This How-To Note is designed to assist teams preparing World Bank Public Finance Reviews, as well as MTI country economists and staff in other GPs such as POV, GOV and HNP. While it is primarily intended...
This document collection explores the intersection of development, technology, and economic policy. It examines the role of identification systems in promoting social protection programs and facilitating...
The value-added tax (VAT) has proved to be a highly effective tool at raising revenue in developed and developing countries alike. However, the effective operation of the VAT breaks down in the presence...
Property registries have long been a pillar of state capacity and a basis for private market activity. While registry establishment and operation traditionally were costly and time consuming, digital technology...
The primary objectives of this report are to: Share information about the questions used in the ESS in order to inform future survey design and measurement. Provide descriptive analysis of the new tax-related...
The analysis of the cost and benefits of tax incentives introduced by the Investment Code is indeed complex and data-intensive. The natural dynamics of the economy and business sector make identifying...
Le rapport présente sommaire des conclusions: la composition fiscale des recettes accorde trop d’importance aux douanes; ainsi qu’à l’IS au détriment des autres impôts et taxes; le système fiscal de la...
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...
This paper presents an evaluation of a tax enforcement program conducted in Indonesia where officials from the tax authority visited properties to engage directly with owners about their property tax obligations...
This Public Finance Review (PFR) is the first since 2013, and it complements other World Bank Group advisory support and analytics. The PFR updates the fiscal analysis with data from 2013 through 2023...
The FY24 Annual Report provides an update on the progress of the activities undertaken by the Global Tax Umbrella Program (GTP Umbrella) during the period of July 2023 – June 2024. The GTP is a main vehicle...
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...
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...
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...
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...
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...
Fiscal policies affect households and individuals in a variety of ways. Even though these effects are likely to be different for men and women, conventional tools of fiscal incidence analysis are typically...
Governments often use simplified business tax systems, such as presumptive tax regimes, to register and tax small and microenterprises. Despite concerns about how such regimes could disproportionately...
Le rapport présente: l’équipe; objectifs de l'atelier; déroulement de l'atelier.
Le rapport présente: deux outils; pourquoi un outil de micro-simulation budgétaire?; ceq vs. modèle de microsimulation budgétaire (microsim); structure du modèle de microsimulation budgétaire + terminologie...