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The Global Tax Program Health Taxes Knowledge Note Series focuses on topics linked to implementation of health taxes, or excise taxes on tobacco, alcoholic drinks, and sugar-sweetened beverages. The purpose of this series is to provide policy makers with an overview of relevant issues and...
Persistent link: https://www.econbiz.de/10014580094
"Using data collected during several missions, Zafar finds that the principal reasons for low revenue mobilization are (1) the adverse fiscal impact of trade liberalization, (2) the defiscalization of agriculture in the 1970s, (3) the collapse of the uranium boom in the 1980s, and (4) the poor...
Persistent link: https://www.econbiz.de/10010522699
"During the past decade, diverse developing countries have introduced radical reforms in their collection of taxes. In more than 15 countries, traditional tax departments have been granted the status of semiautonomous revenue authorities (ARAs), which are designed with a number of...
Persistent link: https://www.econbiz.de/10010522911
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...
Persistent link: https://www.econbiz.de/10012557887
The objective of this report is to provide a comprehensive evaluation of the tax gap in Ghana, and help the Government of Ghana identify the areas where they can increase tax revenue by improving compliance. Tax gap for corporate income tax, import tax, estimated value added tax, and potential...
Persistent link: https://www.econbiz.de/10012647668
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...
Persistent link: https://www.econbiz.de/10012647674
This note presents the results of the analysis of Value Added Tax (VAT) and Corporate Income Tax (CIT) compliance and policy gap estimates in Indonesia between 2016 and 2021. The study's objective is to quantify the magnitude of the tax gaps and to identify drivers behind the low efficiency of...
Persistent link: https://www.econbiz.de/10015372438
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