The Ukraine Taxpayer Compliance Cost Survey (TCCS) provides a snapshot of taxpayers’ experience filing and paying taxes and estimates of the cost of taxpayers’ compliance with State Tax...
Late or unreliable refunds of credits undermine the best traits of value-added tax (VAT) systems and might affect firms' growth and investment opportunities. This paper uses administrative tax records...
En esta serie se analiza la intersección a menudo obviada entre el género y la tributación, y se revela cómo las políticas fiscales y su administración pueden afectar...
The development objective of Tax Administration Reform Project for Uzbekistan is increasing the operational efficiency and effectiveness of the tax department and the level of voluntary compliance with...
This paper examines the impact of implementing a carbon tax on aggregate total factor productivity in the Dominican Republic through the resource allocation channel. It incorporates energy inputs—electricity...
This paper uses statistical matching techniques to assess tax compliance and underreporting of labor income in Romania, overall and for different population groups, including among minimum wage workers...
This paper provides novel evidence of the trade-offs policy makers face when designing simplified tax regimes for small businesses. First, it provides a comprehensive stocktaking of the main features...
The goal of IFC's Georgia Tax Simplification Project is to lower tax compliance costs formicro, small, and medium enterprises (MSMEs) and expand their tax base through reforming the tax system for MSMEs, ...
The goal of IFC's Georgia Tax Simplification Project is to lower tax compliance costs formicro, small, and medium enterprises (MSMEs) and expand their tax base through reforming the tax system for MSMEs, ...
This paper examines the pervasiveness of tax evasion among firms in Indonesia and the characteristics associated with higher levels of noncompliance. Tax evasion is estimated through a randomized, double-list...
Kyrgyzstan is a lower middle-income country in Central Asia, with the population of 6.2 million. How redistributive are the fiscal policies is a question of particular importance to Kyrgyzstan. On the...
This manual is a contribution to the rich body of literature on tax expenditures and aim to inform policymakers and policy debates on tax expenditures reform. In doing so, it builds on the existing...
Tax evaders exploit vulnerabilities in the tax legal framework, processes and revenue collection system. Countries need to improve their defense mechanisms to prevent, detect, and sanction tax evasion...
This note discusses the importance of accounting for gender issues in tax compliance. It identifies knowledge gaps and recommends collaboration between governments, the World Bank, and partners to ...
This report assesses the impact of fiscal policy, both revenue and expenditure, on inequality and poverty in the Dominican Republic. On the revenue side, the analysis focuses on the personal income...
This paper studies the impact of point of sale technology adoption on local tax compliance by firms. The paper exploits administrative data on monthly restaurant and hotel tax payments in the Indonesian ...
This study estimates the distributional effects of increasing taxes on tobacco, alcohol, and sugar-sweetened beverages (SSB). It uses the latest Brazilian Consumer Expenditure Survey (Pesquisa de Orçamento...
As part of its medium-term revenue strategy, Senegal’s Finance and Budget Ministry plans to raise its tax-to-GDP ratio to 20 percent. The tax administration (Direction Générale des ...
This paper estimates the policy and economic impacts of a European Union–led effort to review and “blacklist” jurisdictions based on their compliance with international standards...