In India, state and city governments are making a simultaneous push to increase revenues through property-related taxes and to offer tax incentives to female property owners. This dual policy approach...
This note brings together the thinking that is occurring in global and regional teams on governance and institutional approaches to dealing with Coronavirus 2019 (COVID-19), with a focus on revenue administrations...
In 2020, Nigeria experienced its deepest recession in four decades, but growth resumed in the fourth quarter as pandemic restrictions were eased, oil prices recovered, and the authorities implemented policies...
Many developing countries have struggled with realizing sufficient revenues from property tax. However, as developing countries experience economic growth, they are also seeing property values rising...
Countries around the world are facing the need to build effective, accountable, and inclusive institutions. There has never been a more important moment to tackle this agenda, as countries grapple with...
Rapid urbanization in India means cities face a tremendous challenge to finance and deliver theincreasing demand for basic municipal services. When compared to peers in the Organisation forEconomic Co-operation...
The policy note is organized into five sections. Following the introductory section, section two provides a brief discussion of recent trends in organizational arrangements of revenue administrations across...
Voluntary compliance is the foundation of modern tax administrations’ ability to generate revenue. A culture of compliance is developed and sustained through taxpayer education, supportive and encouraging...
To collect sustainable tax revenue, modern governments must promote a culture of voluntary tax compliance, and this requires effective, reliable, and trusted tax administrations. A tax compliance culture...
Cash transactions for goods and services in which no receipts are issued greatly increase the risk of tax evasion. Despite the availability of banking services and alternative payment, key sectors of the...
This report presents an overview of current trends in tax policy, tax administration, and international taxation and provides a broad landscape of practical examples drawn from World Bank operations across...
Increasing tax revenues by reducing the shadow economy has been a central goal of tax policy and administration in the Republic of Korea since the National Tax Service was established as an independent...