Документы и доклады

Gender-Based Discounts on Taxes Related to Property : Role in Encouraging Female Ownership — A Case Study of Indian States and Cities (Английский)

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...

COVID-19 : Revenue Administration Implications - Potential Tax Administration and Customs Measures to Respond to the Crisis (Английский)

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...

Concept Environmental and Social Review Summary (ESRS) - NG Accelerating Resource Mobilization Reforms PforR - P177308 (Английский)

Concept Stage Program Information Document (PID) - NG Accelerating Resource Mobilization Reforms PforR - P177308 (Английский)

Resilience through Reforms (Английский)

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...

Determinants of Property Tax Revenue : Lessons from Empirical Analysis (Английский)

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...

Building Effective, Accountable, and Inclusive Institutions in Europe and Central Asia : Lessons from the Region (Английский)

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...

Property Taxation in India : Issues Impacting Revenue Performance and Suggestions for Reform (Английский)

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...

Thinking Strategically about Revenue Administration Reform : The Creation of Integrated, Autonomous Revenue Bodies - Policy Note (Английский)

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...

The Benefits of Electronic Tax Administration in Developing Economies : A Korean Case Study and Discussion of Key Challenges (Английский)

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...

The Benefits of Electronic Tax Administration in Developing Economies : A Korean Case Study and Discussion of Key Challenges (Английский)

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...

Taxation and the shadow economy : how the tax system can stimulate and enforce the formalization of business activities (Английский)

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...

Kazakhstan - Kazakhstan - Tax Administration Reform Project : P116696 - Implementation Status Results Report : Sequence 12 (Английский)

Strengthening domestic resource mobilization : moving from theory to practice in low- and middle-income countries (Английский)

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...

Can tax incentives for electronic payments reduce the shadow economy? : Korea's attempt to reduce underreporting in retail businesses (Английский)

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...

Kazakhstan - Kazakhstan - Tax Administration Reform Project : P116696 - Implementation Status Results Report : Sequence 11 (Английский)

Kazakhstan - Kazakhstan - Tax Administration Reform Project (JERP) : P116696 - Implementation Status Results Report : Sequence 10 (Английский)

Kazakhstan - Customs Development Project : P096998 - Implementation Status Results Report : Sequence 12 (Английский)

Kazakhstan - Kazakhstan - Tax Administration Reform Project (JERP) : P116696 - Implementation Status Results Report : Sequence 09 (Английский)

Kazakhstan - Kazakhstan - Tax Administration Reform Project (JERP) : P116696 - Implementation Status Results Report : Sequence 07 (Английский)