Designing A Tax Administration Reform Strategy

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Designing a Tax Administration Reform Strategy

Author : Ms.Katherine Baer
Publisher : International Monetary Fund
ISBN 13 : 1451980396
Total Pages : 37 pages
Book Rating : 4.4/5 (519 download)

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Book Synopsis Designing a Tax Administration Reform Strategy by : Ms.Katherine Baer

Download or read book Designing a Tax Administration Reform Strategy written by Ms.Katherine Baer and published by International Monetary Fund. This book was released on 1997-03-01 with total page 37 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

The Reform of Tax Administration

Author : Anthony J. Pellechio
Publisher :
ISBN 13 :
Total Pages : 26 pages
Book Rating : 4.:/5 (129 download)

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Book Synopsis The Reform of Tax Administration by : Anthony J. Pellechio

Download or read book The Reform of Tax Administration written by Anthony J. Pellechio and published by . This book was released on 2006 with total page 26 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax administration plays a crucial role in determining a country`s real (or effective) tax system. Unfortunately, tax administrations in many countries do not function optimally and distort the intention of tax laws. In order for taxation to have its intended effect on the allocation of resources, the distribution of income, and macroeconomic stability and growth, the tax administration must function effectively and efficiently. This paper addresses tax administration reform by describing briefly the causes for inefficient tax administration, identifying the essential elements of successful reform, and presenting measures to improve the tax administration. The common thread of a reform strategy is to focus administrative resources on problems in the tax collection system through promotion of voluntary taxpayer compliance and adoption of a logical sequence of procedures for efficiently identifying and handling instances of noncompliance.

Tax Administration Reform in China

Author : John Brondolo
Publisher : International Monetary Fund
ISBN 13 : 1484301110
Total Pages : pages
Book Rating : 4.4/5 (843 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 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.

Tax Administration Reform in China

Author : John Brondolo
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.

Tax Administration Reform and Fiscal Adjustment:The Case of Indonesia(2001-07)

Author : Eric Le Borgne
Publisher : INTERNATIONAL MONETARY FUND
ISBN 13 : 9781451869880
Total Pages : 70 pages
Book Rating : 4.8/5 (698 download)

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Book Synopsis Tax Administration Reform and Fiscal Adjustment:The Case of Indonesia(2001-07) by : Eric Le Borgne

Download or read book Tax Administration Reform and Fiscal Adjustment:The Case of Indonesia(2001-07) written by Eric Le Borgne and published by INTERNATIONAL MONETARY FUND. This book was released on 2008-05-01 with total page 70 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax administration reforms can play an important role in fiscal adjustment. This role is examined by reviewing Indonesia's tax reform cum fiscal adjustment experience since 2001. The paper describes Indonesia's fiscal adjustment strategy, its tax administration reforms, and assesses the impact of these reforms on fiscal adjustment. Evidence suggests tax administration improvements had a strong positive impact on the tax yield and a positive effect on the investment climate. Lessons are presented for designing tax administration reforms within the context of a fiscal adjustment program and reform priorities are identified for Indonesia's ongoing efforts to strengthen tax administration.

Tax Administration Reform and Fiscal Adjustment

Author : John Brondolo
Publisher :
ISBN 13 :
Total Pages : 70 pages
Book Rating : 4.:/5 (244 download)

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Book Synopsis Tax Administration Reform and Fiscal Adjustment by : John Brondolo

Download or read book Tax Administration Reform and Fiscal Adjustment written by John Brondolo and published by . This book was released on 2008 with total page 70 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax administration reforms can play an important role in fiscal adjustment. This role is examined by reviewing Indonesia's tax reform cum fiscal adjustment experience since 2001. The paper describes Indonesia's fiscal adjustment strategy, its tax administration reforms, and assesses the impact of these reforms on fiscal adjustment. Evidence suggests tax administration improvements had a strong positive impact on the tax yield and a positive effect on the investment climate. Lessons are presented for designing tax administration reforms within the context of a fiscal adjustment program and reform priorities are identified for Indonesia's ongoing efforts to strengthen tax administration.

Structuring State and Local Tax Reform Commissions

Author : William R. Dodge
Publisher :
ISBN 13 :
Total Pages : 86 pages
Book Rating : 4.3/5 (555 download)

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Book Synopsis Structuring State and Local Tax Reform Commissions by : William R. Dodge

Download or read book Structuring State and Local Tax Reform Commissions written by William R. Dodge and published by . This book was released on 1986 with total page 86 pages. Available in PDF, EPUB and Kindle. Book excerpt:

OECD Tax Policy Studies Tax Policy Reform and Economic Growth

Author : OECD
Publisher : OECD Publishing
ISBN 13 : 9264091084
Total Pages : 154 pages
Book Rating : 4.2/5 (64 download)

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Book Synopsis OECD Tax Policy Studies Tax Policy Reform and Economic Growth by : OECD

Download or read book OECD Tax Policy Studies Tax Policy Reform and Economic Growth written by OECD and published by OECD Publishing. This book was released on 2010-11-03 with total page 154 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report investigates how tax structures can best be designed to support GDP per capita growth.

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

Author : OECD
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.

Understanding the tax reform debate background, criteria, & questions

Author :
Publisher : DIANE Publishing
ISBN 13 : 1428934391
Total Pages : 77 pages
Book Rating : 4.4/5 (289 download)

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Book Synopsis Understanding the tax reform debate background, criteria, & questions by :

Download or read book Understanding the tax reform debate background, criteria, & questions written by and published by DIANE Publishing. This book was released on 2005 with total page 77 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Revenue Mobilization in Developing Countries

Author : International Monetary Fund. Fiscal Affairs Dept.
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.

Institutional Elements of Tax Design and Reform

Author : John McLaren
Publisher : World Bank Publications
ISBN 13 : 9780821353943
Total Pages : 180 pages
Book Rating : 4.3/5 (539 download)

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Book Synopsis Institutional Elements of Tax Design and Reform by : John McLaren

Download or read book Institutional Elements of Tax Design and Reform written by John McLaren and published by World Bank Publications. This book was released on 2003 with total page 180 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Case Studies in Tax Revenue Mobilization in Low-Income Countries

Author : Mr.Bernardin Akitoby
Publisher : International Monetary Fund
ISBN 13 : 1498315429
Total Pages : 32 pages
Book Rating : 4.4/5 (983 download)

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Book Synopsis Case Studies in Tax Revenue Mobilization in Low-Income Countries by : Mr.Bernardin Akitoby

Download or read book Case Studies in Tax Revenue Mobilization in Low-Income Countries written by Mr.Bernardin Akitoby and published by International Monetary Fund. This book was released on 2019-05-14 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt: How can Low-Income Countries (LICs) enhance tax revenue collection to finance their vast development needs? We address this question by analyzing seven tax reform experiences in LICs (Burkina Faso, The Gambia, Maldives, Mauritania, Rwanda, Senegal, and Uganda). Three lessons stand out, although reforms must be tailored to individual circumstances: (i) Tax reforms require first and foremost political commitment and buy-in from key stakeholders; (ii) Countries that pursue both revenue administration and tax policy reforms tend to see much larger and persistent gains; and (iii) A successful strategy often starts with fiscal reform measures with immediate effect to build momentum. These can include: simplifying the tax system; curbing exemptions; reforming indirect taxes on goods and services (e.g., excises); and better managing compliance risks through strengthening taxpayer segmentation (often beginning with strengthening the Large Taxpayers Office). A comprehensive reform strategy (e.g., a medium-term revenue strategy) can help to properly sequence reform measures and facilitate their implementation.

Macroeconomic Policies in Indonesia

Author : Anwar Nasution
Publisher : Routledge
ISBN 13 : 1317631811
Total Pages : 318 pages
Book Rating : 4.3/5 (176 download)

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Book Synopsis Macroeconomic Policies in Indonesia by : Anwar Nasution

Download or read book Macroeconomic Policies in Indonesia written by Anwar Nasution and published by Routledge. This book was released on 2014-12-05 with total page 318 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book gives insight on the dynamics and route of economic policies that have been taken and implemented since the point of institutional reforms in 1998 that were triggered from the context of the financial crisis in 1997/1998. The condition brought a different paradigm on the landscape of economic and development policies, especially in the case of the monetary and financial structure, the international trade sector, the manufacturing sector, the taxes administration policy and the evolved context of decentralization and development of public sector policies in general. Given state of current economic development, this book offers suggestions to address economic issues that require improvements. This book is unique as: 1) it is about Indonesia, a country mostly affected by 1997/1998 financial crisis, which also lead to a change in regime; 2) it covers a broad range of thematic topics on sectors development and institutional changes from major policies that have been taken; and 3) it posits both existing and future challenges on monetary and financial sectors, trade, manufacturing and competitiveness, as well as on development of decentralization policies.

Taxing Africa

Author : Mick Moore
Publisher : Bloomsbury Publishing
ISBN 13 : 1783604557
Total Pages : 289 pages
Book Rating : 4.7/5 (836 download)

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Book Synopsis Taxing Africa by : Mick Moore

Download or read book Taxing Africa written by Mick Moore and published by Bloomsbury Publishing. This book was released on 2018-07-15 with total page 289 pages. Available in PDF, EPUB and Kindle. Book excerpt: Taxation has been seen as the domain of charisma-free accountants, lawyers and number crunchers – an unlikely place to encounter big societal questions about democracy, equity or good governance. Yet it is exactly these issues that pervade conversations about taxation among policymakers, tax collectors, civil society activists, journalists and foreign aid donors in Africa today. Tax has become viewed as central to African development. Written by leading international experts, Taxing Africa offers a cutting-edge analysis on all aspects of the continent's tax regime, displaying the crucial role such arrangements have on attempts to create social justice and push economic advancement. From tax evasion by multinational corporations and African elites to how ordinary people navigate complex webs of 'informal' local taxation, the book examines the potential for reform, and how space might be created for enabling locally-led strategies.

Corporate Income Taxes under Pressure

Author : Ruud A. de Mooij
Publisher : International Monetary Fund
ISBN 13 : 1513511777
Total Pages : 388 pages
Book Rating : 4.5/5 (135 download)

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Book Synopsis Corporate Income Taxes under Pressure by : Ruud A. de Mooij

Download or read book Corporate Income Taxes under Pressure written by Ruud A. de Mooij and published by International Monetary Fund. This book was released on 2021-02-26 with total page 388 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, such as the development of multinational enterprises and digitalization have created fundamental problems, not foreseen at its inception. These include tax competition—as governments try to attract tax bases through low tax rates or incentives, and profit shifting, as companies avoid tax by reporting profits in jurisdictions with lower tax rates. The book then discusses solutions, including both evolutionary changes to the current system and fundamental reform options. It covers both reform efforts already under way, for example under the Inclusive Framework at the OECD, and potential radical reform ideas developed by academics.

Designing Performance

Author : Robert Taliercio
Publisher : World Bank Publications
ISBN 13 :
Total Pages : 83 pages
Book Rating : 4./5 ( download)

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Book Synopsis Designing Performance by : Robert Taliercio

Download or read book Designing Performance written by Robert Taliercio and published by World Bank Publications. This book was released on 2004 with total page 83 pages. Available in PDF, EPUB and Kindle. Book excerpt: "During the past decade, diverse developing countries have introduced radical reforms in their collection of taxes. In more than 15 countries, traditional tax departments have been granted the status of semiautonomous revenue authorities (ARAs), which are designed with a number of autonomy-enhancing features, including self-financing mechanisms, boards of directors with high-ranking public and private sector representatives, and sui generis personnel systems. Taliercio addresses gaps in the public management and tax administration literatures by closely examining ARA reforms in Kenya, Mexico, Peru, South Africa, Uganda, and Venezuela from their inception to the early 2000s. Using the comparative case study method, he tackles three questions. First, what has motivated the wave of ARA reforms over the past decade? The author argues that from a public management perspective, reformers intended to use autonomy to enhance bureaucratic performance in low-capacity public sectors. Second, is there a connection between autonomy and performance? Focusing on revenue collection, compliance management, taxpayer services, human resource management, and administrative costs, the author suggests that autonomy is associated with higher levels of performance. He also makes the case that higher levels of autonomy are associated with higher levels of performance. Third, if there is a connection between autonomy and performance, which specific design features matter most and why? In spite of the popularity of the ARA reform, there is no consensus on best practice in organizational design. The author offers hypotheses based on the cases about why certain designs work better than others, and makes specific recommendations for the next generation of ARA reforms. This papera product of the Poverty Reduction and Economic Management Sector Department, East Asia and Pacific Regionis part of a larger effort in the Bank to understand under what conditions public sector performance improves"--World Bank web site. index show.