Документы и доклады

VAT Cashback Programs in Practice : The Case of Devolve-ICMS in Rio Grande do Sul, Brazil (Английский)

This note describes the Devolve-ICMS program, an innovative VAT cashback initiative aimed at refunding taxes to low-income households in the state of Rio Grande do Sul, Brazil. Using administrative records...

Argentine - Tax Administration Services Modernization Program (Английский)

The development objective of Tax Administration Services Modernization Program is to improve the efficiency, transparency and effectiveness of tax administration. The PforR operation supports implementation...

Effective Tax Rates, Firm Size and the Global Minimum Tax (Английский)

This paper documents new facts on corporate taxation and the revenue potential of corporate minimum taxes, leveraging firm-level tax returns from 16 countries. First, effective tax rates follow a humped-shaped...

World Bank Corporate Income Tax (CIT) Incentives Database Methodology and User Manual: A guide to understanding, using, and interacting with the World Bank CIT Incentives Database (Английский)

The World Bank Investment Climate Unit, in collaboration with the Global Fiscal Policy and Sustainable Growth Unit, developed a Corporate Income Tax (CIT) Incentives Database to address data gaps and meet...

Macro Poverty Outlook for Uzbekistan : October 2024 Datasheet (Английский)

The economy is projected to grow by 6 percent in 2024. Fiscal consolidation is expected to continue in the medium term, based on adjusting energy prices to cost recovery levels and reductions in tax benefits...

Taxing for Growth : Revisiting the 15 Percent Threshold (Английский)

Tax revenue collection is essential to the state’s ability to address market failures, provide goods and services such as health and education, invest in infrastructure, stabilize the economy in response...

Tax Expenditure Manual (Английский)

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 knowledge...

Mission d’Assistance de la Banque Mondiale la Codification des Exonerations et l’Evaluation des Depenses Fiscales (Французский)

Le rapport implique: présenter la structure des codes additionnels retenue pour la codification des exonérations au Bénin; décrire le processus de codification des exonérations fiscales et douanières au...

Les Prix de Transfert en Mauritanie Formation du 13 au 17 Mai 2024 (Французский)

Le rapport présente: la notion et les enjeux des prix de transfert; la méthodologie des prix de transfert; les méthodes de prix de transfert; etude de cas - dragage; les recherches de comparables sur orbis;...

El Impuesto Mínimo Global : Del Acuerdo a La Implementación - Consideraciones de Política, Opciones de Puesta en Práctica y Próximos Pasos (Испанский)

En octubre de 2021, se alcanzó un acuerdo internacional histórico de dos pilares entre 137 países miembros del Marco Inclusivo sobre BEPS de la OCDE/G20 para abordar el doble desafío de la globalización...

International Tax Spillovers and Tangible Investment, with Implications for the Global Minimum Tax (Английский)

This paper articulates and, using newly-assembled data, explores how international taxation affects aggregate tangible cross-border investment. Spillovers from statutory tax rates abroad seem: As sizable...

The Distributional Impact of Taxes and Social Spending in Bhutan : An Application with Limited Income Data (Английский)

This paper analyzes the distributional impact of the tax-benefit system in Bhutan. It makes two main contributions: first, this is the first substantive study of this kind in Bhutan, and second, due to...

The Platform for Collaboration on Tax : PCT Progress Report 2022 (Английский)

The Progress Report 2022 of the Platform for Collaboration on Tax - a joint initiative of the International Monetary Fund (IMF), the Organization for Economic Cooperation and Development (OECD), the United...

A More Just International Tax System (Английский)

The international framework for the taxation of multinational enterprises (MNEs) is under severe pressure. This article discusses the sources of this pressure and initiatives at the global level to maintain...

The Distributional Impacts of Taxes and Social Spending in Romania - 2018 Model and Selected Simulations (Английский)

This note provides an overview to the Romanian Public Finance System, the way that the system is monitored in a micro-simulation tool to assess distributional aspects of fiscal policy, and the overall...

Kazakhstan - Tax Administration Reform Project (Английский)

Ratings for the Tax Administration Reform Project for Kazakhstan were as follows: outcome was moderately unsatisfactory, bank performance was moderately unsatisfactory, and monitoring and evaluation quality...

Understanding a Tax Administration Reform and Modernization Roadmap​ (Английский)

This presentation introduces a roadmap example:​ Part 1: Our approach to analyzing potential roadmap activities (i.e., projects)​ Part 2: Example of a mid-term tax administration roadmap (3 to 5 years)​...

Context for a Reform and Modernization Roadmap​ (Английский)

The Tax Administration Diagnostic Assessment Tool (TADAT) gives: Understanding of operational outcomes; Benchmark for before and after comparisons; Mechanism to ask for information for ITAS development;...

Global investment competitiveness report 2017-2018 : foreign investor perspectives and policy implications (Китайский)

This inaugural issue of the World Bank Group s Global Investment Competitiveness Report presents novel analytical insights and empirical evidence on foreign direct investments (FDI) drivers and contributions...

Official Documents- Loan Agreement for Loan 9312-PH (Английский)