Документы и доклады
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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...
Типу документа: Рабочий документ в рамках исследования вопросов политики Номер отчета: WPS8391 Дата подготовки документа: 30 марта 2018 года Тип раскрытия информации: Disclosed Автор: Awasthi,Rajul,Engelschalk,Michael
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Latvia tax review (Английский)
Latvia’s Ministry of Finance requested the World Bank to collaborate on a review of the country’s tax system as input for the design a medium-term tax strategy. The motivation behind the tax review is...
Типу документа: Рабочие документы Номер отчета: 117120 Дата подготовки документа: 28 июня 2017 года Тип раскрытия информации: Disclosed Автор: Sinnott,Emily,Skrok,Emilia,Engelschalk,Michael,Hazans,Mihails,Fanning,John James,Dillinger,William R.,Jacobs,Bas,Gaska, Jan,Holda,Paulina Ewa,Mosberger,Palma,Pluta,Anna,Rastrigina,Olga,Jurušs, Maris
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MSME taxation in transition economies : country experience on the costs and benefits of introducing special tax regimes (Английский)
The paper analyzes the design of simplified small business tax regimes in Eastern Europe and Central Asia and the impact of such regimes on small business tax compliance. Although many approaches for tax...
Типу документа: Рабочий документ в рамках исследования вопросов политики Номер отчета: WPS7449 Дата подготовки документа: 19 октября 2015 года Тип раскрытия информации: Disclosed Автор: Engelschalk,Michael,Loeprick,Jan
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Tax reform in Vietnam : toward a more efficient and equitable system : Cai cach thue o Viet Nam : huong toi mot he thong hieu qua va cong bang hon (Вьетнамский)
In 2010, after two decades of rapid economic growth, Vietnam passed the threshold to become a lower-middle-income economy. Sustained market-oriented reforms combined with intensive efforts to integrate...
Типу документа: Рабочие документы Номер отчета: 66317 Дата подготовки документа: 30 сентября 2011 года Тип раскрытия информации: Disclosed Автор: Shukla,Gangadhar Prasad,Pham,Duc Minh,Engelschalk,Michael,Le,Tuan Minh
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Tax reform in Vietnam : toward a more efficient and equitable system (Английский)
In 2010, after two decades of rapid economic growth, Vietnam passed the threshold to become a lower-middle-income economy. Sustained market-oriented reforms combined with intensive efforts to integrate...
Типу документа: Рабочие документы Номер отчета: 66317 Дата подготовки документа: 30 сентября 2011 года Тип раскрытия информации: Disclosed Автор: Shukla,Gangadhar Prasad,Pham,Duc Minh,Engelschalk,Michael,Le,Tuan Minh
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Designing a tax system for micro and small businesses : guide for practitioners (Английский)
This toolkit provides a number of options for reforming the tax system to facilitate small business compliance. While it does include some tax administration reform options, the focus of the toolkit is...
Типу документа: Рабочие документы Номер отчета: 42435 Дата подготовки документа: 1 декабря 2007 года Тип раскрытия информации: Disclosed Автор: Engelschalk,Michael
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Small business taxation in transition countries (Английский)
With the move to a market economy the number of small businesses has grown substantially in most transition countries. However, complicated tax laws and administrative practices as well as the lack of...
Типу документа: Рабочие документы Номер отчета: 35109 Дата подготовки документа: 1 июня 2005 года Тип раскрытия информации: Disclosed Автор: Engelschalk,Michael
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Philippines an opportunity for renewed poverty reduction (Английский)
This report contains many policy recommendations which are recognized by the Government, but they cannot all be implemented at once. While the Government has made progress in addressing a number of these...
Типу документа: Рабочие документы Номер отчета: 41677 Дата подготовки документа: 22 февраля 2002 года Тип раскрытия информации: Disclosed Автор: Balbosa,Joven,Brahmbhatt,Milan,Datt,Gaurav,Engelschalk,Michael,Ho,Teresa,Mckay,Lloyd E.,Tria, Cheloy,Weist,Dana