Enhancing The Effectiveness Of External Support In Building Tax Capacity In Developing Countries PDF Download
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| Author | : International Monetary Fund |
| Publisher | : International Monetary Fund |
| Total Pages | : 55 |
| Release | : 2016-07-20 |
| Genre | : Business & Economics |
| ISBN | : 1498345433 |
Download Enhancing the Effectiveness of External Support in Building Tax Capacity in Developing Countries Book in PDF, ePub and Kindle
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.
| Author | : International Monetary Fund |
| Publisher | : |
| Total Pages | : |
| Release | : 2016 |
| Genre | : |
| ISBN | : |
Download Enhancing the Effectiveness of External Support in Building Tax Capacity in Developing Countries Book in PDF, ePub and Kindle
This report responds to the February 2016 request from the G20. 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. The request arises in the context of increased recognition of the centrality to development of strong tax systems and of the importance of external support in building them, and a correspondingly increased willingness of advanced economies to provide substantially greater financing and other support for this. In that context, the report uses the experiences of the international organizations to analyze how support for developing tax capacity can be improved.
| Author | : Internationaler Währungsfonds |
| Publisher | : |
| Total Pages | : |
| Release | : 2016 |
| Genre | : |
| ISBN | : |
Download Enhancing the Effectiveness of External Support in Building Tax Capacity in Developing Countries Book in PDF, ePub and Kindle
This report responds to the February 2016 request from the G20. 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. The request arises in the context of increased recognition of the centrality to development of strong tax systems and of the importance of external support in building them, and a correspondingly increased willingness of advanced economies to provide substantially greater financing and other support for this. In that context, the report uses the experiences of the international organizations to analyze how support for developing tax capacity can be improved.
| Author | : Juan Carlos Benitez |
| Publisher | : International Monetary Fund |
| Total Pages | : 33 |
| Release | : 2023-09-19 |
| Genre | : Business & Economics |
| ISBN | : |
Download Building Tax Capacity in Developing Countries Book in PDF, ePub and Kindle
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.
| Author | : International Monetary Fund. Fiscal Affairs Dept. |
| Publisher | : International Monetary Fund |
| Total Pages | : 86 |
| Release | : 2011-08-03 |
| Genre | : Business & Economics |
| ISBN | : 1498339247 |
Download Revenue Mobilization in Developing Countries Book in PDF, ePub and Kindle
The Fund has long played a lead role in supporting developing countries’ efforts to improve their revenue mobilization. This paper draws on that experience to review issues and good practice, and to assess prospects in this key area.
| Author | : Olusegun Ayodele Akanbi |
| Publisher | : International Monetary Fund |
| Total Pages | : 38 |
| Release | : 2019-08-16 |
| Genre | : Business & Economics |
| ISBN | : 1513511548 |
Download State Institutions and Tax Capacity: An Empirical Investigation of Causality Book in PDF, ePub and Kindle
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.
| Author | : OECD |
| Publisher | : OECD Publishing |
| Total Pages | : 78 |
| Release | : 2016-05-13 |
| Genre | : |
| ISBN | : 9264256636 |
Download Tax Administrations and Capacity Building A Collective Challenge Book in PDF, ePub and Kindle
Effective tax systems are a critical building block for increased domestic resources in developing countries, essential for sustainable development and for promoting self-reliance, good governance, growth and stability.
| Author | : Ms.Katherine Baer |
| Publisher | : International Monetary Fund |
| Total Pages | : 37 |
| Release | : 1997-03-01 |
| Genre | : Business & Economics |
| ISBN | : 1451980396 |
Download Designing a Tax Administration Reform Strategy Book in PDF, ePub and Kindle
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.
| Author | : International Monetary Fund |
| Publisher | : International Monetary Fund |
| Total Pages | : 81 |
| Release | : 2015-01-29 |
| Genre | : Business & Economics |
| ISBN | : 1498344895 |
Download Current Challenges in Revenue Mobilization - Improving Tax Compliance Book in PDF, ePub and Kindle
This paper addresses core challenges that all tax administrations face in dealing with noncompliance—which are now receiving renewed attention. Long a priority in developing countries, assuring strong compliance has acquired greater priority in countries facing intensified revenue needs, and is critical for fairness and statebuilding. Series: Policy Papers
| Author | : Mr.Bernardin Akitoby |
| Publisher | : International Monetary Fund |
| Total Pages | : 32 |
| Release | : 2019-05-14 |
| Genre | : Business & Economics |
| ISBN | : 1498315429 |
Download Case Studies in Tax Revenue Mobilization in Low-Income Countries Book in PDF, ePub and Kindle
How can Low-Income Countries (LICs) enhance tax revenue collection to finance their vast development needs? We address this question by analyzing seven tax reform experiences in LICs (Burkina Faso, The Gambia, Maldives, Mauritania, Rwanda, Senegal, and Uganda). Three lessons stand out, although reforms must be tailored to individual circumstances: (i) Tax reforms require first and foremost political commitment and buy-in from key stakeholders; (ii) Countries that pursue both revenue administration and tax policy reforms tend to see much larger and persistent gains; and (iii) A successful strategy often starts with fiscal reform measures with immediate effect to build momentum. These can include: simplifying the tax system; curbing exemptions; reforming indirect taxes on goods and services (e.g., excises); and better managing compliance risks through strengthening taxpayer segmentation (often beginning with strengthening the Large Taxpayers Office). A comprehensive reform strategy (e.g., a medium-term revenue strategy) can help to properly sequence reform measures and facilitate their implementation.
