Документы и доклады

Global Tax Program (GTP) : Domestic Revenue Mobilization Pillar - FY24 Project Cards (Английский)

Global Tax Program (GTP) activities under Window 2 include technical assistance in tax policy and tax and customs administration. This window aims to facilitate the design and implementation of evidence-based...

Income Taxation of the Top Earners in Honduras: Linking Personal and Corporate Taxes (Английский)

This note examines the effective income tax rates of top earners in Honduras, using a novel approach that links personal and corporate income tax data. This comprehensive income measure, achieved through...

Kazakhstan Economic Update : Winter 2024-2025 - Funding the Future : Boosting Revenues for Lasting Investments (Английский)

Kazakhstan's economy is estimated to have grown by 4.0 percent in 2024. A temporary acceleration to 4.5–5.0 percent growth is projected in 2025, supported by a one-off surge in oil production, export growth...

Tajikistan - Tax Reform Operation (TRO) Project : Implementation Support Mission - November 4 to 15, 2024 (Английский)

MauSim 2024 : The Incidence of Tax Expenditures and Electricity Subsidies in Mauritania (Английский)

Tax and benefit microsimulation tools are increasingly used as an input to public policy design for governments around the world. This is part of a broader movement towards evidence-based public policy...

MauSim : A Fiscal Microsimulation Model for Mauritania (Английский)

MauSim 2024 is used to understand the incidence of VAT and energy subsidies on poverty and inequality. This report focuses on the fiscal microsimulation tool for Mauritania, which aims to assess the distributional...

Pakistan - Land Sector Review in Khyber Pakhtunkhwa (Английский)

This report presents a comprehensive overview of the state of land administration in Khyber Pakhtunkhwa (KP). It aims to provide the Government of KP (GoKP) with a diagnostic of the deficiencies, gaps...

Tajikistan - Tax Reform Operation (TRO) Project : Implementation Support Mission - July 8 to 12, 2024 (Английский)

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...

Domestic Tax Evasion Diamond Tool - Vulnerabilities (Английский)

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...

Just Transition Taxonomy - Narrative Report (Английский)

Governments globally are considering how to manage the transition from coal to clean energy, and how to reach net-zero emissions targets in a way that would ensure a Just Transition – a transition in which...

Etude sur les Outils de Renforcement des Recettes de la DGDPE en Mauritanie (Французский)

La mobilisation des recettes intérieures en Mauritanie est un défi majeur, limitant les dépenses sociales et les investissements en infrastructure, et entraînant une dépendance accrue à la dette publique...

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...

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

Rules and Regulations, Managerial Time and Economic Development (Английский)

This paper documents that senior plant managers in less-developed countries spend more time dealing with government rules and regulations than their counterparts in richer countries. These facts are interpreted...

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...

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

Mauritanie - Atelier de Formation sur la Méthodologie Dénommée Commitment to Equity (CEQ) et les Modèles de Micro-Simulation Budgétairedu : Première Session - 13 au 15 Février 2024 (Французский)

Bulgaria’s Health Taxes - Overview, Trends and Simulation Results for Potential Optimization of Health Tax Levels (Английский)

Health taxes are excise taxes that are applied to products that generate health related negative externalities and internalities, particularly tobacco, alcohol, and sugar-sweetened beverages (SSBs). In...

Impactos Distributivos da Reforma Tributária no Brasil : Cenários Relativos à Isenção da Cesta Básica (Португальский)

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)...