Download or read book Building Tax Capacity in Developing Countries written by Juan Carlos Benitez and published by International Monetary Fund. This book was released on 2023-09-19 with total page 33 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Taxation and State Building in Developing Countries written by Deborah Brautigam and published by Cambridge University Press. This book was released on 2008-01-10 with total page 261 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Tax Administrations and Capacity Building written by OECD and published by Org. for Economic Cooperation & Development. This book was released on 2016 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: - Preface - Foreword and Acknowledgements - Acronyms, abbreviations and key definitions - Executive summary - Introduction - Overview of current tax capacity building landscape - Domestic organisation of capacity building assistance - Leveraging technology for tax capacity building - Enhancing co-operation for tax capacity building - The tax administration capacity building framework - Observations and recommendations
Download or read book Enhancing the Effectiveness of External Support in Building Tax Capacity in Developing Countries written by International Monetary Fund and published by International Monetary Fund. This book was released on 2016-07-20 with total page 55 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book State Institutions and Tax Capacity An Empirical Investigation of Causality written by Olusegun Ayodele Akanbi and published by International Monetary Fund. This book was released on 2019-08-16 with total page 38 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book The State and Peasant Politics in Sri Lanka written by Mick Moore and published by Cambridge University Press. This book was released on 2007-12-03 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Dr Moore's enterprising book focuses on an apparent paradox: the failure of Sri Lanka's highly politicized smallholder electorate to place on the national political agenda issues relating to the public distribution of material resources. Sri Lanka has more than fifty years' history of pluralist democracy and such issues directly affect the interests of the smallholder population. Yet successive Sri Lankan governments have pursued economic policies favouring food consumers and the state itself at the expense of agricultural producers. In exploring the features of Sri Lanka's history, geography, politics and economy which explain this paradox, the author looks in detail at some of the dominant features of contemporary Sri Lanka: the political consequences of the plantation experience; the persistence of elite political leadership; and the causes and consequences of ethnic conflict.
Download or read book Tax Administrations and Capacity Building A Collective Challenge written by OECD and published by OECD Publishing. This book was released on 2016-05-13 with total page 76 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Revenue Mobilization in Developing Countries written by International Monetary Fund. Fiscal Affairs Dept. and published by International Monetary Fund. This book was released on 2011-08-03 with total page 86 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Political Institutions State Building and Tax Capacity written by Vitor Gaspar and published by International Monetary Fund. This book was released on 2016-12-02 with total page 33 pages. Available in PDF, EPUB and Kindle. Book excerpt: An empirical finding by Gaspar, Jaramillo and Wingender (2016) shows that once countries cross a tax-to-GDP threshold of around 123⁄4 percent, real GDP per capita increases sharply and in a sustained manner over the following decade. In this paper, we attempt via four case studies—Spain, China, Colombia, and Nigeria—to illustrate that the improvements in tax capacity have been part of a deeper process of state capacity building. We discuss the political conditions that supported tax capacity building, highlighting three important political ingredients: constitutive institutions, inclusive politics and credible leadership.
Download or read book Understanding Countries Tax Effort written by Mr.Ricardo Fenochietto and published by International Monetary Fund. This book was released on 2013-12-16 with total page 30 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Expanding Taxable Capacity and Reaching Revenue Potential written by Jeep Rojchaichaninthorn and published by World Bank Publications. This book was released on 2008 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Building Tax Culture Compliance and Citizenship A Global Source Book on Taxpayer Education Second Edition written by OECD and published by OECD Publishing. This book was released on 2021-11-24 with total page 150 pages. Available in PDF, EPUB and Kindle. Book excerpt: Widespread voluntary tax compliance plays a significant role in countries’ efforts to raise the revenues necessary to achieve Sustainable Development Goals. As part of this process, governments are increasingly reaching out to taxpayers – current and future – to teach, communicate and assist them in order to foster a “culture of compliance” based on rights and responsibilities, in which citizens see paying taxes as an integral aspect of their relationship with their government.
Download or read book Taxation and Development written by Mr.Michael Keen and published by International Monetary Fund. This book was released on 2012-09-01 with total page 30 pages. Available in PDF, EPUB and Kindle. Book excerpt: Issues of taxation and development, which have long been a central concern of the IMF, have attracted wider and renewed interest in the last few years. This paper reflects on three broad lessons of experience: that developing countries differ vastly in tax matters, and in ways that are less than fully understood; that the history of ‘big ideas’ in guiding tax reform for developing countries is decidedly mixed; and that the value of the emphasis often placed in this context on ‘informality’ is decidedly limited. It also asks whether ideas of ‘state building’ emphasized in some of the recent literature are likely to lead to practical advice much different from that commonly offered now.
Download or read book Tax Capacity and Growth written by Vitor Gaspar and published by International Monetary Fund. This book was released on 2016-12-02 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Taxation in Developing Countries written by Richard Miller Bird and published by Baltimore, Md. : Johns Hopkins University Press. This book was released on 1990 with total page 552 pages. Available in PDF, EPUB and Kindle. Book excerpt: Selection of studies relating to taxation in developing countries. The papers are organized under the following subjects: approaches to development taxation, lessons from experience, taxation and incentives, problems in direct taxation, the reform of indirect taxation, the role of local taxes, tax administration and tax policy. Contributors: Carl S. Shoup, Vito Tanzi, Richard Goode, Charles E. McLure, Richard Bird, Oliver Oldman, Sijbren Cnossen and many others.
Download or read book Tax Revenue Mobilization Episodes in Emerging Markets and Low Income Countries Lessons from a New Dataset written by Mr.Bernardin Akitoby and published by International Monetary Fund. This book was released on 2018-11-02 with total page 43 pages. Available in PDF, EPUB and Kindle. Book excerpt: How do countries mobilize large tax revenue—defined as an average increase in the tax-to-GDP ratio of 0.5 percent per year over three years or more? To answer this question, we build a novel dataset covering 55 episodes of large tax revenue mobilization in low-income countries and emerging markets. We find that: (i) reforms of indirect taxes and exemptions are the most common tax policy measures; (ii) multi-pronged tax administration reforms often go hand in hand with tax policy measures or are stand alone; and (iii) sustainability of the episodes hinges on tax administration reforms in the key compliance areas (risk-based audits, registration, filing, payment, and reporting).
Download or read book Progress of the Personal Income Tax in Emerging and Developing Countries written by Ms. Dora Benedek and published by International Monetary Fund. This book was released on 2022-01-28 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt: Personal Income Tax (PIT) is one of the key sources of revenues in Advanced Economies (AEs) but plays a much more limited role in Low-Income Developing Countries (LIDCs) and Emerging Market Economies (EMEs), both in terms of revenue and redistributive impact. Notwithstanding, this paper shows that LIDCs and EMEs increased their PIT-to-GDP revenue by 110 and 48 percent, respectively, during the 1990-2019 period, a marked improvement in the PIT revenue performance. We find that this rise was driven primarily by economic developments and to a lesser extent by changes in the design of PIT systems. We also find that LIDCs that improved their tax-to-GDP ratios relied on a broader set of tax instruments and not exclusively on the PIT, suggesting that a successful revenue mobilization strategy of developing countries requires a comprehensive approach covering a wider range of taxes. Finally, using a newly assembled dataset of PIT characteristics of 157 countries over the 2006-2018 period, we estimate a novel redistribution index of the PIT in LIDCs. We show that the contribution of the PIT to inequality reductions has been significant.
