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Author: Mr.Bernardin Akitoby Publisher: International Monetary Fund ISBN: 1498315429 Category : Business & Economics Languages : en Pages : 32
Book Description
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 ISBN: 1498315429 Category : Business & Economics Languages : en Pages : 32
Book Description
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 ISBN: 1484382714 Category : Business & Economics Languages : en Pages : 43
Book Description
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. Fiscal Affairs Dept. Publisher: International Monetary Fund ISBN: 1498339247 Category : Business & Economics Languages : en Pages : 86
Book Description
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: Bernardin Akitoby Publisher: ISBN: Category : Languages : en Pages : 44
Book Description
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: Michael J. Boskin Publisher: ISBN: Category : Taxation Languages : en Pages : 362
Book Description
A review of current thinking on taxation which examines the changes in tax structure occurring in 11 countries, ranging from Indonesia and Mexico to Sweden and the United States. The book coincides with a trend towards tax reform which has taken hold in many developed and developing countries.
Author: International Monetary Fund Publisher: International Monetary Fund ISBN: 1498344895 Category : Business & Economics Languages : en Pages : 81
Book Description
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 ISBN: 1498314562 Category : Business & Economics Languages : en Pages : 32
Book Description
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: Paola Profeta Publisher: Edward Elgar Publishing ISBN: 1849805490 Category : Business & Economics Languages : en Pages : 205
Book Description
Providing light to a subject that is not often enough discussed, The Political Economy of Taxation is packed cover to cover with thoughtful information, and a core addition to any international economic studies collection. The Midwest Book Review Paola Profeta and Simona Scabrosetti have provided us with a novel comparative analysis of the tax systems in Asia, Latin America and the new EU countries. Anyone who wants to know how contemporary empirical models can be used to study the political economy of the tax mix in developing and transition economies will want to read this book. Stanley Winer, Carleton University, Canada In this original book, Paola Profeta and Simona Scabrosetti use data and information on political institutions from developing and new EU member countries to investigate the political economy of taxation. How do political institutions influence tax burdens and tax structures? They generate highly interesting results. . . I am sure that this innovative book will attract the attention of many experts interested in taxation, regardless of the professional field to which they are anchored. I expect this book will be cited often. Vito Tanzi, International Institute of Public Finance, US Taxation is a major issue in the economic and political spheres. This book focuses on a sample of developing countries from Asia and Latin America that experienced an economic and democratic transition during the period 1990 2004. Using a unique dataset the authors show that tax revenue is higher in more democratic regimes, consistent with the standard view that democracies have to satisfy the redistributive needs of the electorate. They also find that a second relationship between the level of democracy and the composition of taxes (mainly direct versus indirect) is much harder to predict. However, a comparison with new EU member states suggests that more mature democracies are associated with higher levels of direct tax. This unique book in a relatively under-researched subject area will prove essential reading for academics, researchers and practitioners focusing on political economy, public finance and the economics of taxation.
Author: Ms.Anja Baum Publisher: International Monetary Fund ISBN: 1484326032 Category : Social Science Languages : en Pages : 31
Book Description
This paper revisits the effects of corruption on the state’s capacity to raise revenue, building on the existing empirical literature using new and more disaggregated data. We use a comprehensive dataset for 147 countries spanning 1995-2014, compiled by the IMF. It finds that—consistent with the existing literature—corruption is negatively associated with overall tax revenue, and most of its components. This relationship is predominantly influenced by the way corruption interacts with tax compliance. The establishment of large taxpayer offices improves tax compliance by dampening the perception of corruption, thereby boosting revenue.
Author: Mokube Mathias itoe Publisher: ISBN: Category : Languages : en Pages : 0
Book Description
Governments in African countries rely heavily on tax revenue to finance their development projects and public services. However, tax collection in many African countries is plagued by inefficiencies, low compliance, and inadequate revenue mobilization. The World Bank estimates that sub-Saharan Africa has one of the lowest tax-to-GDP ratios in the world, with an average rate of 17.2%, compared to the global average of 23.1%.Tax collection in Africa is hindered by a number of factors, including weak tax administration, low levels of tax compliance, and limited access to technology. The lack of advanced technology and automation in tax administration has resulted in manual and paper-based systems that are inefficient, costly, and prone to corruption. This has made tax collection and compliance difficult, and has limited the amount of revenue that governments can generate from taxes.To overcome these challenges, African governments are increasingly turning to technology as a means of improving tax collection efficiency and increasing revenue mobilization. Technology adoption in tax administration has the potential to improve tax compliance, reduce the costs of tax collection, and increase revenue collection. The adoption of technology can also improve transparency, accountability, and reduce the potential for corruption in tax administration.This article explores the use of technology in tax collection in African countries, with a focus on its impact on tax collection efficiency. Specifically, the article examines case studies from Rwanda and Kenya, two African countries that have made significant progress in using technology to improve tax collection efficiency.The article begins with a literature review that discusses the challenges facing tax collection in African countries, the benefits of technology adoption in tax administration, and the factors that influence tax collection efficiency. The literature review also examines the existing literature on the adoption of technology in developing countries and the lessons that can be learned from these experiences.Next, the article describes the research design and methodology, including the case studies used in the research and the data collection methods. The case studies focuses on the use of technology in tax collection and administration in Rwanda and Kenya, and the impact of technology adoption on tax collection efficiency in these countries.The results of the research are presented and analyzed, including an examination of the impact of technology adoption on tax collection efficiency in Rwanda and Kenya. The article discussed the factors that facilitated or hindered technology adoption in these countries, and the lessons that can be learned from their experiences.The article provides a detailed case study of the tax system and technology adoption in Rwanda and Kenya. The case study examined the current state of tax collection in these countries, the technologies used to improve tax collection, and the impact of these technologies on tax collection efficiency.Finally, the article concludes by summarizing the main findings of the research and discussed the implications of the results for tax policy in African countries. The article suggests areas for future research on the adoption of technology in tax collection and administration in African countries.Overall, the article contributes to the existing literature on tax collection efficiency and technology adoption in developing countries. It provides insights into the challenges facing African countries in tax collection and administration, and the potential of technology adoption to overcome these challenges and improve tax collection efficiency.
Author: Mr.Bernardin Akitoby
Author: Mr.Bernardin Akitoby
Author: Mr.Bernardin Akitoby
Author: International Monetary Fund. Fiscal Affairs Dept.
Author: Bernardin Akitoby
Author: Michael J. Boskin
Author: International Monetary Fund
Author: Mr.Bernardin Akitoby
Author: Paola Profeta
Author: Ms.Anja Baum
Author: Mokube Mathias itoe