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Tax Administration Reforms in the Caribbean : Challenges, Achievements, and Next Steps

Schlotterbeck, Stephane - 2017

Over the past decade, governments in the Caribbean region have introduced the value-added tax (VAT) to modernize their tax system, rapidly mobilize revenue and reduce budget deficits. This paper analyzes VAT performance in the region and concludes that while it has boosted revenues, the VAT has...

Persistent link: https://www.econbiz.de/10012956471

Electronic Fiscal Devices (EFDs) an Empirical Study of Their Impact on Taxpayer Compliance and Administrative Efficiency

Casey, Peter - 2015

Several administrations have adopted electronic fiscal devices (EFDs) in their quest to combat noncompliance, particularly as regards sales and the value-added tax (VAT) payable on sales. The introduction of EFDs typically requires considerable effort and has costs both for the administration...

Persistent link: https://www.econbiz.de/10013023275

Raising Tax Revenue : How to Get More from Tax Administrations?

Chang, Eui Soon; Gueorguiev, Nikolay; Gavin, Elizabeth; … - 2021

Can we empirically show the benefits of improving the practices and characteristics of tax administration agencies for revenue collection? While many country experiences suggest a strong link, there is little systematic empirical evidence on the matter. This paper analyzes the association...

Persistent link: https://www.econbiz.de/10013315129

Corruption, Taxes and Compliance

Baum, Anja - 2018

This paper revisits the effects of corruption on the state's capacity to raise revenue, building on the existing …-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 …

Persistent link: https://www.econbiz.de/10012929954

Unlocking Pakistan's Revenue Potential

Cevik, Serhan - 2016

Despite the significant progress in recent years, Pakistan's tax revenue remains low relative to comparator countries and the tax effort expected for the country's level of development. In light of the potential endogenity of tax revenue and economic growth, this paper contributes to the...

Persistent link: https://www.econbiz.de/10012977781

Optimal Tax Administration

Keen, Michael - 2017

This paper sets out a framework for analyzing optimal interventions by a tax administration, one that parallels and can be closely integrated with established frameworks for thinking about optimal tax policy. Its key contribution is the development of a summary measure of the impact of...

Persistent link: https://www.econbiz.de/10012962089

Exiting from Fragility in Sub-Saharan Africa : The Role of Fiscal Policies and Fiscal Institutions

Deléchat, Corinne - 2016

This paper studies the role of fiscal policies and institutions in building resilience in sub-Saharan African countries during 1990-2013, with specific emphasis on a group of twenty-six countries that were deemed fragile in the 1990s. As the drivers of fragility and resilience are closely...

Persistent link: https://www.econbiz.de/10012998767

Fiscal Policy and the Economic Restructuring of Economies in Transition

Tanzi, Vito - 2006

This paper discusses major fiscal issues faced by the previously centrally planned economies in their transition to market economies. It focuses on three main topics: (a) the extent to which the budget deficit should be a guide to policy; (b) the reforms that must be carried out in tax...

Persistent link: https://www.econbiz.de/10012781764

Tax Administration Reform in China : Achievements, Challenges, and Reform Priorities

Brondolo, John David - 2016

Tax administration improvements have contributed significantly to a doubling of China's tax-to-GDP ratio and the substantial reduction in taxpayers' compliance costs since the mid-1990s. This paper describes the key features of China's tax administration and their evolution over the last 20...

Persistent link: https://www.econbiz.de/10012982447

Tax Administration Reform in the Francophone Countries of Sub-Saharan Africa

Fossat, Patrick - 2013

Since the early 1990s, major tax administration reforms have been implemented in the Francophone countries of sub-Saharan Africa, with significant support from the IMF and development partners. While the reforms have contributed to an increase in revenues, attention is still needed to address a...

Persistent link: https://www.econbiz.de/10013078049