Fair Taxation In The Middle East And North Africa
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Fair Taxation In The Middle East And North Africa
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Author : Mario Mansour
language : en
Publisher: International Monetary Fund
Release Date : 2015-09-02
Fair Taxation In The Middle East And North Africa written by Mario Mansour 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 2015-09-02 with categories.
Fairness – and what governments can do about it – is at the forefront of economic and social debate all over the world. In MENA, this has been at the core of recent political transitions but has not been adequately addressed. This SDN explores how tax systems – a critical interface between the state and citizens – can play a role in meeting demands for greater economic fairness in MENA countries. The SDN finds that for countries with well-established non-hydrocarbon tax systems (mostly oil importers) reforms should focus on simplifying tax structures and introducing more progressivity of personal income taxes, broadening tax bases, and better designing and enforcing property taxes. Tax administration should be more efficient and user-friendly while simplifying tax regimes will reduce the scope for arbitrary implementation. MENA countries with less established non-hydrocarbon revenue systems can begin with a “starter pack” that includes introduction of low-rate value-added and corporate income taxes, excises, and property taxes while building up administrative capacity and taxation expertise together with plans for introducing a personal income tax. Across the region, effective communication, transparency, and constructive dialogue between the State and citizens are critical to the success of reforms.
Fair Taxation In The Middle East And North Africa
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language : fr
Publisher:
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Fair Taxation In The Middle East And North Africa written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on with categories.
Personal Income Taxes In The Middle East And North Africa Prospects And Possibilities
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Author : Mario Mansour
language : en
Publisher: International Monetary Fund
Release Date : 2023-02-17
Personal Income Taxes In The Middle East And North Africa Prospects And Possibilities written by Mario Mansour 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 2023-02-17 with Business & Economics categories.
Personal income taxes (PITs) play little or no role in the Middle East and North Africa, often yielding less than 2 percent of GDP in revenue—with the exception of few North African countries. This paper examines how PITs have evolved in recent decades, and what they might look like in the next 20 years. Top marginal tax rates on labor and business income of individuals have declined substantially, a trend that mirrors reductions in advanced and developing economies. Taxation of passive capital income has changed very little, and the revenue intake from this source remains low throughout the region (less than 1 percent of GDP on average and concentrated in oil-importing non-fragile states). Social security contributions (SSC) have increased in importance in nearly all MENA countries, and some countries have introduced additional payroll taxes. The combination of reduced marginal tax rates, light taxation of income from capital and business activities, and increase of SSC, have resulted in income tax systems that create disincentives to work and incentives for informality, and contribute little to government revenue and income redistribution. Given differences in economic and political structures, demographics, and starting points, the path to PIT/SSC reforms will vary across the region. Countries with relatively mature PIT/SSC systems, where revenue performance has improved in the past two decades, will increasingly need to balance the revenue and equity objectives against effciency objectives (in particular labor market incentives and infromality). Countries with no PITs will have to weigh whether a consumption tax/SSC system that mimic a flat tax on labor income is sufficient to diversify revenue away from oil and whether to adopt PITs to address rising income and wealth inequality. Finally, fragile states, who face more political volatility and weaker fiscal institutions, will have to focus on simplicity of tax design and collection to be able to raise revenue from PITs.
Taxation And Tax Policies In The Middle East
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Author : Hossein Askari
language : en
Publisher: Elsevier
Release Date : 2013-10-22
Taxation And Tax Policies In The Middle East written by Hossein Askari and has been published by Elsevier this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-10-22 with Business & Economics categories.
Taxation and Tax Policies in the Middle East evaluates the general role that tax policies have played in the economic development of the Middle East since 1945 and proposes some recommendations on how fiscal tools could be better used to promote further advancement in this region. This book is divided into six parts. Part I contains the purpose and outline of the study, while Part II discusses the economic aspects of the major categories of taxes used in most developing countries. The fiscal history and categorical breakdown of the tax profiles of 16 Middle Eastern countries are reviewed in Part III. Part IV analyzes the literature on econometric models that explain differences among countries in tax effort. In Part V, the differences in relative tax efforts across 16 countries with considerations in Islamic history, culture, and natural resource endowment are elaborated. The last part summarizes the entire study. This publication is a good reference for economists and specialists concerned with the taxation and tax policies in the Middle East.
Tax Systems Of Africa Asia And The Middle East
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Author : C. J. Platt
language : en
Publisher: Gower Publishing Company, Limited
Release Date : 1982
Tax Systems Of Africa Asia And The Middle East written by C. J. Platt and has been published by Gower Publishing Company, Limited this book supported file pdf, txt, epub, kindle and other format this book has been release on 1982 with Business & Economics categories.
Of taxes on income and capital gains.
Fair Taxation In The Middle East And North Africa
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Author : Mario Mansour
language : en
Publisher: International Monetary Fund
Release Date : 2015-09-02
Fair Taxation In The Middle East And North Africa written by Mario Mansour 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 2015-09-02 with Business & Economics categories.
Fairness – and what governments can do about it – is at the forefront of economic and social debate all over the world. In MENA, this has been at the core of recent political transitions but has not been adequately addressed. This SDN explores how tax systems – a critical interface between the state and citizens – can play a role in meeting demands for greater economic fairness in MENA countries. The SDN finds that for countries with well-established non-hydrocarbon tax systems (mostly oil importers) reforms should focus on simplifying tax structures and introducing more progressivity of personal income taxes, broadening tax bases, and better designing and enforcing property taxes. Tax administration should be more efficient and user-friendly while simplifying tax regimes will reduce the scope for arbitrary implementation. MENA countries with less established non-hydrocarbon revenue systems can begin with a “starter pack” that includes introduction of low-rate value-added and corporate income taxes, excises, and property taxes while building up administrative capacity and taxation expertise together with plans for introducing a personal income tax. Across the region, effective communication, transparency, and constructive dialogue between the State and citizens are critical to the success of reforms.
Climate Change Law And Policy In The Middle East And North Africa Region
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Author : Damilola S. Olawuyi
language : en
Publisher: Routledge
Release Date : 2021-07-28
Climate Change Law And Policy In The Middle East And North Africa Region written by Damilola S. Olawuyi and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-07-28 with Science categories.
Climate Change Law and Policy in the Middle East and North Africa Region provides an in-depth and authoritative examination of the guiding principles of climate change law and policy in the MENA region. This volume introduces readers to the latest developments in the regulation of climate change across the region, including the applicable legislation, institutions, and key legal innovations in climate change financing, infrastructure development, and education. It outlines participatory and bottom-up legal strategies—focusing on transparency, accountability, gender justice, and other human rights safeguards—needed to achieve greater coherence and coordination in the design, approval, financing, and implementation of climate response projects across the region. With contributions from a range of experts in the field, the collection reflects on how MENA countries can advance existing national strategies around climate change, green economy, and low carbon futures through clear and comprehensive legislation. Taking an international and comparative approach, this book will be of great interest to students, scholars, and practitioners who work in the areas of climate change, environmental law and policy, and sustainable development, particularly in relation to the MENA region.
Social Policy In The Middle East And North Africa
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Author : Rana Jawad
language : en
Publisher: Edward Elgar Publishing
Release Date : 2019
Social Policy In The Middle East And North Africa written by Rana Jawad and has been published by Edward Elgar Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019 with categories.
This book presents a state of the art in the developing field of social policy in the Middle East and North Africa (MENA) region. It offers an up-to-date conceptual analysis of social policy programmes and discourses in the MENA region by critically reviewing the range of social insurance and social assistance schemes that are currently in existence there. It also analyses and offers suggestions on which of these policies can positively impact the region’s advancement in terms of human development and in addressing social and economic inequalities and exclusion.
Revenue Mobilization For A Resilient And Inclusive Recovery In The Middle East And Central Asia
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Author : Ms. Genevieve Verdier
language : en
Publisher: International Monetary Fund
Release Date : 2022-07-06
Revenue Mobilization For A Resilient And Inclusive Recovery In The Middle East And Central Asia written by Ms. Genevieve Verdier 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 2022-07-06 with Business & Economics categories.
Domestic revenue mobilization has been a longstanding challenge for countries in the Middle East and Central Asia. Insufficient revenue has often constrained priority social and infrastructure spending, reducing countries’ ability to reach the Sustainable Development Goals, improve growth prospects, and address climate related challenges. Moreover, revenue shortfalls have often been compensated by large and sustained debt accumulation, raising vulnerabilities in some countries, and limiting fiscal space to address future shocks. The COVID-19 pandemic and the war in Ukraine have compounded challenges to sustainable public finances, underscoring the need for revenue mobilization efforts. The recent global crises have also exacerbated existing societal inequalities and highlighted the importance of raising revenues in an efficient and equitable manner. This paper examines the scope for additional tax revenue mobilization and discusses policies to gradually raise tax revenue while supporting resilient growth and inclusion in the Middle East and Central Asia. The paper’s main findings are that excluding hydrocarbon revenues, the region’s average tax intake lags those of other regions; the region’s fragile and conflict-affected states (FCS) face particular challenges in mobilizing tax revenue; In general, there is considerable scope to raise additional tax revenue; countries have made efforts to raise tax collection, but challenges remain; tax policy design, notably low tax rates and pervasive tax exemptions, is an important factor driving tax revenue shortfalls; weak tax compliance, reflecting both structural features and challenges in revenue administration, also plays a role; and personal income tax systems in the region vary in their progressivity—the extent to which the average tax rate increases with income—and in their ability to redistribute income. These findings provide insights for policy action to raise revenue while supporting resilient growth and inclusion. The paper’s analysis points to these priorities for the region to improve both efficiency and equity of tax systems: improving tax policy design to broaden the tax base and increase progressivity and redistributive capacity; strengthening revenue administration to improve compliance; and implementing structural reforms to incentivize tax compliance, formalization, and economic diversification.
Regional Economic Outlook Middle East And Central Asia
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Author : International Monetary Fund. Middle East and Central Asia Dept.
language : en
Publisher: International Monetary Fund
Release Date : 2022-10-31
Regional Economic Outlook Middle East And Central Asia written by International Monetary Fund. Middle East and Central Asia Dept. 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 2022-10-31 with Business & Economics categories.
In a worsening global environment, economies in the Middle East and Central Asia are being buffeted by a confluence of shocks: a global slowdown, high and volatile food and energy prices, faster and stronger than expected tightening of financial conditions, and the risk of fragmentation. The region’s emerging market and middle-income economies (EM&MIs) and low-income countries (LICs) are hit hard, with many facing curtailed access to market financing, while oil-exporting countries are being buffered by still-high energy prices. The adverse impact of Russia’s war in Ukraine on the Caucasus and Central Asia (CCA) has thus far been milder than expected. Still, the CCA’s strong ties to Russia entail substantial risks to the region’s outlook. The most urgent policy challenge for all countries is to tackle the cost-of-living crisis by restoring price stability, protecting vulnerable groups through targeted support, and ensuring food security. Policy trade-offs in EM&MIs and LICs have become more pronounced than ever, as they also need to preserve debt sustainability and financial stability. Oil exporters have the opportunity to maximize the benefits of the oil windfall by building buffers and advancing their diversification plans. CCA countries should carefully assess the magnitude and durability of the initial spillovers from the war in Ukraine and adjust their policy mix accordingly. Limited policy space in many countries raises the urgency of structural reforms to bolster economic growth while transforming economies to become more resilient, sustainable, diversified, and inclusive.