Case Studies In Tax Revenue Mobilization In Low Income Countries
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Author |
: Mr.Bernardin Akitoby |
Publisher |
: International Monetary Fund |
Total Pages |
: 32 |
Release |
: 2019-05-14 |
ISBN-10 |
: 9781498315425 |
ISBN-13 |
: 1498315429 |
Rating |
: 4/5 (25 Downloads) |
Synopsis Case Studies in Tax Revenue Mobilization in Low-Income Countries by : Mr.Bernardin Akitoby
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.
Author |
: Mr.Bernardin Akitoby |
Publisher |
: International Monetary Fund |
Total Pages |
: 32 |
Release |
: 2019-05-10 |
ISBN-10 |
: 9781498314565 |
ISBN-13 |
: 1498314562 |
Rating |
: 4/5 (65 Downloads) |
Synopsis Case Studies in Tax Revenue Mobilization in Low-Income Countries by : Mr.Bernardin Akitoby
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.
Author |
: International Monetary Fund. Fiscal Affairs Dept. |
Publisher |
: International Monetary Fund |
Total Pages |
: 86 |
Release |
: 2011-08-03 |
ISBN-10 |
: 9781498339247 |
ISBN-13 |
: 1498339247 |
Rating |
: 4/5 (47 Downloads) |
Synopsis Revenue Mobilization in Developing Countries by : International Monetary Fund. Fiscal Affairs Dept.
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.
Author |
: International Monetary Fund |
Publisher |
: International Monetary Fund |
Total Pages |
: 81 |
Release |
: 2015-01-29 |
ISBN-10 |
: 9781498344890 |
ISBN-13 |
: 1498344895 |
Rating |
: 4/5 (90 Downloads) |
Synopsis Current Challenges in Revenue Mobilization - Improving Tax Compliance by : International Monetary Fund
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
Author |
: Mr.Bernardin Akitoby |
Publisher |
: International Monetary Fund |
Total Pages |
: 43 |
Release |
: 2018-11-02 |
ISBN-10 |
: 9781484361535 |
ISBN-13 |
: 1484361539 |
Rating |
: 4/5 (35 Downloads) |
Synopsis Tax Revenue Mobilization Episodes in Emerging Markets and Low-Income Countries: Lessons from a New Dataset by : Mr.Bernardin Akitoby
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).
Author |
: Raul Felix Junquera-Varela |
Publisher |
: World Bank Publications |
Total Pages |
: 228 |
Release |
: 2017-06-29 |
ISBN-10 |
: 9781464810749 |
ISBN-13 |
: 1464810745 |
Rating |
: 4/5 (49 Downloads) |
Synopsis Strengthening Domestic Resource Mobilization by : Raul Felix Junquera-Varela
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.
Author |
: Ms. Giorgia Albertin |
Publisher |
: International Monetary Fund |
Total Pages |
: 73 |
Release |
: 2021-09-28 |
ISBN-10 |
: 9781513594361 |
ISBN-13 |
: 1513594362 |
Rating |
: 4/5 (61 Downloads) |
Synopsis Tax Avoidance in Sub-Saharan Africa’s Mining Sector by : Ms. Giorgia Albertin
This paper aims to contribute to the international policy debate around profit shifting, tax avoidance and SSA’s revenue mobilization efforts in three ways. First, it examines the importance of mining, the role of multinational enterprises (MNEs), and mining revenue outcomes in SSA. Second, it assesses the magnitude of profit shifting in mining drawing on new macro level research, supplemented by case studies to illustrate the lived experience of tax avoidance in SSA mining. Third, the paper identifies tax policy reforms that could boost revenue mobilization in SSA.
Author |
: Mr.Bernardin Akitoby |
Publisher |
: International Monetary Fund |
Total Pages |
: 43 |
Release |
: 2018-11-02 |
ISBN-10 |
: 9781484382714 |
ISBN-13 |
: 1484382714 |
Rating |
: 4/5 (14 Downloads) |
Synopsis Tax Revenue Mobilization Episodes in Emerging Markets and Low-Income Countries: Lessons from a New Dataset by : Mr.Bernardin Akitoby
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).
Author |
: International Monetary Fund |
Publisher |
: International Monetary Fund |
Total Pages |
: 257 |
Release |
: 2015-04-20 |
ISBN-10 |
: 9781498344654 |
ISBN-13 |
: 1498344658 |
Rating |
: 4/5 (54 Downloads) |
Synopsis Fiscal Policy and Long-Term Growth by : International Monetary Fund
This paper explores how fiscal policy can affect medium- to long-term growth. It identifies the main channels through which fiscal policy can influence growth and distills practical lessons for policymakers. The particular mix of policy measures, however, will depend on country-specific conditions, capacities, and preferences. The paper draws on the Fund’s extensive technical assistance on fiscal reforms as well as several analytical studies, including a novel approach for country studies, a statistical analysis of growth accelerations following fiscal reforms, and simulations of an endogenous growth model.
Author |
: Roy W. Bahl |
Publisher |
: |
Total Pages |
: 0 |
Release |
: 2014 |
ISBN-10 |
: 1558442995 |
ISBN-13 |
: 9781558442993 |
Rating |
: 4/5 (95 Downloads) |
Synopsis Governing and Financing Cities in the Developing World by : Roy W. Bahl
This report identifies the critical issues and describes current practice, the gap between practice and theory, and potential reform paths. Two core issues are explored: how to manage complex vertical and horizontal urban governance structures, and how to raise the finances to promote efficient, equitable, and sustainable metropolitan growth. The report explores local revenue instruments, with a focus on property-based local taxes and user charges, as well as external revenue sources such as intergovernmental transfers, borrowing, public-private partnerships, and international assistance.