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Author: Juan Carlos Benitez Publisher: International Monetary Fund ISBN: Category : Business & Economics Languages : en Pages : 33
Book Description
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.
Author: Juan Carlos Benitez Publisher: International Monetary Fund ISBN: Category : Business & Economics Languages : en Pages : 33
Book Description
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.
Author: OECD Publisher: Org. for Economic Cooperation & Development ISBN: 9789264256620 Category : Tax administration and procedure Languages : en Pages : 0
Book Description
- 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
Author: International Monetary Fund Publisher: International Monetary Fund ISBN: 1498345433 Category : Business & Economics Languages : en Pages : 55
Book Description
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.
Author: Deborah Brautigam Publisher: Cambridge University Press ISBN: 1139469258 Category : Political Science Languages : en Pages : 261
Book Description
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.
Author: Olusegun Ayodele Akanbi Publisher: International Monetary Fund ISBN: 1513509861 Category : Business & Economics Languages : en Pages : 38
Book Description
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.
Author: OECD Publisher: OECD Publishing ISBN: 9264256636 Category : Languages : en Pages : 78
Book Description
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.
Author: International Monetary Fund Publisher: ISBN: Category : Languages : en Pages :
Book Description
This report responds to the February 2016 request from the G20. 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. The request arises in the context of increased recognition of the centrality to development of strong tax systems and of the importance of external support in building them, and a correspondingly increased willingness of advanced economies to provide substantially greater financing and other support for this. In that context, the report uses the experiences of the international organizations to analyze how support for developing tax capacity can be improved.
Author: Vitor Gaspar Publisher: International Monetary Fund ISBN: 1475558333 Category : Business & Economics Languages : en Pages : 40
Book Description
Is there a minimum tax to GDP ratio associated with a significant acceleration in the process of growth and development? We give an empirical answer to this question by investigating the existence of a tipping point in tax-to-GDP levels. We use two separate databases: a novel contemporary database covering 139 countries from 1965 to 2011 and a historical database for 30 advanced economies from 1800 to 1980. We find that the answer to the question is yes. Estimated tipping points are similar at about 123⁄4 percent of GDP. For the contemporary dataset we find that a country just above the threshold will have GDP per capita 7.5 percent larger, after 10 years. The effect is tightly estimated and economically large.
Author: Vitor Gaspar Publisher: International Monetary Fund ISBN: 1475558147 Category : Business & Economics Languages : en Pages : 33
Book Description
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.
Author: Mr.Ricardo Fenochietto Publisher: International Monetary Fund ISBN: 1484301277 Category : Business & Economics Languages : en Pages : 30
Book Description
This paper presents a model to determine the tax effort and tax capacity of 113 countries and the main variables on which they depend. The results and the model allow a clear determination of which countries are near their tax capacity and which are some way from it, and therefore, could increase their tax revenue. This paper also determines central factors on which tax capacity depends: the level of development, trade, education, inflation, income distribution, corruption, and the ease of tax collection.
Author: Juan Carlos Benitez
Author: Juan Carlos Benitez
Author: OECD
Author: International Monetary Fund
Author: Deborah Brautigam
Author: Olusegun Ayodele Akanbi
Author: OECD
Author: International Monetary Fund
Author: Vitor Gaspar
Author: Vitor Gaspar
Author: Mr.Ricardo Fenochietto