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Tax Administrations And Capacity Building
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Book Synopsis Tax Administrations and Capacity Building A Collective Challenge by : OECD
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.
Book Synopsis A Comprehensive Assessment of Tax Capacity in Southeast Asia by : Asian Development Bank
Download or read book A Comprehensive Assessment of Tax Capacity in Southeast Asia written by Asian Development Bank and published by Asian Development Bank. This book was released on 2021-12-01 with total page 200 pages. Available in PDF, EPUB and Kindle. Book excerpt: As Southeast Asia reels from the impacts of the coronavirus disease (COVID-19), domestic resource mobilization (DRM) has never been more challenging or more critical. Prior to the pandemic, many countries in the region were not achieving a tax yield of 15% of gross domestic product—the level considered to be the minimum for sustainable development. The pandemic has further reduced tax revenues and public expenditures are facing increasing pressure. This publication identifies technical, policy, and administrative tax capacity issues faced by ten countries in Southeast Asia. It also explores potential policy and administrative measures to strengthen DRM.
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.
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 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.
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.
Book Synopsis Use of Technology in Tax Administrations 1 by : Ms.Margaret Cotton
Download or read book Use of Technology in Tax Administrations 1 written by Ms.Margaret Cotton and published by International Monetary Fund. This book was released on 2017-03-14 with total page 18 pages. Available in PDF, EPUB and Kindle. Book excerpt: This technical note is the first of three addressing information technology (IT) themes and issues relevant to tax administrations. This note focuses on the use of technology in tax administrations and how to develop an information technology strategic plan (ITSP). It is intended for tax administrations that are largely manual or have outdated legacy IT systems. The second note addresses how to select an IT system for core tax administrations functions. And the third note covers implementation of a commercial-off-the-shelf (COTS) system. These technical notes are primarily for use by tax administrations that have no technology to manage their core tax processes, or their technology is limited and outdated. These notes focus on core tax functions and do not address other business systems (e.g., payroll, finance, document, and asset management systems).
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 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.
Book Synopsis Political Institutions, State Building, and Tax Capacity by : Vitor Gaspar
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.
Book Synopsis Improving Tax Administration in Developing Countries by : Richard Miller Bird
Download or read book Improving Tax Administration in Developing Countries written by Richard Miller Bird and published by International Monetary Fund. This book was released on 1992-09-15 with total page 430 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Taxation, like politics, is the art of the possible -- yet most public finance texts ignore the critical role played by tax administration in restoring macroeconomic balance and promoting equity and efficiency. This volume fills a gap in the literature by linking tax policy and tax administration reform and exploring ways to improve taxpayer compliance. The papers included in the volume were prepared for a symposium sponsored by the Instituto de Estudios Fiscales of the Ministry of Finance of Spain. The editors are authorities on tax policy and administration and have published extensively on tax issues."--P. [4] of cover.
Book Synopsis Tool Kit for Tax Administration Management Information System by : Seok Yong Yoon
Download or read book Tool Kit for Tax Administration Management Information System written by Seok Yong Yoon and published by Asian Development Bank. This book was released on 2014-06-01 with total page 123 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Tax Administration Management Information System (TAMIS) Tool Kit was developed with the objective of guiding and helping tax agents in developing countries undertake a holistic transformation of tax administration using information and communication technology. The tool kit provides guidance on key activities any tax agency should undertake in introducing TAMIS in various stages---including diagnostic assessment, prioritization of target taxes and services, implementation approaches, and monitoring and evaluation framework.
Book Synopsis Tax Morale II Building Trust between Tax Administrations and Large Businesses by : OECD
Download or read book Tax Morale II Building Trust between Tax Administrations and Large Businesses written by OECD and published by OECD Publishing. This book was released on 2022-09-05 with total page 84 pages. Available in PDF, EPUB and Kindle. Book excerpt: The issue of trust between Multinational Enterprises (MNEs) and tax administrations is a vital part of the tax system, but relatively little studied. Building on previous OECD research on tax morale, which measures taxpayer perceptions and attitudes towards paying and evading taxes, this report presents new data on how tax administrations perceive MNE behaviour towards tax compliance.
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 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.
Book Synopsis A Comparative Analysis of Tax Administration in Asia and the Pacific by : Asian Development Bank
Download or read book A Comparative Analysis of Tax Administration in Asia and the Pacific written by Asian Development Bank and published by Asian Development Bank. This book was released on 2020-02-01 with total page 410 pages. Available in PDF, EPUB and Kindle. Book excerpt: Improved tax systems can help countries in Asia and the Pacific generate the resources needed to implement the Sustainable Development Goals. This report provides information on current tax administration practices in the region to help governments identify opportunities to strengthen their tax systems. It analyzes the administrative frameworks, practices, and performance of revenue bodies in 34 economies. The analysis was largely based on survey data gathered by the Asian Development Bank in collaboration with the Organisation for Economic Co-operation and Development and the International Monetary Fund.
Book Synopsis Technical Assistance (cofinanced by the Government of the United Kingdom) to India for Capacity Building for Tax Administration by : Asian Development Bank
Download or read book Technical Assistance (cofinanced by the Government of the United Kingdom) to India for Capacity Building for Tax Administration written by Asian Development Bank and published by . This book was released on 2003 with total page 20 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Tax Administration by : Joshua Aslett
Download or read book Tax Administration written by Joshua Aslett and published by International Monetary Fund. This book was released on 2024-02-26 with total page 49 pages. Available in PDF, EPUB and Kindle. Book excerpt: This technical note introduces analytics for compliance risk management in tax administration. Together with its accompanying toolkit, the note is intended as a starter kit to support capacity development in compliance planning, risk, and intelligence groups. Developed primarily for emerging analysts new to tax administration, the note presents both theory and practical aspects of analytics. Its toolkit is comprised of an initial collection of analytics templates designed to assist in turning the theory presented into practice in the areas of: (1) compliance planning; (2) taxpayer profiling; and (3) audit case selection.
Book Synopsis Advanced Analytics for Better Tax Administration Putting Data to Work by : OECD
Download or read book Advanced Analytics for Better Tax Administration Putting Data to Work written by OECD and published by OECD Publishing. This book was released on 2016-05-13 with total page 60 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report highlights the key opportunities and challenges in establishing, operating, or improving advanced analytics functions in tax administrations. The report provides practical examples of how administrations are currently utilising advanced analytics, and discusses key topics.
Book Synopsis Revenue Administration by : Mrs.Andrea Lemgruber
Download or read book Revenue Administration written by Mrs.Andrea Lemgruber and published by International Monetary Fund. This book was released on 2014-06-17 with total page 27 pages. Available in PDF, EPUB and Kindle. Book excerpt: Many developing countries have significant natural resource endowments, presenting a remarkable opportunity to boost long-term growth. However, this opportunity comes with enormous challenges. To maximize social and economic benefits, strong governance and institutional capacity are essential. Effective and transparent tax administration is crucial for properly managing revenues from natural resources so the country may benefit economically and socially from its natural resources. Revenue Administration describes the challenges that developing countries face and presents good practices to help build countries’ long-term institutional capacity.
