Документы и доклады

Mauritanie - Analyse de la Mobilisation des Recettes Fiscales (Французский)

Transfer Pricing Diagnosis (Английский)

Mauritania is essentially a desert country, with vast tracts of pastoral land and only 0.5% of arable land. The economy faces structural challenges, as highlighted by the slow post-pandemic recovery. The...

Diagnostic des Prix de Transfert (Французский)

La Mauritanie est essentiellement un pays désertique, avec de vastes étendues de terres pastorales et seulement 0,5 % de terres arables. Avec une population de 4,9 millions d’habitants, le PIB par habitant...

Mauritania - Tax Revenue Mobilization Analysis (Английский)

In this paper, authors provide a detailed evaluation and recommendations for reforming Mauritania's tax system to enhance revenue collection while fostering economic growth and equity. Authors offer short-term...

La Mauritanie - Introduction au CEQ et Microsimulation Budgétaire (Французский)

La Mauritanie - ​Outil de Microsimulation Budgétaire​ (Французский)

Distributional Impacts of Brazil’s Tax Reform : Scenarios Regarding Cesta Básica Exemption (Английский)

A consumption tax reform in Brazil has been recently approved by the House of Representatives, providing a full tax exemption for the yet undefined ‘National Basic Basket’ of goods (cesta basica nacional)...

Recommendation Report Analyzing the Size and Effects of Tax Optimization and Bunching with a Microsimulation Tool : Output 4 (Английский)

This recommendation report analyzing the size and effects of tax optimization and bunching with a microsimulation tool covers the deliverable 4 of the technical assistance under the project “Lithuania:...

Lao PDR - Public Finance Management (PFM) Modernization Project : Technical Note - Creating a Taxpayer Service and Communications Sub-Division-Team (Английский)

The Tax strategic development plan 2018-2020 for Lao PDR has a stated goal to improve revenue collection and an integral part of this goal is improving taxpayer service (2.4). The Tax Department (TD) seeks...

The Platform for Collaboration on Tax : Toolkit on Tax Treaty Negotiations (Английский)

This document introduces the Toolkit on Tax Treaty Negotiation (Toolkit), which has been prepared in the framework of the Platform for Collaboration on Tax (PCT) by the IMF, the OECD, the UN and the WBG...

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;...

Redistributive effects of taxes and transfers in Poland (Английский)

General government in Poland consists of central government, local governments, and social insurance sector. Collection of taxes and contributions happens within centralized system, and the system is unified...

Lao PDR - Public Finance Management (PFM) Reform Program : Technical Note - Taxpayer Service and Communications Plan (Английский)

The World Bank (WB) and European Union (EU) have set up the WB-EU PFM single donor trust fund to support a work program agreed with the Ministry of Finance of Lao PDR (MoF), with the objective of strengthening...