The objective of this policy note is to provide an empirically-based assessment of the Performance-based Bonus (PBB) initiative with the aim of providing recommendations on further improving the scheme, if necessary, for the remaining duration of the Aquino administration and beyond. The...

Revenue administration is a major point of contact between government and the people. Good revenue administration thus becomes an important feature of good governance. This fact has made policy makers increasingly mindful of the need to promote voluntary tax compliance by reducing the costs...

This report is a result of the mission of the World Bank to the Czech Republic during November 17 to 27, 2008 for providing advisory service to the Government of the Czech Republic for the design and development of a modern, integrated revenue authority. Earlier, between February and April 2008,...

Ghana's tax collection is low compared with other lower middle-income countries. Non-compliance of tax payments is an urgent issue in Ghana, as the government has been suffering from a widening fiscal deficit and a rising debt burden. Learning from experiences in other countries, this report...

The Czech authorities invited the World Bank to provide an independent evaluation of the Government's draft plan for the merger of the Tax and Customs Administrations, and with an eye on the eventual integration of the collection of social contributions into a newly created revenue authority. In...

The collapse of Southern African Customs Union (SACU) revenue in 2009 has caused the Government to consider enhancing new sources of revenue in earnest to sustain its development policies. Existing plans that were prepared more than 5 years ago to introduce the Value-Added Tax (VAT) and create a...