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Tax Morale and Compliance : Review of Evidence and Case Studies for Europe

Torgler, Benno
Fonte: Banco Mundial Publicador: Banco Mundial
Relevância na Pesquisa
46.39%
This paper provides an overview of the literature on tax morale and tax compliance. Most of the material here is based on research that I have conducted together with my co-authors over the last 10 years. Europe has a dominant place in this paper. Sometimes results derived from other countries are discussed that could be relevant for Europe. The overall findings show the importance of accountability, democratic governance, efficient, and transparent legal structures and therefore trust within the society to enforce tax compliance and tax morale.

Centralization, Decentralization, and Conflict in the Middle East and North Africa

Tosun, Mehmet Serkan; Yilmaz, Serdar
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Relevância na Pesquisa
46.32%
This paper examines broadly the intergovernmental structure in the Middle East and North Africa region, which has one of the most centralized government structures in the world. The authors address the reasons behind this centralized structure by looking first at the history behind the tax systems of the region. They review the Ottoman taxation system, which has been predominantly influential as a model, and discuss its impact on current government structure. They also discuss the current intergovernmental structure by examining the type and degree of decentralization in five countries representative of the region: Egypt, Iran, West Bank/Gaza, Tunisia, and Yemen. Cross-country regression analysis using panel data for a broader set of countries leads to better understanding of the factors behind heavy centralization in the region. The findings show that external conflicts constitute a major roadblock to decentralization in the region.

Tackling Corruption Through : Tax Administration Reform

Rahman, Aminur
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Relevância na Pesquisa
56.27%
A weak tax administration encourages corruption that benefits both government officials and businesses at the expense of overall tax revenue. Collusive corruption is at the heart of most, if not all, problems related to tax administration. This note examines the drivers of corruption and suggests good-practice measures for reforming tax administration. It is one in a series addressing issues that governments of developing countries face in reforming their tax systems.

South Asia Economic Focus, June 2012: Creating Fiscal Space through Revenue Mobilization

World Bank
Fonte: Washington, DC Publicador: Washington, DC
EN_US
Relevância na Pesquisa
46.34%
This book focuses on the creation of fiscal space through revenue mobilization, although such efforts are best made using a comprehensive framework that examines all available sources. Those sources include: (a) reducing lower-priority spending, (b) enhancing the capacity to implement priorities so that capital investment and social service provision can be carried out at reduced cost, (c) reforming subsidies or transfer programs to make them more targeted and efficient, and (d) rationalizing administered prices of publicly provided goods and services. The book is organized as follows: chapter two examines the factors that could account for the low revenue collection in South Asia. Chapter three describes the tax systems in South Asia and assesses them against a number of benchmarks that are commonly used in the literature, such as international comparisons, estimates of buoyancy, and tax yields, and then discusses key elements of tax administration in South Asia. Chapter four presents information on nontax revenues...

Institutional Elements of Tax Design and Reform

McLaren, John
Fonte: Washington, DC: World Bank Publicador: Washington, DC: World Bank
EN_US
Relevância na Pesquisa
46.34%
This is a collection of papers that study the constraints on fiscal systems, imposed by problems of institutions, administration, and incentives in developing, and post-Socialist economies. Chapter two focuses on the administration of indirect taxation, and provides a case study of indirect taxation in Tanzania. This shows how evasion can be documented, and quantified, through a case study that looks at a particular type of reform, aimed at curbing evasion: franchising, or privatizing the right to tax, which has been tried in several Tanzanian towns as a way of collecting vendor fees, for access to a public market. Chapter three is a theoretical study of evasion under a value-added tax (VAT), and the inefficiencies it can create. Chapter four studies the fiscal constraints within the federal politics of Russia, while Chapters five and six examine case studies (India) in fiscal federalism, in which the determination of fiscal outcomes is - to a considerable degree - a matter of bargaining between political entities in the center...

Tax at a Glance for ECA Countries

World Bank
Fonte: Washington, DC Publicador: Washington, DC
EN_US
Relevância na Pesquisa
56.4%
The tax-at-a-glance provides an overview of the tax policy and tax administration system as well as main trends in tax reform for each Europe and Central Asia (ECA) country. In the ECA region, two historic transitions since 1990 (a political transition from totalitarianism toward democracy and an economic transition from socialism toward free market systems) required a fundamental change in the role of the state, from controlling virtually all major economic assets to providing public goods and facilitating a largely privately-owned competitive economy. This change in the role of the state required a major downsizing and reorientation of public spending and a complete overhaul of tax policy and administration. Formidable challenges existed in setting up an efficient and fair tax system in ECA. First, voluntary compliance and self-filing, two important pillars in a modern tax system, were completely absent. Second, tax evasion reached a high level due to the inefficiency and weak management of the tax administration. Third...

Paying Taxes 2014 : The Global Picture

PricewaterhouseCoopers; World Bank Group
Fonte: World Bank Group, Washington, DC Publicador: World Bank Group, Washington, DC
EN_US
Relevância na Pesquisa
46.35%
Paying Taxes 2014 looks at tax regimes in 189 economies as part of the Doing Business series. The period covered by the study, 2004 to 2012, has seen the end of a sustained period of economic growth, a severe recession and a slow recovery. Governments continue to be under the pressure balance the need to attract investment and foster growth while generating tax revenues. This report finds that governments continue to reform their tax systems despite global economic uncertainty, with 32 economies having taken steps from June last year through May 2013 to make it easier and cost less for small and medium businesses to pay taxes. The report finds that the most common tax reform undertaken by 11 economies is the introduction or improvement of electronic filing, eliminating the need for 74 separate tax payments and reducing compliance time by almost 200 hours in total. On average around the world it now takes our case study company 268 hours to comply with its taxes, it makes 26.7 payments and has an average total tax rate of 43.1 percent. The range for each sub-indicator is very wide. The number of payments ranges from 3 in Hong Kong SAR...

Paying Taxes 2015

World Bank Group; PwC
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Relatório
EN_US
Relevância na Pesquisa
46.39%
This is the tenth year that the paying taxes indicator has been part of the World Bank Doing Business project. The journey over the period of the study has been an eventful and interesting one and the economic backdrop continues to present a challenging environment for governments as they consider their future fiscal policies. Globalization, the march of technological change, changing demographic patterns and the persistent challenges that continue around climate change and the environment all come together to generate a turbulent mix of issues which have a significant impact on fiscal policy and the associated tax systems. Against this backdrop, this year the Organization for Economic Co-operation and Development (OECD) has put forward proposals for changing the international tax rules to modernize them for today s globalized business and to address concerns over base erosion and profit shifting (BEPS). It is apparent that these proposals are already changing the way some tax authorities apply existing rules, leading to new and increased uncertainty for business...

Simplifying the Australian income tax system

Nimmo, Leigh
Fonte: Universidade Nacional da Austrália Publicador: Universidade Nacional da Austrália
Tipo: Relatório
Relevância na Pesquisa
46.33%
This report will discuss the simplification of the Australian tax system. The focus of this paper will be on individual and the lodgement of tax returns. An examination of the tax systems in the United Kingdom, New Zealand and the United States will be undertaken. Simplification is required due to the complexity that has arisen with the evolution of tax legislation in Australia. The legislation has grown from its original 120 pages in 1936 to 8,500 pages in its current form. This complexity has lead to high compliance costs for individuals, the government, and tax agents. Compliance costs for individuals include the time it takes to lodge a return (approximately 8.5 hours), labour involved, costs of employing a tax agents or adviser, and in some cases there are psychological costs incurred. 21,000 people are employed by the Australian Tax Office (ATO) to ensure individuals are abiding by tax regulations. Approximately one per cent of collections, or $2.5 billion, are spent on running the ATO. The costs borne by tax agents are mainly loss of time for billable work due to having to keep up to date with changing legislation and having to keep abreast of the complex tax system. There are costs associated with continuous study and some tax agents have mentioned a loss of confidence in their abilities...

Interpersonal welfare comparisons, redistributive effects, and horizontal inequieties in the income tax system

Ruiz-Castillo, Javier
Fonte: Universidade Carlos III de Madrid Publicador: Universidade Carlos III de Madrid
Tipo: Trabalho em Andamento Formato: application/pdf
Publicado em /03/1995 ENG
Relevância na Pesquisa
56.22%
Vertical and horizontal equity principies occupy the core of income tax systems evaluation. Vertical inequality is measured in terms of relative or absolute income inequality indices, as in the analysis of the redistributive effects (RE) of progressive tax systems. Horizontal equity measurement has been more controversial. Classical horizontal inequities (HI), undestood as unequal treatment of equals or close similars, should be distinguished from reranking (RKG) caused by equity and non equity tax breaks, in actual tax schemes. We propose to integrate the measurement of RE, HI, and RKG in a social welfare framework where tax units non-income differences in needs are recognized. Additively decomposable measurement instruments by population subgroup are found essential to clarify the issues involved.

Options for Low Income Countries Effective and Efficient Use of Tax Incentives for Investment; A Report to the G-20 Development Working Group by the IMF, OECD, UN and World Bank

International Monetary Fund; OECD; United Nations; World Bank
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Report; Publications & Research :: Working Paper; Publications & Research
ENGLISH; EN_US
Relevância na Pesquisa
46.33%
Experience shows that there is often ample room for more effective and efficient use of investment tax incentives in low-income countries. Tax incentives generally rank low in investment climate surveys in low-income countries, and there are many examples in which they are reported to be redundant, that is, investment will have been undertaken even without them. And their fiscal cost can be high, reducing opportunities for much-needed public spending on infrastructure, public services or social support, or requiring higher taxes on other activities. This paper responds to a request of the G20 Development Working Group for an exploration of options for low-income countries’ effective and efficient use of tax incentives for investment. To that end, it develops principles for the design and governance of tax incentives and provides guidance on good practices in these areas. Since much of the pressure to offer incentives stems from an awareness of those offered by other countries, the paper also discusses options for international coordination to address the risk of mutually damaging spillovers from such tax competition. Finally...

MSME Taxation in Transition Economies; Country Experience on the Costs and Benefits of Introducing Special Tax Regimes

Engelschalk, Michael; Loeprick, Jan
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Working Paper; Publications & Research :: Policy Research Working Paper; Publications & Research
ENGLISH; EN_US
Relevância na Pesquisa
46.32%
The paper analyzes the design of simplified small business tax regimes in Eastern Europe and Central Asia and the impact of such regimes on small business tax compliance. Although many approaches for tax simplification exist, a general trend in the region is to offer small businesses the option to be taxed based on their turnover instead of net income. The study finds that many of the regimes in place are overly simplistic and neither take into account fairness considerations nor do they facilitate business growth and migration into the standard tax regime. Although revenue generation is not a main objective of such regimes, low revenue performance and the risk of system abuse by larger businesses should be issues of concern. More attention should therefore be devoted to improving the design of simplified regimes and monitoring their application. This will require in particular a more profound analysis of the economic situation and the tax compliance challenges in the small business segment and increased efforts to improve the quality of bookkeeping.

Reforming Tax Systems : Lessons from the 1990s; Reforma dos sistemas tributarios: lições dos anos 90

De Wulf, Luc
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Publications & Research :: Brief; Publications & Research
ENGLISH
Relevância na Pesquisa
66.33%
World Bank-supported efforts to reform public institutions--including tax and customs administration--increasingly rely on institutional analysis. But there are no formal, generally accepted guidelines for analyzing tax systems. As a result the Bank's task managers and team leaders conduct these analyses in very different ways. The paper on which this Note is based reviewed 83 Bank-financed tax and customs reform operations in the 1990s to assess whether current approaches fall within the bounds of institutional analysis and add up to a consistent methodology. The review compiled Bank projects that supported tax administration reform, compared their diagnostic work to an emerging diagnostic model, and assessed their focus and their results.

Tax systems in transition

Mitra, Pradeep; Stern, Nicholas
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Publications & Research :: Policy Research Working Paper; Publications & Research
ENGLISH
Relevância na Pesquisa
66.35%
How have tax systems, whose primary role is to raise resources to finance public expenditures, evolved in the transition countries of Eastern Europe and the former Soviet Union? The authors find that: (1) the ratio of tax revenue-to-GDP decreased largely due to a fall in revenue from corporate income tax; (2) the fall in revenue from the corporate income tax led to a decline in the importance of income taxes, notwithstanding a rise in the share of individual income tax; (3) social security contributions together with payroll taxes became less important in the Commonwealth of Independent States; and (4) domestic indirect taxes gained in importance in overall tax revenues. Apart from the increased role of personal income taxation, these developments go in a direction opposite to those observed in poor countries as they get richer. They show a key aspect of transition, namely a movement from a system where the government exercised a preeminent claim on output and income before citizens had access to the remainder...

Can Tax Simplification Help Lower Tax Corruption?

Awasthi, Rajul; Bayraktar, Nihal
Fonte: World Bank Group, Washington, DC Publicador: World Bank Group, Washington, DC
Tipo: Publications & Research :: Policy Research Working Paper; Publications & Research
ENGLISH; EN_US
Relevância na Pesquisa
46.37%
This paper seeks to find empirical evidence of a link between tax simplification and corruption in tax administration. It attempts to do this by first defining "tax simplicity" as a measurable variable and exploring empirical relationships between simpler tax regimes and corruption in tax administration. Corruption in tax administration is calculated with data series from the World Bank's Enterprise Survey Database. The focus is on business taxes. The study includes 104 countries from different income groups and regions of the world. The time period is 2002-12. The empirical findings support the existence of a significant link between the measure of tax corruption and tax simplicity, so a less complex tax system is shown to be associated with lower corruption in tax administration. It is predicted that the combined effect of a 10 percent reduction in both the number of payments and the time to comply with tax requirements can lower tax corruption by 9.64 percent. Some interesting regional differences are observed in the results. Similarly...

Small Business Taxation : Reform to Encourage Formality and Firm Growth

Loeprick, Jan
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Publications & Research :: Brief; Publications & Research
ENGLISH
Relevância na Pesquisa
46.33%
Reforming a tax system for small businesses is complicated. No single best practice can solve all the issues that arise in trying to implement a tax system that is simple, administer-able, and equitable. This note presents a menu of considerations and 'good practice' options. It is the first in a series of five notes addressing issues that governments of developing countries face in reforming their tax systems.

How Tax Policy and Incentives Affect Foreign Direct Investment : A Review

Morrisset, Jacques; Pirnia, Neda
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Publications & Research :: Policy Research Working Paper; Publications & Research
ENGLISH; EN_US
Relevância na Pesquisa
56.36%
With an increasing number of governments competing to attract multinational companies, fiscal incentives have become a global trend that has grown considerably in the 1990s. Poor African countries rely on tax holidays, and import duty exemptions, while industrial Western European countries allow investment allowances, or accelerated depreciation. Have governments offered unreasonably large incentives to entice firms to invest in their countries? The authors review the literature on tax policy, and foreign direct investment, and explore possibilities for research. They observe that tax incentives neither make up for serious deficiencies in a country's investment environment, nor generate the desired externalities. Long-term strategies to improve human, and physical infrastructure - and, where necessary, to streamline government policies and procedures - are more likely than incentives to attract genuine long-term investment. But more recent evidence has shown that when other factors - such as infrastructure...

Tax Expenditures--Shedding Light on Government Spending through the Tax System : Lessons from Developed and Transition Economies

Polackova Brixi, Hana; Valenduc, Christian M.A.; Swift, Zhicheng Li
Fonte: Washington, DC: World Bank Publicador: Washington, DC: World Bank
Tipo: Publications & Research :: Publication; Publications & Research :: Publication
ENGLISH; EN_US
Relevância na Pesquisa
56.42%
Recently developing countries have focused attention on the usefulness of tax expenditures' in shaping prudent and transparent fiscal policy. In adopting a market economy, developing countries commonly use tax expenditures as major fiscal policy instruments. However, with limited theoretical understanding of, and ad hoc experience with, applying tax expenditures, developing countries now confront not only revenue losses higher than they had anticipated but also the erosion of their tax bases in systems that generally have been in existence fewer than 10 years. Fortunately, the experience and practice of developed countries offer insights into understanding and applying tax expenditures. Most developed countries have established tax reporting systems, which provide empirical information on their tax expenditures. Such tax reporting systems tend to be part of a country's overall fiscal system for strengthening government finance and contribute significantly to fiscal transparency. Using the information available...

Paying Taxes 2013 : The Global Picture

World Bank; International Finance Corporation; PricewaterhouseCoopers
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Publications & Research :: Publication
ENGLISH; EN_US
Relevância na Pesquisa
46.38%
The paying taxes indicators (the total tax rate, the time to comply and the number of payments) have now been part of the World Bank Group Doing Business project for eight years, monitoring the changes and reforms made to tax regimes around the world. The simple aim of the study is to supply business leaders and policy makers with robust data to enable tax systems to be compared on a like for like basis, and to help inform the dialogue which underlies the development of tax policy. The study is unique in that it now not only covers 185 economies, but it also provides an insight into how tax systems have developed over a significant period of time, using a consistent methodology. The author has focused on the trends that the Paying Taxes data show, both at the global level, and also by geographical region. Globally it is now easier for firms to pay taxes than eight years ago. Both the administrative burden and the average tax rates have decreased over this period. The studies for some time have shown a trend toward a lowering of corporate tax rates and a broadening of the tax base. In last year's publication the pace of reform continued but with an increasing focus on improving the administrative aspects of the tax system. This year's results are more complex; administrative reforms have continued...

An Analysis of South Africa's Value Added Tax

Go, Delfin S.; Kearney, Marna; Robinson, Sherman; Thierfelder, Karen
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Publications & Research :: Policy Research Working Paper; Publications & Research
ENGLISH
Relevância na Pesquisa
56.24%
In this paper, the authors describe South Africa's value added tax (VAT), showing that (1) the VAT is mildly regressive, and (2) it is an effective source of government revenue, compared with other tax instruments in South Africa. They evaluate the VAT in the context of other distortions in the economy by computing the marginal cost of funds-the effect of raising government revenue by increasing the VAT rates on household welfare. Then they evaluate alternative, revenue-neutral tax systems in which they reduce the VAT and raise income taxes. For the analysis, the authors use a computable general equilibrium (CGE) model with detailed specification of South Africa's tax system. Households are disaggregated into income deciles. They demonstrate that alternative tax structures can benefit low-income households without placing excess burdens on high-income households.