The Quality Of Tax Administration And Firm Performance Evidence From Developing Countries PDF Download
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Author | : Ms.Era Dabla-Norris |
Publisher | : International Monetary Fund |
Total Pages | : 40 |
Release | : 2017-04-14 |
Genre | : Business & Economics |
ISBN | : 1475595166 |
Download Tax Administration and Firm Performance Book in PDF, ePub and Kindle
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.
Author | : E. Dabla-Norris |
Publisher | : |
Total Pages | : |
Release | : 2020 |
Genre | : |
ISBN | : |
Download The Quality of Tax Administration and Firm Performance : Evidence from Developing Countries Book in PDF, ePub and Kindle
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.
Author | : Lisa Chauvet |
Publisher | : |
Total Pages | : |
Release | : 2016 |
Genre | : |
ISBN | : 9789292561475 |
Download Taxation, Infrastructure, and Firm Performance in Developing Countries Book in PDF, ePub and Kindle
This paper investigates the relationship between taxation and firm performance in developing countries. Taking firm-level data from the World Bank Enterprise Surveys (WBES) and tax data from the Government Revenue Dataset (ICTD/UNU-WIDER), our results suggest that tax revenue benefits to firm growth in developing countries, especially in low-income countries and lower-middle income countries. These findings are robust to the inclusion of alternative covariates and specifications, and do not appear to be sample dependent. We also provide evidence that the positive effect of taxation on firm growth falls significantly when corruption is too pervasive, and when the origin of tax revenue origin reduces government accountability. Lastly, our paper finds that the positive effect of domestic revenue on firm performance could channel through the financing of public infrastructures vital to firms operating in lower-income countries.
Author | : Lisbeth Rivas |
Publisher | : International Monetary Fund |
Total Pages | : 36 |
Release | : 2018-08-02 |
Genre | : Business & Economics |
ISBN | : 148437259X |
Download Using Administrative Data to Enhance Policymaking in Developing Countries: Tax Data and the National Accounts Book in PDF, ePub and Kindle
Statistical agencies worldwide are increasingly turning to new data sources, including administrative data, to improve statistical coverage. Administrative data can significantly enhance the quality of national statistics and produce synergies with tax administration and other government agencies, supporting better decision making, policy advice, and economic performance. Compared to economic censuses and business surveys, administrative data are less burdensome to collect and produce more timely, detailed, and accurate data with better coverage. This paper specifically explores the use of value added tax and income tax records to enhance the compilation of national accounts statistics.
Author | : OECD |
Publisher | : OECD Publishing |
Total Pages | : 355 |
Release | : 2021-09-15 |
Genre | : |
ISBN | : 9264424083 |
Download Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies Book in PDF, ePub and Kindle
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.
Author | : World Bank |
Publisher | : World Bank Publications |
Total Pages | : 241 |
Release | : 2019-11-21 |
Genre | : Business & Economics |
ISBN | : 1464814414 |
Download Doing Business 2020 Book in PDF, ePub and Kindle
Seventeen in a series of annual reports comparing business regulation in 190 economies, Doing Business 2020 measures aspects of regulation affecting 10 areas of everyday business activity.
Author | : John Brondolo |
Publisher | : International Monetary Fund |
Total Pages | : 67 |
Release | : 2016-03-17 |
Genre | : Business & Economics |
ISBN | : 1484301110 |
Download Tax Administration Reform in China Book in PDF, ePub and Kindle
Tax administration improvements have contributed significantly to a doubling of China’s tax-to-GDP ratio and the substantial reduction in taxpayers’ compliance costs since the mid-1990s. This paper describes the key features of China’s tax administration and their evolution over the last 20 years. It also identifes emerging challenges to the tax system and areas where further tax administration improvements are needed to sustain tax revenue and reduce taxpayers’ compliance costs in the future.
Author | : Thomas Cantens |
Publisher | : World Bank Publications |
Total Pages | : 175 |
Release | : 2012-11-13 |
Genre | : Business & Economics |
ISBN | : 0821397133 |
Download Reform by Numbers Book in PDF, ePub and Kindle
This book was written in the context of new and innovative policies for customs and tax administration reform. Eight chapters describe how measurement and various quantification techniques may be used to fight against corruption, improve cross-border celerity, boost revenue collection, and optimize the use of public resources. More than presenting “best practices” and due to the association of academics and practitioners, the case studies explore the conditions under which measurement has been introduced and the effects on the administrative structure, and its relations with the political authority and the users. By analyzing the introduction of measurement to counter corruption and improve revenue collection in Cameroon, two chapters describe to which extent the professional culture has changed and what effects have been noted or not on the public accountability of fiscal administrations. Two other chapters present experiments of uses of quantification to develop risk analysis in Cameroon and Senegal. By using mirror analysis on the one hand and data mining on the other hand, these two examples highlight the importance of automated customs clearance systems which collect daily extensive data on users, commodities flows and officials. One chapter develops the idea of measuring smuggling to improve the use of human and material resources in Algeria and nurture the questioning on the adaptation of a legal framework to the social context of populations living near borders. Finally, two examples of measurement policies, in France and in South Korea, enlighten the diversity of measurement, the specificities of developing countries and the convergences between developing and developed countries on common stakes such as trade facilitation and better use of public funds.
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 | : 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.