Expanding Taxable Capacity And Reaching Revenue Potential

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Expanding Taxable Capacity and Reaching Revenue Potential

Jeep Rojchaichaninthorn
Expanding Taxable Capacity and Reaching Revenue Potential Book PDF

Author : Jeep Rojchaichaninthorn
Publisher : World Bank Publications
Page : 40 pages
File Size : 45,8 Mb
Release : 2008
Category : Debt Markets
ISBN : 8210379456XXX

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Expanding Taxable Capacity and Reaching Revenue Potential by Jeep Rojchaichaninthorn Pdf

Abstract: An effective tax system is fundamental for successful country development. The first step to understand public revenue systems is to establish some commonly agreed performance measurements and benchmarks. This paper employs a cross-country study to estimate tax capacity from a sample of 104 countries during 1994-2003. The estimation results are then used as benchmarks to compare taxable capacity and tax effort in different countries. Taxable capacity refers to the predicted tax-gross domestic product ratio that can be estimated with the regression, taking into account a country's specific economic, demographic, and institutional features. Tax effort is defined as an index of the ratio between the share of the actual tax collection in gross domestic product and the predicted taxable capacity. The authors classify countries into four distinct groups by their level of actual tax collection and attained tax effort. This classification is based on the benchmark of the global average of tax collection and a tax effort index of 1 (when tax collection is exactly the same as the estimated taxable capacity). The analysis provides guidance for countries with various levels of tax collection and tax effort.

Expanding Taxable Capacity and Reaching Revenue Potential

Tuan Minh Le
Expanding Taxable Capacity and Reaching Revenue Potential Book PDF

Author : Tuan Minh Le
Publisher : Unknown
Page : 40 pages
File Size : 53,7 Mb
Release : 2016
Category : Electronic
ISBN : OCLC:1290703040

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Expanding Taxable Capacity and Reaching Revenue Potential by Tuan Minh Le Pdf

An effective tax system is fundamental for successful country development. The first step to understand public revenue systems is to establish some commonly agreed performance measurements and benchmarks. This paper employs a cross-country study to estimate tax capacity from a sample of 104 countries during 1994-2003. The estimation results are then used as benchmarks to compare taxable capacity and tax effort in different countries. Taxable capacity refers to the predicted tax-gross domestic product ratio that can be estimated with the regression, taking into account a country's specific economic, demographic, and institutional features. Tax effort is defined as an index of the ratio between the share of the actual tax collection in gross domestic product and the predicted taxable capacity. The authors classify countries into four distinct groups by their level of actual tax collection and attained tax effort. This classification is based on the benchmark of the global average of tax collection and a tax effort index of 1 (when tax collection is exactly the same as the estimated taxable capacity). The analysis provides guidance for countries with various levels of tax collection and tax effort.

Expanding Taxable Capacity and Reaching Revenue Potential

Jeep Rojchaichaninthorn
Expanding Taxable Capacity and Reaching Revenue Potential Book PDF

Author : Jeep Rojchaichaninthorn
Publisher : World Bank Publications
Page : 40 pages
File Size : 50,6 Mb
Release : 2012
Category : Electronic
ISBN : 8210379456XXX

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Expanding Taxable Capacity and Reaching Revenue Potential by Jeep Rojchaichaninthorn Pdf

An effective tax system is fundamental for successful country development. The first step to understand public revenue systems is to establish some commonly agreed performance measurements and benchmarks. This paper employs a cross-country study to estimate tax capacity from a sample of 104 countries during 1994-2003. The estimation results are then used as benchmarks to compare taxable capacity and tax effort in different countries. Taxable capacity refers to the predicted tax-gross domestic product ratio that can be estimated with the regression, taking into account a country's specific economic, demographic, and institutional features. Tax effort is defined as an index of the ratio between the share of the actual tax collection in gross domestic product and the predicted taxable capacity. The authors classify countries into four distinct groups by their level of actual tax collection and attained tax effort. This classification is based on the benchmark of the global average of tax collection and a tax effort index of 1 (when tax collection is exactly the same as the estimated taxable capacity). The analysis provides guidance for countries with various levels of tax collection and tax effort.

Revenue Mobilization in Developing Countries

International Monetary Fund. Fiscal Affairs Dept.
Revenue Mobilization in Developing Countries Book PDF

Author : International Monetary Fund. Fiscal Affairs Dept.
Publisher : International Monetary Fund
Page : 86 pages
File Size : 47,7 Mb
Release : 2011-08-03
Category : Business & Economics
ISBN : 9781498339247

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Revenue Mobilization in Developing Countries by International Monetary Fund. Fiscal Affairs Dept. Pdf

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.

Tax Reform in Uganda

Dorothy Kwagala-Igaga
Tax Reform in Uganda Book PDF

Author : Dorothy Kwagala-Igaga
Publisher : Cambridge Scholars Publishing
Page : 270 pages
File Size : 48,8 Mb
Release : 2016-12-14
Category : Business & Economics
ISBN : 9781443857253

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Tax Reform in Uganda by Dorothy Kwagala-Igaga Pdf

In 1997, Uganda undertook extensive reforms in tax legislation. This had been preceded by the structural reforms in tax administration that saw the creation of the Uganda Revenue Authority in 1991. The aim of the far reaching reforms was to improve the tax system and increase its revenue productivity. This book demonstrates that the reforms were not as successful as anticipated and revenues have not improved in a sustained way. The revenue from direct taxes only contributes about 20% to the total revenue, well below the Sub-Saharan average of 40%. This has focused attention on the appropriateness of the reforms. The focus of the reforms on achieving efficiency did not sufficiently take into account the fundamental importance of equity within the system. As a result, the Income Tax Act 1997 embodies distortions and inequalities in the treatment of taxable income and taxpayers that have led to inefficiency in the system as a whole. The tax reforms also took a narrow technical view of the tax system. The book employs political economy and optimal theory to explain the weaknesses in the tax system. It is argued that the reforms, although well designed, were not likely to be successful given the timing and context of implementation. The multidisciplinary and functionalist approach of the book is helpful in highlighting the constraints in which tax design and tax reform is undertaken in Uganda. It is argued that the reforms we “blunted” by the manner of their formulation and context of implementation. Taxation is a socio-political issue and yet the IMF and World Bank which supported the reforms did not take into account the limited political will. The lack of consensus in policy formulation has weakened the socio-contract and allowed the government to blame external factors for the poor performance. The weaknesses in governance and corruption have had an impact on the tax system by encouraging tax avoidance and evasion among political elites as well as on activities in the informal sector.

Revenue Mobilization for a Resilient and Inclusive Recovery in the Middle East and Central Asia

Ms. Genevieve Verdier,Brett Rayner,Ms. Priscilla S Muthoora,Charles Vellutini,Ling Zhu,Vincent de Paul Koukpaizan,Alireza Marahel,Mahmoud Harb,Imen Benmohamed,Mr. Shafik Hebous,Andrew Okello,Nathalie Reyes,Thomas Benninger,Bernard Sanya
Revenue Mobilization for a Resilient and Inclusive Recovery in the Middle East and Central Asia Book PDF

Author : Ms. Genevieve Verdier,Brett Rayner,Ms. Priscilla S Muthoora,Charles Vellutini,Ling Zhu,Vincent de Paul Koukpaizan,Alireza Marahel,Mahmoud Harb,Imen Benmohamed,Mr. Shafik Hebous,Andrew Okello,Nathalie Reyes,Thomas Benninger,Bernard Sanya
Publisher : International Monetary Fund
Page : 65 pages
File Size : 41,7 Mb
Release : 2022-07-06
Category : Business & Economics
ISBN : 9798400203411

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Revenue Mobilization for a Resilient and Inclusive Recovery in the Middle East and Central Asia by Ms. Genevieve Verdier,Brett Rayner,Ms. Priscilla S Muthoora,Charles Vellutini,Ling Zhu,Vincent de Paul Koukpaizan,Alireza Marahel,Mahmoud Harb,Imen Benmohamed,Mr. Shafik Hebous,Andrew Okello,Nathalie Reyes,Thomas Benninger,Bernard Sanya Pdf

Domestic revenue mobilization has been a longstanding challenge for countries in the Middle East and Central Asia. Insufficient revenue has often constrained priority social and infrastructure spending, reducing countries’ ability to reach the Sustainable Development Goals, improve growth prospects, and address climate related challenges. Moreover, revenue shortfalls have often been compensated by large and sustained debt accumulation, raising vulnerabilities in some countries, and limiting fiscal space to address future shocks. The COVID-19 pandemic and the war in Ukraine have compounded challenges to sustainable public finances, underscoring the need for revenue mobilization efforts. The recent global crises have also exacerbated existing societal inequalities and highlighted the importance of raising revenues in an efficient and equitable manner. This paper examines the scope for additional tax revenue mobilization and discusses policies to gradually raise tax revenue while supporting resilient growth and inclusion in the Middle East and Central Asia. The paper’s main findings are that excluding hydrocarbon revenues, the region’s average tax intake lags those of other regions; the region’s fragile and conflict-affected states (FCS) face particular challenges in mobilizing tax revenue; In general, there is considerable scope to raise additional tax revenue; countries have made efforts to raise tax collection, but challenges remain; tax policy design, notably low tax rates and pervasive tax exemptions, is an important factor driving tax revenue shortfalls; weak tax compliance, reflecting both structural features and challenges in revenue administration, also plays a role; and personal income tax systems in the region vary in their progressivity—the extent to which the average tax rate increases with income—and in their ability to redistribute income. These findings provide insights for policy action to raise revenue while supporting resilient growth and inclusion. The paper’s analysis points to these priorities for the region to improve both efficiency and equity of tax systems: improving tax policy design to broaden the tax base and increase progressivity and redistributive capacity; strengthening revenue administration to improve compliance; and implementing structural reforms to incentivize tax compliance, formalization, and economic diversification.

Global, Regional and Local Perspectives on the Economies of Southeastern Europe

Niccolò Persiani,Ilaria Elisa Vannini,Martina Giusti,Anastasios Karasavvoglou,Persefoni Polychronidou
Global Regional and Local Perspectives on the Economies of Southeastern Europe Book PDF

Author : Niccolò Persiani,Ilaria Elisa Vannini,Martina Giusti,Anastasios Karasavvoglou,Persefoni Polychronidou
Publisher : Springer Nature
Page : 359 pages
File Size : 47,7 Mb
Release : 2023-09-12
Category : Business & Economics
ISBN : 9783031340598

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Global, Regional and Local Perspectives on the Economies of Southeastern Europe by Niccolò Persiani,Ilaria Elisa Vannini,Martina Giusti,Anastasios Karasavvoglou,Persefoni Polychronidou Pdf

This book includes papers presented at the 14th International Conference “Economies of the Balkan and Eastern European Countries” (EBEEC), held in Florence, Italy, in May 2022. It sheds new light on the micro- and macroeconomic developments in the Eastern European and Balkan countries, taking into account also the broader regional and global factors influencing these developments. In particular, it includes the latest theoretical and empirical research and policy insights from Central and Southeastern Europe and presents new ideas on how to resolve economic problems, also generated by the pandemic, in the Balkan and Eastern European economies in a pan-European context. By examining how the decisions and the performance of economic, social, and political actors in the area are intertwined with wider events, also at a global level, the papers highlight the dynamic development in Eastern Europe and the Balkans region. Further, the book demonstrates how the area is evolving within the framework of European economic integration and the global effervescent economy.

Guinea

International Monetary Fund. African Dept.
Guinea Book PDF

Author : International Monetary Fund. African Dept.
Publisher : International Monetary Fund
Page : 46 pages
File Size : 52,6 Mb
Release : 2016-07-29
Category : Business & Economics
ISBN : 9781475521597

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Guinea by International Monetary Fund. African Dept. Pdf

Guinea: Selected Issues

Taxation and Development: The Weakest Link?

Richard M. Bird,Jorge Martinez-Vazquez
Taxation and Development The Weakest Link Book PDF

Author : Richard M. Bird,Jorge Martinez-Vazquez
Publisher : Edward Elgar Publishing
Page : 465 pages
File Size : 52,9 Mb
Release : 2014-09-26
Category : Business & Economics
ISBN : 9781783474332

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Taxation and Development: The Weakest Link? by Richard M. Bird,Jorge Martinez-Vazquez Pdf

Taxation and Development highlights the importance of better understanding the ways in which taxes and expenditure are linked. Focusing on developing countries, the book argues for a broader approach to the topic, with a secondary focus on developing a

Human Rights and Public Finance

Aoife Nolan,Rory O'Connell,Colin Harvey
Human Rights and Public Finance Book PDF

Author : Aoife Nolan,Rory O'Connell,Colin Harvey
Publisher : Bloomsbury Publishing
Page : 329 pages
File Size : 45,9 Mb
Release : 2014-10-01
Category : Law
ISBN : 9781782251743

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Human Rights and Public Finance by Aoife Nolan,Rory O'Connell,Colin Harvey Pdf

This edited collection addresses some of the most important challenges in contemporary human rights law and practice. Its central theme is the linkage between public finance, particularly budget decisions, and the realisation (or not) of economic and social rights. While much academic and political debate on economic and social rights implementation has focused on the role of the courts, this work places the spotlight squarely on those organs of government that have the primary responsibility and the greatest capacity for giving effect to such rights: namely, the elected branches of government. The major actors considered in this book are politicians, public servants and civil society, with their role in realising economic and social rights the work's key focus. The book thus makes a crucial contribution to remedying the current imbalance in attention paid by economic and social rights scholars to the legislature and executive vis-a-vis the judiciary. Featuring pioneering work by leading experts in the field of human rights and public finance, this multidisciplinary collection will be of great interest to academics, practitioners, public servants and students working in the areas of law, human rights, economics, development and political science.

Handbook of Research on Public Finance in Europe and the MENA Region

Erdo?du, M. Mustafa
Handbook of Research on Public Finance in Europe and the MENA Region Book PDF

Author : Erdo?du, M. Mustafa
Publisher : IGI Global
Page : 618 pages
File Size : 43,9 Mb
Release : 2016-05-03
Category : Business & Economics
ISBN : 9781522500544

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Handbook of Research on Public Finance in Europe and the MENA Region by Erdo?du, M. Mustafa Pdf

Since the 1970s, globalization has created an economic environment of interdependency between nations. Now, many countries in European and the MENA (Middle East and Northern Africa) regions must grapple with the need to increase public revenue while maneuvering through a global “race-to-the-bottom” tax competition. The Handbook of Research on Public Finance in Europe and the MENA Region explores economic development and public finance by providing critical insight into the use of public finance and policy and illuminating the intricacies of these topics through discussion of theory, empirical work, and policy objectives. This book is ideally designed for business professionals, policy makers, financers, students and researchers in the fields of public policy and economics.

Topical Issues in International Development and Economics

Désiré Avom,Gilles Dufrénot
Topical Issues in International Development and Economics Book PDF

Author : Désiré Avom,Gilles Dufrénot
Publisher : Cambridge Scholars Publishing
Page : 591 pages
File Size : 53,6 Mb
Release : 2023-11-16
Category : Business & Economics
ISBN : 9781527553880

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Topical Issues in International Development and Economics by Désiré Avom,Gilles Dufrénot Pdf

This book offers various insights on current hot topics in development economics. The authors address the questions of gender effects, leapfrogging, the factors determining the production frontiers of countries, and the respective roles of financial, monetary and fiscal policies in fostering the development of countries. They also question one of the strategies utilized by policy makers in poor countries: development through trade and financial globalization. They ask whether education has really been a factor in development, and look at the role of those who return to the country after studying abroad. This book is the result of a collaboration between researchers from Asia, Africa and Europe. It will be useful to economists and non-economists working in academia (including postgraduate students), as well as professionals working in development institutions and public institutions responsible for strategic planning in developing and emerging countries.

Tax Effort in Sub-Saharan Africa

Ms.Janet Gale Stotsky,Ms.Asegedech WoldeMariam
Tax Effort in Sub Saharan Africa Book PDF

Author : Ms.Janet Gale Stotsky,Ms.Asegedech WoldeMariam
Publisher : International Monetary Fund
Page : 58 pages
File Size : 47,9 Mb
Release : 1997-09-01
Category : Business & Economics
ISBN : 9781451852943

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Tax Effort in Sub-Saharan Africa by Ms.Janet Gale Stotsky,Ms.Asegedech WoldeMariam Pdf

Many sub-Saharan African countries face difficulty in raising tax revenue for public purposes. This study uses panel data on 43 sub-Saharan African countries during 1990-95 to measure the determinants of the tax share in GDP and to construct a measure of tax effort. The analysis suggests that the countries with a relatively high tax share tend to have a relatively high index of tax effort, although these results are not uniform across the countries. The results can be used to provide guidance on to the proper mix of fiscal policy in the event of budgetary imbalance.

Draining development?

Peter Reuter
Draining development Book PDF

Author : Peter Reuter
Publisher : World Bank Publications
Page : 553 pages
File Size : 41,7 Mb
Release : 2012-02-01
Category : Business & Economics
ISBN : 9780821389324

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Draining development? by Peter Reuter Pdf

A growing concern among those interested in economic development is the realization that hundreds of billions of dollars are illicitly flowing out of developing countries to tax havens and other financial centers in the developed world. This volume assesses the dynamics of these flows, much of which is from corruption and tax evasion.

Southern Perspectives on the Post-2015 International Development Agenda

Debapriya Bhattacharya,Andrea Ordóñez Llanos
Southern Perspectives on the Post 2015 International Development Agenda Book PDF

Author : Debapriya Bhattacharya,Andrea Ordóñez Llanos
Publisher : Routledge
Page : 314 pages
File Size : 41,5 Mb
Release : 2016-11-03
Category : Business & Economics
ISBN : 9781317286059

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Southern Perspectives on the Post-2015 International Development Agenda by Debapriya Bhattacharya,Andrea Ordóñez Llanos Pdf

At the turn of the millennium, the unanimous adoption of the Millennium Development Goals (MDGs) by the United Nations General Assembly marked a new chapter in international development. However, voices from the Global South were noticeably absent in shaping the agenda. Fifteen years later, the global context has changed so much that it would have been inconceivable not to have taken voices from the South into account when planning the new Sustainable Development Goals (SDGs). Since its inception in 2012, the Southern Voice on Post-MDG International Development Goals (Southern Voice), a network of 48 think tanks from Africa, Asia and Latin America, has generated a substantial body of original research to feed into various aspects of the post-2015 development agenda, such as the missing dimensions of the MDGs, ways to mitigate existing challenges in delivering on aspired outcomes, and new issues, goals, targets and indicators that are crucial for the next global development framework. Southern Perspectives on the Post-2015 International Development Agenda consolidates this research and stitches together development realities and policy experiences from the Global South, infusing unique local perspectives to the global debate on the post-2015 agenda. The compendium addresses the overarching themes underpinning the new international development framework by focusing on issues such as sustainability and growth, inclusion and social policies, governance and capacities, and financing of the new agenda. Southern Voice seeks to challenge the "knowledge asymmetry" afflicting the global knowledge system by channelling evidence-based policy analyses produced by centres of excellence, located in the Global South. This is a valuable resource for academics and researchers, policymakers and practitioners, and concerned students in search of alternative views on sustainable development.