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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: 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: OECD Publisher: OECD Publishing ISBN: 9264424083 Category : Languages : en Pages : 355
Book Description
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.
Author: M. Méndez Prado Publisher: ISBN: Category : Languages : en Pages :
Book Description
The analysis of capacity building and resources for tax administrations remains a recurring topic when discussing international tax. To contribute to this debate within the OECD Task Force of March 2016, this article presents some conclusions from the fourth regional meeting of Latin American tax administrations, including issues that affect their activities, both directly and indirectly, as well as joint proposals. These matters broadly fall under the headings of training, technology and institutions. The proposals are merely one part of a long process consisting of a series of international meetings to share and discuss the experiences of Latin American tax administrations, and the follow-ups by experts in both national and regional contexts.
Author: Publisher: ISBN: Category : Languages : en Pages : 0
Book Description
The report Tax Capacity Building: A Practical Guide to Developing and Advancing Tax Capacity Building Programmes aims to assist tax administrations globally in advancing their tax capacity building programmes by describing good practices, by looking at tools and approaches that improve co-ordination, and by sharing knowledge. While the report primarily focuses on the development of a tax administration's own capacity-building programme, elements of this report may also prove useful to those providing other forms of assistance, for example, through the support of programmes undertaken by the domestic development agency or through the support of regional or multilateral initiatives.
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: 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: 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: Asian Development Bank Publisher: Asian Development Bank ISBN: 9292628356 Category : Law Languages : en Pages : 200
Book Description
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.
Author: OECD
Author: OECD
Author: OECD
Author: M. Méndez Prado
Author: 
Author: Juan Carlos Benitez
Author: International Monetary Fund
Author: Vitor Gaspar
Author: Asian Development Bank
Author: 
Author: Asian Development Bank