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Tax Administration and Firm Performance

Tax Administration and Firm Performance
Author: Ms.Era Dabla-Norris
Publisher: International Monetary Fund
Total Pages: 40
Release: 2017-04-14
Genre: Business & Economics
ISBN: 147559514X

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Tax compliance costs tend to be disproportionately higher for small and young businesses. This paper examines how the quality of tax administration affects firm performance for a large sample of firms in emerging market and developing economies. We construct a novel, internationally comparable, and multidimensional index of tax administration quality (the TAQI) using information from the Tax Administration Diagnostic Assessment Tool. We show that better tax administration attenuates the productivity gap of small and young firms relative to larger and older firms, a result that is robust to controlling for other aspects of tax policy and of economic governance, alternative definitions of small and young firms, and measures of the quality of tax administration. From a policy perspective, we provide evidence that countries can reap growth and productivity dividends from improvements in tax administration that lower compliance costs faced by firms.


The Quality of Tax Administration and Firm Performance : Evidence from Developing Countries

The Quality of Tax Administration and Firm Performance : Evidence from Developing Countries
Author: E. Dabla-Norris
Publisher:
Total Pages:
Release: 2020
Genre:
ISBN:

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Tax compliance costs tend to be disproportionately higher for small and young businesses. This paper examines how the quality of tax administration affects firm performance for a large sample of firms in emerging market and developing economies. The authors construct a novel, internationally comparable, and multidimensional index of tax administration quality (the TAQI) using information from the Tax Administration Diagnostic Assessment Tool. They show that better tax administration attenuates the productivity gap of small and young firms relative to larger and older firms, a result that is robust to controlling for other aspects of tax policy and of economic governance, alternative definitions of small and young firms, and measures of the quality of tax administration.


Tax Administration 2015 Comparative Information on OECD and Other Advanced and Emerging Economies

Tax Administration 2015 Comparative Information on OECD and Other Advanced and Emerging Economies
Author: OECD
Publisher: OECD Publishing
Total Pages: 384
Release: 2015-08-11
Genre:
ISBN: 9264232346

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Tax Administration 2015 is a comprehensive survey of tax administration systems, practices and performance across 56 advanced and emerging economies (including all OECD, EU, and G20 members).


Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies

Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies
Author: OECD
Publisher: OECD Publishing
Total Pages: 355
Release: 2021-09-15
Genre:
ISBN: 9264424083

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This report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their administration in 59 advanced and emerging economies.


Tax Administration and Firm Performance

Tax Administration and Firm Performance
Author: Ms.Era Dabla-Norris
Publisher: International Monetary Fund
Total Pages: 40
Release: 2017-04-14
Genre: Business & Economics
ISBN: 1475595166

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Tax compliance costs tend to be disproportionately higher for small and young businesses. This paper examines how the quality of tax administration affects firm performance for a large sample of firms in emerging market and developing economies. We construct a novel, internationally comparable, and multidimensional index of tax administration quality (the TAQI) using information from the Tax Administration Diagnostic Assessment Tool. We show that better tax administration attenuates the productivity gap of small and young firms relative to larger and older firms, a result that is robust to controlling for other aspects of tax policy and of economic governance, alternative definitions of small and young firms, and measures of the quality of tax administration. From a policy perspective, we provide evidence that countries can reap growth and productivity dividends from improvements in tax administration that lower compliance costs faced by firms.


Designing a Tax Administration Reform Strategy

Designing a Tax Administration Reform Strategy
Author: Ms.Katherine Baer
Publisher: International Monetary Fund
Total Pages: 37
Release: 1997-03-01
Genre: Business & Economics
ISBN: 1451980396

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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.


Handbook of Research on Strategic Fit and Design in Business Ecosystems

Handbook of Research on Strategic Fit and Design in Business Ecosystems
Author: Hacioglu, Umit
Publisher: IGI Global
Total Pages: 775
Release: 2019-08-30
Genre: Business & Economics
ISBN: 1799811271

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With advancing information technology, businesses must adapt to more efficient structures that utilize the latest in robotics and machine learning capabilities in order to create optimal human-robot cooperation. However, there are vital rising concerns regarding the possible consequences of deploying artificial intelligence, sophisticated robotic technologies, automated vehicles, self-managing supply modes, and blockchain economies on business performance and culture, including how to sustain a supportive business culture and to what extent a strategic fit between human-robot collaboration in a business ecosystem can be created. The Handbook of Research on Strategic Fit and Design in Business Ecosystems is a collection of innovative research that builds a futuristic view of evolving business ecosystems and a deeper understanding of business transformation processes in the new digital business era. Featuring research on topics such as cultural hybridization, Industry 4.0, and cybersecurity, this book is ideally designed for entrepreneurs, executives, managers, corporate strategists, economists, IT specialists, IT consultants, engineers, students, researchers, and academicians seeking to improve their understanding of future competitive business practices with the adoption of robotic and information technologies.


Addressing Base Erosion and Profit Shifting

Addressing Base Erosion and Profit Shifting
Author: OECD
Publisher: OECD Publishing
Total Pages: 91
Release: 2013-02-12
Genre:
ISBN: 9264192743

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This report presents studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview of global developments that have an impact on corporate tax matters.


Handbook on Tax Administration

Handbook on Tax Administration
Author: Matthijs Alink
Publisher: IBFD
Total Pages: 695
Release: 2011
Genre: Tax administration and procedure
ISBN: 9087221029

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"The Handbook on Tax Administration is a valuable reference tool for tax policymakers, tax administrators and tax students, as well as for those interested in trends and developments in the structure and management of large public organizations."--Back cover.