Tax Administration in Developing Countries

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Author :
Publisher : International Monetary Fund
ISBN 13 : 1451975392
Total Pages : 26 pages
Book Rating : 4.4/5 (519 download)

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Book Synopsis Tax Administration in Developing Countries by : Mr.Charles Y. Mansfield

Download or read book Tax Administration in Developing Countries written by Mr.Charles Y. Mansfield and published by International Monetary Fund. This book was released on 1987-06-01 with total page 26 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper examines the role of tax administration in developing countries from an economic perspective. The traditional separation of tax policy and tax administration in the literature is shown to break down in developing countries, where tax administrators decide in what manner complicated tax legislation should actually be applied. After surveying economic literature dealing with tax administration, the paper offers guidelines on how tax administrators can help implement more efficient and equitable tax systems.

Revenue Mobilization in Developing Countries

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Author :
Publisher : International Monetary Fund
ISBN 13 : 1498339247
Total Pages : 86 pages
Book Rating : 4.4/5 (983 download)

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Book Synopsis Revenue Mobilization in Developing Countries by : International Monetary Fund. Fiscal Affairs Dept.

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.

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

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Publisher : OECD Publishing
ISBN 13 : 9264232346
Total Pages : 384 pages
Book Rating : 4.2/5 (642 download)

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Book Synopsis Tax Administration 2015 Comparative Information on OECD and Other Advanced and Emerging Economies by : OECD

Download or read book Tax Administration 2015 Comparative Information on OECD and Other Advanced and Emerging Economies written by OECD and published by OECD Publishing. This book was released on 2015-08-11 with total page 384 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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).

Transfer Pricing and Developing Economies

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Publisher : World Bank Publications
ISBN 13 : 1464809704
Total Pages : 275 pages
Book Rating : 4.4/5 (648 download)

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Book Synopsis Transfer Pricing and Developing Economies by : Joel Cooper

Download or read book Transfer Pricing and Developing Economies written by Joel Cooper and published by World Bank Publications. This book was released on 2017-01-05 with total page 275 pages. Available in PDF, EPUB and Kindle. Book excerpt: Recent years have seen unprecedented public scrutiny over the tax practices of Multinational Enterprise (MNE) groups. Tax policy and administration concerning international transactions, aggressive tax planning, and tax avoidance have become an issue of extensive national and international debate in developed and developing countries alike. Within this context, transfer pricing, historically a subject of limited specialist interest, has attained name recognition amongst a broader global audience that is concerned with equitable fiscal policy and sustainable development. Abusive transfer pricing practices are considered to pose major risk to the direct tax base of many countries and developing countries are particularly vulnerable because corporate tax tends to account for a larger share of their revenue. This handbook is part of the wider WBG engagement in supporting countries with Domestic Resource Mobilization (DRM) by protecting their tax base and aims to cover all relevant aspects that have to be considered when introducing or strengthening transfer pricing regimes. The handbook provides guidance on analytical steps that can be taken to understand a country’s potential exposure to inappropriate transfer pricing (transfer mispricing) and outlines the main areas that require attention in the design and implementation of transfer pricing regimes. A discussion of relevant aspects of the legislative process, including the formulation of a transfer pricing policy, and the role and content of administrative guidance, is combined with the presentation of country examples on the practical application and implementation of the arm’s length principle and on running an effective transfer pricing audit program. Recognizing the importance of transfer pricing regulation and administration for the business environment and investor confidence, this handbook aims to balance the general objective of protecting a country’s tax base and raising additional revenue with investment climate considerations wherever appropriate.

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

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Publisher : OECD Publishing
ISBN 13 : 9264424083
Total Pages : 355 pages
Book Rating : 4.2/5 (644 download)

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Book Synopsis Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies by : OECD

Download or read book Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies written by OECD and published by OECD Publishing. This book was released on 2021-09-15 with total page 355 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Current Challenges in Revenue Mobilization - Improving Tax Compliance

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Author :
Publisher : International Monetary Fund
ISBN 13 : 1498344895
Total Pages : 81 pages
Book Rating : 4.4/5 (983 download)

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Book Synopsis Current Challenges in Revenue Mobilization - Improving Tax Compliance by : International Monetary Fund

Download or read book Current Challenges in Revenue Mobilization - Improving Tax Compliance written by International Monetary Fund and published by International Monetary Fund. This book was released on 2015-01-29 with total page 81 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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

Taxation in Developing Countries

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Author :
Publisher : Baltimore, Md. : Johns Hopkins University Press
ISBN 13 :
Total Pages : 552 pages
Book Rating : 4.:/5 (318 download)

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Book Synopsis Taxation in Developing Countries by : Richard Miller Bird

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.

Social and Administrative Aspects of Pharmacy in Low- and Middle-Income Countries

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Author :
Publisher : Academic Press
ISBN 13 : 0128112298
Total Pages : 486 pages
Book Rating : 4.1/5 (281 download)

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Book Synopsis Social and Administrative Aspects of Pharmacy in Low- and Middle-Income Countries by : Mohamed Izham Mohamed Ibrahim

Download or read book Social and Administrative Aspects of Pharmacy in Low- and Middle-Income Countries written by Mohamed Izham Mohamed Ibrahim and published by Academic Press. This book was released on 2017-10-24 with total page 486 pages. Available in PDF, EPUB and Kindle. Book excerpt: Social and Administrative Aspects of Pharmacy in Low- and Middle-Income Countries: Present Challenges and Future Solutions examines the particularities of low- and middle-income countries and offers solutions based on their needs, culture and available resources. Drawing from the firsthand experience of researchers and practitioners working in these countries, this book addresses the socio-behavioral aspects of pharmacy and health, pharmacoeconomics, pharmaceutical policy, supply management and marketing, pharmacoepidemiology and public health pharmacy specific to low- and middle-income countries. While some practices may be applied appropriately in disparate places, too often pharmacy practice in low- and middle-income countries is directly copied from successes in developed countries, despite the unique needs and challenges low- and middle-income countries face. - Examines key issues and challenges of pharmacy practice and the pharmaceutical sector specific to low- and middle-income countries - Compares pharmacy practice in developed and developing countries to highlight the unique challenges and opportunities of each - Provides a blueprint for the future of pharmacy in low- and middle-income countries, including patient-centered care, evidence-based care and promoting the role of the pharmacist for primary health care in these settings

Digital Public Administration and E-Government in Developing Nations: Policy and Practice

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Author :
Publisher : IGI Global
ISBN 13 : 1466636920
Total Pages : 480 pages
Book Rating : 4.4/5 (666 download)

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Book Synopsis Digital Public Administration and E-Government in Developing Nations: Policy and Practice by : Halpin, Edward Francis

Download or read book Digital Public Administration and E-Government in Developing Nations: Policy and Practice written by Halpin, Edward Francis and published by IGI Global. This book was released on 2013-03-31 with total page 480 pages. Available in PDF, EPUB and Kindle. Book excerpt: In recent years, it has become apparent that there are very distinct gaps between developed and developing regions in the world, especially in regards to e-government systems, infrastructures, and processes. Digital Public Administration and E-Government in Developing Nations: Policy and Practice examines e-government from the perspective of developing nations and addresses issues and concerns of developing systems and processes. This publication is a valuable and insightful tool for researchers, practitioners, policymakers, and students in different fields who are interested in information systems, public policies, politics, and media and communication studies.

Making It Big

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Publisher : World Bank Publications
ISBN 13 : 1464815585
Total Pages : 178 pages
Book Rating : 4.4/5 (648 download)

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Book Synopsis Making It Big by : Andrea Ciani

Download or read book Making It Big written by Andrea Ciani and published by World Bank Publications. This book was released on 2020-10-08 with total page 178 pages. Available in PDF, EPUB and Kindle. Book excerpt: Economic and social progress requires a diverse ecosystem of firms that play complementary roles. Making It Big: Why Developing Countries Need More Large Firms constitutes one of the most up-to-date assessments of how large firms are created in low- and middle-income countries and their role in development. It argues that large firms advance a range of development objectives in ways that other firms do not: large firms are more likely to innovate, export, and offer training and are more likely to adopt international standards of quality, among other contributions. Their particularities are closely associated with productivity advantages and translate into improved outcomes not only for their owners but also for their workers and for smaller enterprises in their value chains. The challenge for economic development, however, is that production does not reach economic scale in low- and middle-income countries. Why are large firms scarcer in developing countries? Drawing on a rare set of data from public and private sources, as well as proprietary data from the International Finance Corporation and case studies, this book shows that large firms are often born large—or with the attributes of largeness. In other words, what is distinct about them is often in place from day one of their operations. To fill the “missing top†? of the firm-size distribution with additional large firms, governments should support the creation of such firms by opening markets to greater competition. In low-income countries, this objective can be achieved through simple policy reorientation, such as breaking oligopolies, removing unnecessary restrictions to international trade and investment, and establishing strong rules to prevent the abuse of market power. Governments should also strive to ensure that private actors have the skills, technology, intelligence, infrastructure, and finance they need to create large ventures. Additionally, they should actively work to spread the benefits from production at scale across the largest possible number of market participants. This book seeks to bring frontier thinking and evidence on the role and origins of large firms to a wide range of readers, including academics, development practitioners and policy makers.

Strengthening Domestic Resource Mobilization

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Author :
Publisher : World Bank Publications
ISBN 13 : 1464810745
Total Pages : 228 pages
Book Rating : 4.4/5 (648 download)

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Book Synopsis Strengthening Domestic Resource Mobilization by : Raul Felix Junquera-Varela

Download or read book Strengthening Domestic Resource Mobilization written by Raul Felix Junquera-Varela and published by World Bank Publications. This book was released on 2017-06-29 with total page 228 pages. Available in PDF, EPUB and Kindle. Book excerpt: Public spending plays a key role in the economic growth and development of most developing economies. This book analyzes revenues, policy, and administration of Domestic Resource Mobilization (DRM) in developing countries. It provides a broad landscape of practical examples, drawing from lessons learned in World Bank operations across Global Practices over the past several decades. It should be thought of as a starting point for a more comprehensive research agenda rather than a complete inventory itself. This book reviews the trends in tax revenue collection in developing countries. It provides an overview of efforts to close the revenue gap, many of which have been supported by World Bank operations. The book reviews the special challenges facing low income countries, which have traditionally relied on indirect revenues in the context of limited formalization of their economies. An overview of tax policy and administration reform programs is presented, with an overview of outstanding issues that will shape the policy agenda in years ahead.

Environmental Management: Issues and Concerns in Developing Countries

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Author :
Publisher : Springer Nature
ISBN 13 : 303062529X
Total Pages : 387 pages
Book Rating : 4.0/5 (36 download)

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Book Synopsis Environmental Management: Issues and Concerns in Developing Countries by : Pradip K. Sikdar

Download or read book Environmental Management: Issues and Concerns in Developing Countries written by Pradip K. Sikdar and published by Springer Nature. This book was released on 2021-03-17 with total page 387 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book deals with issues and concerns for the human environment in the developing countries incorporating natural processes and systems, pollution removal technology, energy conservation, environmental impact assessment process, economics, culture, political structure and societal equity from a management point of view. Solutions to the emerging problems of the environment need a paradigmatic shift in approach from a process based model to a socio-political-economic model. Hence environmental management should involve equality and control over use of the finite natural resources and the balance between Earth’s biocapacity and humanity’s ecological footprint. Changes such as green technologies, human population stabilization and adoption of ecologically harmonious lifestyles are absolutely essential and will require redesigning of political institutions, policies and revisiting forgotten skills of sustainable practices of environmental management. These challenges should centre on environment governance using the concepts of common property, equity and security. This book is relevant for academics, professionals, administrators and policy makers who are concerned with various aspects of environment management and governance.

Tax Administration 2017

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Publisher : Organization for Economic Co-Operation & Development
ISBN 13 : 9789264279117
Total Pages : 0 pages
Book Rating : 4.2/5 (791 download)

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Book Synopsis Tax Administration 2017 by : Organization for Economic Cooperation and Development

Download or read book Tax Administration 2017 written by Organization for Economic Cooperation and Development and published by Organization for Economic Co-Operation & Development. This book was released on 2017-06 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This edition of the series provides internationally comparative data on aspects of tax systems and their administration in 55 advanced and emerging economies. It covers all jurisdictions that were members of the OECD's Forum on Tax Administration (FTA) at the launch of the 2016 tax administration survey. In addition, it includes information on Peru, that became a member of the FTA in March 2017; the non-FTA jurisdictions that are members of the European Union (i.e. Bulgaria, Croatia, Cyprus, Malta, and Romania); as well as Morocco (which increases the reports' geographical coverage).

Tax Administration Reform in China

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Publisher : International Monetary Fund
ISBN 13 : 1475523610
Total Pages : 67 pages
Book Rating : 4.4/5 (755 download)

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Book Synopsis Tax Administration Reform in China by : John Brondolo

Download or read book Tax Administration Reform in China written by John Brondolo and published by International Monetary Fund. This book was released on 2016-03-17 with total page 67 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

DEVELOPMENT ADMINISTRATION

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Publisher : PHI Learning Pvt. Ltd.
ISBN 13 : 8120345827
Total Pages : 216 pages
Book Rating : 4.1/5 (23 download)

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Book Synopsis DEVELOPMENT ADMINISTRATION by : S. A. PALEKAR

Download or read book DEVELOPMENT ADMINISTRATION written by S. A. PALEKAR and published by PHI Learning Pvt. Ltd.. This book was released on 2012-09-05 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt: Development administration is based on two important concepts—administration of development and administrative development. It involves modernization of administrative structure, capabilities of personnel, and attitudinal and behavioural changes among the administrators. This book simplifies the administrative functions through its examples, theories and concepts, and deals with the field of development administration with an integrated approach. This book throws light on the administrative development processes in and around the world. It also draws a parallel between how the administrative development has helped the nation in overall develop-ment, and what is the scenario in the developing countries, especially in India. It also focuses on the issues like programme and project management in India, Planning machinery of Social Welfare Service in India. It further dwells into the impact of the economic reforms on the social sectors of India. The book skillfully explains how the State plays a critical role in its socio-economic development, and how it faces the new challenges because of globalization and liberalization. The book is intended for the postgraduate students of Public Administration and Political Science. Besides, it is equally beneficial for the students preparing for the Civil Services Examination.

Human Resource Management Issues in Developing Countries

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Author :
Publisher : Routledge
ISBN 13 : 0429842635
Total Pages : 185 pages
Book Rating : 4.4/5 (298 download)

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Book Synopsis Human Resource Management Issues in Developing Countries by : Farhad Analoui

Download or read book Human Resource Management Issues in Developing Countries written by Farhad Analoui and published by Routledge. This book was released on 2018-12-20 with total page 185 pages. Available in PDF, EPUB and Kindle. Book excerpt: Published in 1998, this work brings together 17 individual papers written by academics, practioners and consultants who have dealt with human resource issues in various contexts and developing countries. It covers management, education and training and through these addresses ethnic and gender issues, financial markets in transition economies and agricultural development. Countries featuring in the studies include Bangladesh, Ghana, Pakistan, and Costa Rica - and the authors draw on their own experiences in these countries.

Open Data in Developing Economies

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Author :
Publisher : African Minds
ISBN 13 : 1928331599
Total Pages : 286 pages
Book Rating : 4.9/5 (283 download)

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Book Synopsis Open Data in Developing Economies by : Verhulst, Stefaan G.

Download or read book Open Data in Developing Economies written by Verhulst, Stefaan G. and published by African Minds. This book was released on 2017-11-28 with total page 286 pages. Available in PDF, EPUB and Kindle. Book excerpt: Recent years have witnessed considerable speculation about the potential of open data to bring about wide-scale transformation. The bulk of existing evidence about the impact of open data, however, focuses on high-income countries. Much less is known about open data’s role and value in low- and middle-income countries, and more generally about its possible contributions to economic and social development. Open Data for Developing Economies features in-depth case studies on how open data is having an impact across the developing world-from an agriculture initiative in Colombia to data-driven healthcare projects in Uganda and South Africa to crisis response in Nepal. The analysis built on these case studies aims to create actionable intelligence regarding: (a) the conditions under which open data is most (and least) effective in development, presented in the form of a Periodic Table of Open Data; (b) strategies to maximize the positive contributions of open data to development; and (c) the means for limiting open data’s harms on developing countries.