Taxable Capacity In Developing Countries
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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.
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.
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.
Expanding Taxable Capacity And Reaching Revenue Potential
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Author : Jeep Rojchaichaninthorn
language : en
Publisher: World Bank Publications
Release Date : 2008
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 2008 with Debt Markets categories.
Abstract: 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 Prepared
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Author : Sylvain Plasschaert
language : en
Publisher:
Release Date : 1962
Taxable Capacity In Developing Countries Prepared written by Sylvain Plasschaert 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.
Enhancing The Effectiveness Of External Support In Building Tax Capacity In Developing Countries
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Author : International Monetary Fund
language : en
Publisher: International Monetary Fund
Release Date : 2016-07-20
Enhancing The Effectiveness Of External Support In Building Tax Capacity In Developing Countries written by International Monetary Fund 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 2016-07-20 with Business & Economics categories.
This report responds to the February 2016 request from the G20 for the IMF, OECD, United Nations and World Bank Group to: “...recommend mechanisms to help ensure effective implementation of technical assistance programs, and recommend how countries can contribute funding for tax projects and direct technical assistance, and report back with recommendations at our July meeting.” The report has been prepared in the framework of the Platform for Collaboration on Tax (the “PCT”), under the responsibility of the Secretariats and Staff of the four mandated organizations. The report reflects a broad consensus among these staff, but should not be regarded as the officially endorsed views of those organizations or of their member countries.
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.
Taxation And Economic Development
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Author : John Toye
language : en
Publisher: Taylor & Francis
Release Date : 2023-06-09
Taxation And Economic Development written by John 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 2023-06-09 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.
State Institutions And Tax Capacity An Empirical Investigation Of Causality
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Author : Olusegun Ayodele Akanbi
language : en
Publisher: International Monetary Fund
Release Date : 2019-08-16
State Institutions And Tax Capacity An Empirical Investigation Of Causality written by Olusegun Ayodele Akanbi 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 2019-08-16 with Business & Economics categories.
Would better state institutions increase tax collection, or would higher tax collection help improve state institutions? In the absence of conclusive guidance from theory, this paper searches for an empirical answer to this question, using a panel dataset covering 110 non-resource-rich countries from 1996 to 2017. Employing a panel vector error correction model, the paper finds that tax capacity and state institutions cause and reinforce each other for a wide range of country groups. The bi-directional causality results suggest that developing tax capacity and building state institutions need to go hand in hand for best results, particularly in developing countries. Based on the impulse response analyses, the paper also finds that the causal effects in advanced economies are generally low in both directions, while in developing countries, both tax capacity and institutions shocks have larger positive impacts on institutions and tax capacity, respectively.
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.