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Building Tax Capacity in Developing Countries

2023-09-19 Business & Economics
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Release : 2023-09-19
Genre : Business & Economics
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Book Synopsis Building Tax Capacity in Developing Countries by : Juan Carlos Benitez

Download or read book Building Tax Capacity in Developing Countries written by Juan Carlos Benitez. This book was released on 2023-09-19. 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.

Tax Administrations and Capacity Building

2016 Tax administration and procedure
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Release : 2016
Genre : Tax administration and procedure
Kind : eBook
Book Rating : 620/5 ( reviews)

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Book Synopsis Tax Administrations and Capacity Building by : OECD

Download or read book Tax Administrations and Capacity Building written by OECD. This book was released on 2016. 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

Enhancing the Effectiveness of External Support in Building Tax Capacity in Developing Countries

2016-07-20 Business & Economics
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Release : 2016-07-20
Genre : Business & Economics
Kind : eBook
Book Rating : 433/5 ( reviews)

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Book Synopsis Enhancing the Effectiveness of External Support in Building Tax Capacity in Developing Countries by : International Monetary Fund

Download or read book Enhancing the Effectiveness of External Support in Building Tax Capacity in Developing Countries written by International Monetary Fund. This book was released on 2016-07-20. 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.

Taxation and State-Building in Developing Countries

2008-01-10 Political Science
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Release : 2008-01-10
Genre : Political Science
Kind : eBook
Book Rating : 258/5 ( reviews)

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Book Synopsis Taxation and State-Building in Developing Countries by : Deborah Brautigam

Download or read book Taxation and State-Building in Developing Countries written by Deborah Brautigam. This book was released on 2008-01-10. 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.

State Institutions and Tax Capacity: An Empirical Investigation of Causality

2019-08-16 Business & Economics
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Release : 2019-08-16
Genre : Business & Economics
Kind : eBook
Book Rating : 861/5 ( reviews)

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Book Synopsis State Institutions and Tax Capacity: An Empirical Investigation of Causality by : Olusegun Ayodele Akanbi

Download or read book State Institutions and Tax Capacity: An Empirical Investigation of Causality written by Olusegun Ayodele Akanbi. This book was released on 2019-08-16. 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.

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