Tax Evasion Trust And State Capacities
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Tax Evasion Trust And State Capacities
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Author : Simon Hug
language : en
Publisher: Peter Lang
Release Date : 2007
Tax Evasion Trust And State Capacities written by Simon Hug and has been published by Peter Lang this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007 with Business & Economics categories.
Many recently democratized countries in Central and Eastern Europe, having escaped from communist rule and planned economies, face pressing problems related to the notions of tax evasion, trust and state capacities. Tax morale in changing political and economic contexts is of crucial importance. This raises a series of questions: What are the conditions under which people agree to pay taxes? Why do people avoid taxes? To what extent do the reasons for tax evasion vary from one region to another? The authors of this volume address these questions and try to assess the progress which has been made in Central and Eastern Europe with regard to improving tax morale through tax reforms and strengthening of extractive state capacities. A main insight is the complex causal relationship between the quality of fiscal institutions and tax morale. In addition, huge differences between countries of the former Soviet Union and central European countries, which are now members of the EU, can be observed not only at the level of democratic governance, of state capacities and the structures of trust, but also with regard to tax morale.
Tax Evasion Trust And State Capacities
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Author : Nicolas Hayoz
language : en
Publisher: Peter Lang Publishing
Release Date : 2007-01-01
Tax Evasion Trust And State Capacities written by Nicolas Hayoz and has been published by Peter Lang Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007-01-01 with Income tax categories.
Many recently democratized countries in Central and Eastern Europe face pressing problems related to the notions of tax evasion, trust and state capacities. This book address the problems transition countries have with tax collection, and how these problems relate to state capacities as well as political and general trust.
Innovations In Tax Compliance
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Author : Roel Dom
language : en
Publisher: World Bank Publications
Release Date : 2022-01-19
Innovations In Tax Compliance written by Roel Dom 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 2022-01-19 with Business & Economics categories.
Recent decades have witnessed important progress in strengthening tax systems in developing countries. Yet many areas of reform have remained stubbornly resistant to major improvements; overall revenue collection still falls short of what is needed to support effective governance and service delivery, while tax collection is too often characterized by high rates of evasion among large corporations and the rich and disproportionate, though often hidden, burdens on lower-income groups. As countries around the world deal with large COVID-19-induced debt burdens, a focus on strengthening tax systems is especially timely. Innovations in Tax Compliance draws on recent research and experience to present a new conceptual framework to guide more effective approaches to reform. Building on the achievements of recent decades, it argues for an expanded focus on the overlapping goals of building trust, navigating political resistance, and tailoring reform to unique local contexts through a focus on identifying the most binding constraints on reform. This focus, it argues, can lead not only to greater compliance, increased fairness, and higher revenues, but can also contribute to the building of state capacity, sustained political support for further reforms, and stronger fiscal contracts between citizens and governments.
Tax Morale What Drives People And Businesses To Pay Tax
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2019-09-11
Tax Morale What Drives People And Businesses To Pay Tax written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-09-11 with categories.
Unlocking what drives tax morale – the intrinsic willingness to pay tax – can greatly assist governments in the design of tax policies and their administration, particularly in developing countries where compliance rates are low. This report builds on previous OECD research to identify some of the key socio-economic and institutional drivers of tax morale across developing countries, and seeks to test for evidence of the social contract by examining the impact of public services on tax morale. It also uses new data on tax certainty as an entry point to explore tax morale in businesses, where existing research is very limited. Finally, the report identifies a range of factors related to the tax system that may affect business decision making, how they vary across regions, and suggests some areas for future research. Overall, the report provides a range of suggestions for further work, and how tax morale considerations can be integrated into holistic tax compliance strategies.
Corruption Taxes And Compliance
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Author : Ms.Anja Baum
language : en
Publisher: International Monetary Fund
Release Date : 2017-11-17
Corruption Taxes And Compliance written by Ms.Anja Baum 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 2017-11-17 with Social Science categories.
This paper revisits the effects of corruption on the state’s capacity to raise revenue, building on the existing empirical literature using new and more disaggregated data. We use a comprehensive dataset for 147 countries spanning 1995-2014, compiled by the IMF. It finds that—consistent with the existing literature—corruption is negatively associated with overall tax revenue, and most of its components. This relationship is predominantly influenced by the way corruption interacts with tax compliance. The establishment of large taxpayer offices improves tax compliance by dampening the perception of corruption, thereby boosting revenue.
Taxation And State Building In Developing Countries
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Author : Deborah Brautigam
language : en
Publisher: Cambridge University Press
Release Date : 2008-01-10
Taxation And State Building In Developing Countries written by Deborah Brautigam and has been published by Cambridge University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008-01-10 with Political Science categories.
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.
The Cambridge Handbook Of Psychology And Economic Behaviour
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Author : Alan Lewis
language : en
Publisher: Cambridge University Press
Release Date : 2008-04-17
The Cambridge Handbook Of Psychology And Economic Behaviour written by Alan Lewis and has been published by Cambridge University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008-04-17 with Psychology categories.
Psychologists have been observing and interpreting economic behaviour for at least fifty years, and the last decade, in particular, has seen an escalated interest in the interface between psychology and economics. The Cambridge Handbook of Psychology and Economic Behaviour is a valuable reference resource dedicated to improving our understanding of the economic mind and economic behaviour. Employing empirical methods – including laboratory experiments, field experiments, observations, questionnaires and interviews – the Handbook covers aspects of theory and method, financial and consumer behaviour, the environment and biological perspectives. With contributions from distinguished scholars from a variety of countries and backgrounds, the Handbook is an important step forward in the improvement of communications between the disciplines of psychology and economics. It will appeal to academic researchers and graduates in economic psychology and behavioural economics.
Elgar Companion To Institutional And Evolutionary Economics
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Author : Geoffrey Martin Hodgson
language : es
Publisher: Edward Elgar Pub
Release Date : 1994
Elgar Companion To Institutional And Evolutionary Economics written by Geoffrey Martin Hodgson and has been published by Edward Elgar Pub this book supported file pdf, txt, epub, kindle and other format this book has been release on 1994 with Business & Economics categories.
'. . . the editors and authors of this Companion have completed a masterpiece. the editors are to be congratulated for establishing the theme and tone and the authors for delivering the goods. These volumes should not only be on our shelves, they should be taken down for frequent use.' - Glen Atkinson, Journal of Economic Issues This authoritative and comprehensive reference work introduces the reader to the major concepts and leading contributors in the field of institutional and evolutionary economics.
Tax Capacity And Growth
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Author : Vitor Gaspar
language : en
Publisher: International Monetary Fund
Release Date : 2016-12-02
Tax Capacity And Growth written by Vitor Gaspar 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 2016-12-02 with Business & Economics categories.
Is there a minimum tax to GDP ratio associated with a significant acceleration in the process of growth and development? We give an empirical answer to this question by investigating the existence of a tipping point in tax-to-GDP levels. We use two separate databases: a novel contemporary database covering 139 countries from 1965 to 2011 and a historical database for 30 advanced economies from 1800 to 1980. We find that the answer to the question is yes. Estimated tipping points are similar at about 123⁄4 percent of GDP. For the contemporary dataset we find that a country just above the threshold will have GDP per capita 7.5 percent larger, after 10 years. The effect is tightly estimated and economically large.
Global Encyclopedia Of Public Administration Public Policy And Governance
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Author : Ali Farazmand
language : en
Publisher: Springer Nature
Release Date : 2023-04-05
Global Encyclopedia Of Public Administration Public Policy And Governance written by Ali Farazmand and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-04-05 with Law categories.
This global encyclopedic work serves as a comprehensive collection of global scholarship regarding the vast fields of public administration, public policy, governance, and management. Written and edited by leading international scholars and practitioners, this exhaustive resource covers all areas of the above fields and their numerous subfields of study. In keeping with the multidisciplinary spirit of these fields and subfields, the entries make use of various theoretical, empirical, analytical, practical, and methodological bases of knowledge. Expanded and updated, the second edition includes over a thousand of new entries representing the most current research in public administration, public policy, governance, nonprofit and nongovernmental organizations, and management covering such important sub-areas as: 1. organization theory, behavior, change and development; 2. administrative theory and practice; 3. Bureaucracy; 4. public budgeting and financial management; 5. public economy and public management 6. public personnel administration and labor-management relations; 7. crisis and emergency management; 8. institutional theory and public administration; 9. law and regulations; 10. ethics and accountability; 11. public governance and private governance; 12. Nonprofit management and nongovernmental organizations; 13. Social, health, and environmental policy areas; 14. pandemic and crisis management; 15. administrative and governance reforms; 16. comparative public administration and governance; 17. globalization and international issues; 18. performance management; 19. geographical areas of the world with country-focused entries like Japan, China, Latin America, Europe, Asia, Africa, the Middle East, Russia and Eastern Europe, North America; and 20. a lot more. Relevant to professionals, experts, scholars, general readers, researchers, policy makers and manger, and students worldwide, this work will serve as the most viable global reference source for those looking for an introduction and advance knowledge to the field.