Determinants Of Taxable Capacity In The Developing Countries
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Determinants Of Taxable Capacity In The Developing Countries
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Author : Mustafa Hussein Al-Mutawakil
language : ar
Publisher:
Release Date : 2000
Determinants Of Taxable Capacity In The Developing Countries written by Mustafa Hussein Al-Mutawakil and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2000 with categories.
Taxable capacity means that ratio or percentage of the gross national product (GNP) that the government can collect from taxpayers, in a way that will not adversely affect economic, political and social life. Such funds are allocated to finance public needs and form the community capital. Measuring tax capacity is very important. It gives financial planners a way to estimate the financial capacity of the national economy. It indicates the upper limit of taxation that the community can bear in order to finance public utilities. This study measure tax capacity in Yemen, based on similar studies conducted in some other developing countries. This study is divided into four parts, of which the first deals with the determinants of taxable capacity in the developing countries. The second part of the study discusses the Yemeni taxation structure. In the third section, the author studies the measurements of taxable capacity in Yemen. In the final part, he discusses the flexibility of the Yemeni income tax system.
The Determinants Of Tax Revenue And Tax Effort In Developed And Developing Countries
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Author : Marcelo Piancastelli
language : en
Publisher:
Release Date : 2019
The Determinants Of Tax Revenue And Tax Effort In Developed And Developing Countries written by Marcelo Piancastelli and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019 with categories.
This paper measures the tax effort of a sample of fifty-nine developed and developing countries over the period 1995-2015 by comparing a country's actual tax/GDP ratio with the ratio predicted derived from an international tax function which relates tax revenue to various measures of a country's taxable capacity such as the level of per capita income; the share of trade in GDP; the productive structure, and the level of financial deepening. The tax function is estimated using cross section data; pooled time series/cross section data, and panel data using a fixed effects estimator. The results are compared and show a range of tax effort from South Africa with the highest effort and Switzerland with the lowest effort. Implications for policy are drawn.
Understanding Countries Tax Effort
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Author : Mr.Ricardo Fenochietto
language : en
Publisher: International Monetary Fund
Release Date : 2013-12-16
Understanding Countries Tax Effort written by Mr.Ricardo Fenochietto 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 2013-12-16 with Business & Economics categories.
This paper presents a model to determine the tax effort and tax capacity of 113 countries and the main variables on which they depend. The results and the model allow a clear determination of which countries are near their tax capacity and which are some way from it, and therefore, could increase their tax revenue. This paper also determines central factors on which tax capacity depends: the level of development, trade, education, inflation, income distribution, corruption, and the ease of tax collection.
Expanding Taxable Capacity And Reaching Revenue Potential
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Author : Jeep Rojchaichaninthorn
language : en
Publisher: World Bank Publications
Release Date : 2012
Expanding Taxable Capacity And Reaching Revenue Potential written by Jeep Rojchaichaninthorn and has been published by World Bank Publications this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012 with categories.
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.
Taxable Capacity In Developing Countries
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Author : World Bank
language : en
Publisher:
Release Date : 1962
Taxable Capacity In Developing Countries written by World Bank and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1962 with Developing countries categories.
Taxable Capacity In Developing Countries
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Author : World Bank
language : es
Publisher:
Release Date : 1962
Taxable Capacity In Developing Countries written by World Bank and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1962 with categories.
Determinants Of Tax Revenue Efforts In Developing Countries
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Author : Abhijit Sen Gupta
language : en
Publisher: International Monetary Fund
Release Date : 2007-07
Determinants Of Tax Revenue Efforts In Developing Countries written by Abhijit Sen Gupta 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 2007-07 with Business & Economics categories.
This paper contributes to the existing empirical literature on the principal determinants of tax revenue performance across developing countries by using a broad dataset and accounting for some econometric issues that were previously ignored. The results confirm that structural factors such as per capita GDP, agriculture share in GDP, trade openness and foreign aid significantly affect revenue performance of an economy. Other factors include corruption, political stability, share of direct and indirect taxes etc. The paper also makes use of a revenue performance index, and finds that while several Sub Saharan African countries are performing well above their potential, some Latin American economies fall short of their revenue potential.
Taxation And Economic Development
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Author : J. F. J. Toye
language : en
Publisher: Taylor & Francis
Release Date : 1978
Taxation And Economic Development written by J. F. J. Toye and has been published by Taylor & Francis this book supported file pdf, txt, epub, kindle and other format this book has been release on 1978 with Business & Economics categories.
First published in 1978. The tax system is one of the instruments said to be available to translate development policy objectives into practice. The wide-ranging papers collected together in this volume, first published in 1978, explore different aspects of the link between national development objectives and the tax system. Attention is particularly focused on traditional aims such as growth, fair distribution and economic stabilisation and development. Articles written by distinguished experts in the fields of public finance and economic development clarify the concepts of taxable capacity and tax effort, and examine the connections between growth and changes within the tax system.
Building Tax Capacity In Developing Countries
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Author : Juan Carlos Benitez
language : en
Publisher: International Monetary Fund
Release Date : 2023-09-19
Building Tax Capacity In Developing Countries written by Juan Carlos Benitez 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 2023-09-19 with Business & Economics categories.
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.
Determinants Of Value Added Tax Revenue
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Author : eljko Bogeti?
language : en
Publisher: World Bank Publications
Release Date : 1993
Determinants Of Value Added Tax Revenue written by eljko Bogeti? and has been published by World Bank Publications this book supported file pdf, txt, epub, kindle and other format this book has been release on 1993 with Value-added tax categories.
Empirical analysis of value- added tax revenues on a sample of 34 countries conforms with conventional wisdom from theoretical and case studies. The key implication is that for value- added tax to provide superior revenues, it should be levied in a single rate on as broad a base as possible. And tax administration and enforcement must be tough to ensure compliance.