing The Tax System Tax Reforms And The Future Of Taxation
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Author : Austine Nyanumba
language : en
Publisher:
Release Date : 2023
Challenges Facing The Tax System Tax Reforms And The Future Of Taxation written by Austine Nyanumba and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023 with categories.
Revenue is the lifeline of any economy. It is the lifeblood that flows through a nation's financial system, promoting expansion across the different industries that define the state of the Nation. Kenya's economic growth and source of revenue are both heavily dependent on taxation. The Kenyan government derives revenue from many taxes, including excise taxes, value added taxes, income taxes, customs duties, and other levies. The government organization in charge of tax administration and collection in Kenya is the Kenya Revenue Authority (KRA). The tax system in Kenya faces many difficulties that negatively affect revenue collection. Kenya has been implementing tax reform to increase the amount of tax revenue collected. Kenya's fiscal structures show that, despite reforms, government spending and revenue have remained constant, with expenditure constantly exceeding revenues. Large fiscal deficits caused by the disparity between revenues and expenses have forced Kenya to borrow money from abroad on an ongoing basis. To this end, this article provides broader perspectives on taxation in Kenya, establishes the challenges facing Kenya's tax system, tax reforms that Kenya has adopted both administrative and policy reforms and the future of taxation in Kenya. It shall further lay out a conclusion and recommendations on the same.
The Challenges Of Tax Reform In A Global Economy
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Author : James Alm
language : en
Publisher: Springer Science & Business Media
Release Date : 2005-11-29
The Challenges Of Tax Reform In A Global Economy written by James Alm and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005-11-29 with Business & Economics categories.
This book presents 15 original papers and commentaries by a distinguished group of tax policy and tax administration experts. Using international examples, they highlight the state of knowledge of tax reform, present new thinking about the issue, and analyze useful policy options. The book’s general goal is to examine the current and emerging challenges facing tax reformers and to assess possible directions future reforms are likely to take. More specific themes include distributional issues, how to tax capital income, how to design specific taxes (e.g., the income tax, the value-added tax, the property tax), how to consider the politics and administrative aspects of tax reform, and how to combine the separate insights into comprehensive tax reform.
China S Tax Reform Options
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Author : Trish Fulton
language : en
Publisher: World Scientific
Release Date : 1998-10-30
China S Tax Reform Options written by Trish Fulton and has been published by World Scientific this book supported file pdf, txt, epub, kindle and other format this book has been release on 1998-10-30 with Business & Economics categories.
China is now facing the challenge of designing and carrying out new reforms of its taxation system. This book covers a wide range of topics critical to China's future tax reform. Several prominent scholars and government officials have contributed papers which range from general tax issues to specific problem areas in tax policy design, implementation and legislation in China. The collaborative efforts between the Chinese and foreign scholars combine first hand knowledge of the current situation of China's tax reform with modern economic theory and methodology, and highlight key issues which are the focus of research on China's tax system today. Several papers also examine the linkages between tax reform and reforms in other areas in China, such as monetary and housing reforms, thus giving a more complete picture of the task ahead.
Coordination And Cooperation
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Author : Brigitte Alepin
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2021-11-25
Coordination And Cooperation written by Brigitte Alepin and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-11-25 with Law categories.
Series on International Taxation #81 The tax landscape today looks dramatically different from how it appeared even a generation ago. Ongoing sweeping changes in information technologies, massive economic downturns, unforeseen catastrophes such as the global pandemic that hit the world in 2020, and ever more sophisticated methods of tax evasion and avoidance are only some of the factors that have perplexed and even confounded tax authorities. This important book provides a comprehensive overview of the global tax challenges confronting tax policy today, with insightful contributions by both well-known tax experts and fresh new voices in the field. The authors address such critical issues as the following: international tax reform initiatives; effects of climate change; tax justice in times of crisis; international tax cooperation; taxing multinationals; role of tax havens; participation and collaboration of developing countries; the growing presence of artificial intelligence and robots; prospects for a green economic recovery; and tax ethics and social inclusiveness. The contributions originated with the groundbreaking tax summit TaxCOOP2020, held online at the peak of the Covid-19 pandemic in October 2020. At a time when tax policy seems poised at the dawn of a fundamental transformation, this inestimable volume will be welcomed by tax practitioners and academics, concerned government officials, businesspeople, international organizations, and non-governmental organizations (NGOs), all of whom will here have access to a variety of points of view and innovative approaches to the future direction of taxation.
Tax Administration Reform In China
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Author : John Brondolo
language : en
Publisher: International Monetary Fund
Release Date : 2016-03-17
Tax Administration Reform In China written by John Brondolo and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-03-17 with Business & Economics categories.
Tax administration improvements have contributed significantly to a doubling of China’s tax-to-GDP ratio and the substantial reduction in taxpayers’ compliance costs since the mid-1990s. This paper describes the key features of China’s tax administration and their evolution over the last 20 years. It also identifes emerging challenges to the tax system and areas where further tax administration improvements are needed to sustain tax revenue and reduce taxpayers’ compliance costs in the future.
Trends And Future Directions In Tax Policy Reform
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Author : Mr.Parthasarathi Shome
language : en
Publisher: International Monetary Fund
Release Date : 1992-06-01
Trends And Future Directions In Tax Policy Reform written by Mr.Parthasarathi Shome and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 1992-06-01 with Business & Economics categories.
Tax reform in Latin America during the 1980s emphasized broad-based, low-rate consumption taxes over steeply progressive income and property taxes, primarily to simplify the tax structure and facilitate tax administration. While tax reform need not necessarily raise tax-to-GDP ratios, countries that undertook tax reform experienced a higher revenue gain in terms of GDP relative to those that did not. Tax reform issues during the 1990s will include a minimum income tax, alternative corporate taxes (cash flow tax, assets tax), capturing difficult tax bases (financial intermediation, property), environment taxes, extending withholding as a taxing mechanism, and tax harmonization.
Designing A Tax Administration Reform Strategy
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Author : Ms.Katherine Baer
language : en
Publisher: International Monetary Fund
Release Date : 1997-03-01
Designing A Tax Administration Reform Strategy written by Ms.Katherine Baer and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 1997-03-01 with Business & Economics categories.
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.
The Challenges Of Tax Reform In A Global Economy
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Author : James Alm
language : en
Publisher: Springer
Release Date : 2008-11-01
The Challenges Of Tax Reform In A Global Economy written by James Alm and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008-11-01 with Business & Economics categories.
This book presents 15 original papers and commentaries by a distinguished group of tax policy and tax administration experts. Using international examples, they highlight the state of knowledge of tax reform, present new thinking about the issue, and analyze useful policy options. The book’s general goal is to examine the current and emerging challenges facing tax reformers and to assess possible directions future reforms are likely to take. More specific themes include distributional issues, how to tax capital income, how to design specific taxes (e.g., the income tax, the value-added tax, the property tax), how to consider the politics and administrative aspects of tax reform, and how to combine the separate insights into comprehensive tax reform.
Taxation In Developing Countries
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Author : Roger Gordon
language : en
Publisher: Columbia University Press
Release Date : 2010-07-05
Taxation In Developing Countries written by Roger Gordon and has been published by Columbia University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010-07-05 with Political Science categories.
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.
Malaysia S Taxation System
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Author : Mohamed Ariff
language : en
Publisher: Sunway University Press
Release Date : 2023-09-05
Malaysia S Taxation System written by Mohamed Ariff and has been published by Sunway University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-09-05 with Business & Economics categories.
Malaysia’s Taxation System: Contemporary Practices, Issues and Future Direction offers a clear and concise analysis of Malaysia’s taxation system in terms of its origin and its adaptation to changing economic and social conditions. With unique insights from experienced legal, accounting, and tax practitioners and eminent academics, this book highlights the need for a holistic review of the taxation system going forward as the country strives for high-income status in the near future.