This book provides a comprehensive treatment of traditional as well as newer topics in local public, fiscal and financial management principles and practices. It covers traditional topics of local public management, local revenue administration with special emphasis on property tax...

1. Introduction -- 2. Local Tax Administration -- 3. The Practice of Real Property Taxation in the World -- 4. Municipal Budgeting and Accounting -- 5. Local Fiscal Discipline -- 6. Local Public Infrastructure and Corruption -- 7. Measuring and Monitoring Local Government Performance -- 8....

Effective tax systems are a critical building block for increased domestic resources in developing countries, essential for sustainable development and for promoting self-reliance, good governance, growth and stability. This report begins with an overview of the current tax capacity building...

Effective tax systems are a critical building block for increased domestic resources in developing countries, essential for sustainable development and for promoting self-reliance, good governance, growth and stability. This report begins with an overview of the current tax capacity building...

Digitization promises to reshape fiscal policy by transforming how governments collect, process, share, and act on information. More and higher-quality information can improve not only policy design for tax and spending, but also systems for their management, including tax administration and...

In this paper, we attempt to estimate the tax revenues to be gained by the Member States of ATAF, WATAF, AU and the South Centre under the Amount A and an alternative stylized DST taxation regime. Our research demonstrates that the comparative revenue effects of the Amount A and DST taxation...