Документы и доклады

Stocktaking Survey on Climate-Smart Public Investment Management in Africa : What did We Learn? (Английский)

This report was first prepared as a background document for the World Bank–International Monetary Fund Annual Meetings event Climate-Smart Public Investment Management in Africa on October 19, 2021. It...

Assessing Public Investment Management Functions and Institutional Arrangements for State-Owned Enterprises : A Diagnostic Framework (Английский)

This paper provides a diagnostic framework (DF) for helping governments conceptualize and develop desirable functions and institutional arrangements for public investments managed by state-owned enterprises...

Fiscal Policy for Growth and Equity : Public Finance Review (Английский)

This third programmatic public finance review (PFR-3) supports Ukraine in reorienting fiscal policy towards supporting inclusive and sustained economic growth after the Coronavirus disease 2019 (COVID-19)...

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...

Assessing domestic revenue mobilization : analytical tools and techniques (Английский)

The main objective of this paper is to provide support for the World Bank’s task team leaders of PERs that would include a chapter on taxation. It seeks to provide broad guidance for the TTLs to: (a) Lead...

The power of public investment management : transforming resources into assets for growth (Английский)

This publication consists of seven chapters: building a system for public investment management; a unified framework for public investment management; country experiences of public investment management;...

Measuring the impact of debt-financed public investment (Английский)

While debt-financed productive public investment raises a country’s debt ratios in the short run, it can also generate higher growth, revenues, and exports, leading over time to lower debt ratios. This...

Vietnam -PIM in a new market economy (Английский)

Over the last two decades, Vietnam has made notable progress in reforming management of public investment. The legal framework on public investment management (PIM) has been continuously improved, covering...

Zambia - Rebuilding a broken public investment management system (Английский)

The report follows the diagnostic methodology as outlined in Rajaram et al. The diagnostics is based on interviews, a survey questionnaire with government officials, central statistical office (CSOs)...

Rwanda - Capacity Bulding in Economic and Financial Analysis to Support the Rwanda Public Investment Program : P114616 - Implementation Status Results Report : Sequence 01 (Английский)

Tax capacity and tax effort : extended cross-country analysis from 1994 to 2009 (Английский)

One of the important factors for economic development is the existence of an effective tax system. This paper deals with the concept and empirical estimation of countries' taxable capacity and tax effort...

The political economy of natural resource taxation : building credibility and investing in tax administration capacity (Английский)

This note presents policy choices available to natural-resource-endowed countries, that focus on both design and implementation. The literature provides extensive policy guidance in the area of natural...

Rents to riches? The political economy of natural resource-led development (Английский)

This volume emphasizes instead the notion of 'good fit,' taking the position that welfare-promoting policies, institutions, and governance must be tailored, at least in part, to a country's specific context...

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...

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...

Political economy of the petroleum sector in Nigeria (Английский)

The relatively slow pace of Nigeria's development has often been attributed to the phenomenon of the resource curse whereby the nature of the state as a "rentier" dilutes accountability for development...

Political economy of the mining sector in Ghana (Английский)

With a focus on the institutional set-up and the political environment as central to understanding and rectifying the poor impact of mining on Ghana's economic development, this paper highlights the vulnerabilities...

A diagnostic framework for assessing public investment management (Английский)

This paper provides a pragmatic and objective diagnostic approach to the assessment of public investment management systems for governments. Since weaknesses in public investment management can negate...

Increasing public expenditure efficiency in oil-rich economies : a proposal (Английский)

This paper proposes that, to increase the efficiency of public spending in oil-rich economies, some or all of the oil revenues be transferred to citizens, and fiscal instruments such as taxation be used...

Expanding taxable capacity and reaching revenue potential : cross-country analysis (Английский)

An effective tax system is fundamental for successful country development. The first step to understand public revenue systems is to establish some commonly agreed performance measurements and benchmarks...