Документы и доклады

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...

Passenger Vehicle Taxation at the Sub-National Level in Bulgaria : A Proposed Revised Taxation on Acquisition and Ownership Schemes Based on Vehicles’ Carbon Dioxide Emissions (Английский)

Bulgaria faces multiple development challenges, including the need to preserve fiscal stability and improve tax collection at all levels of government to support investment and programs, especially in...

PFR Fundamentals - Measuring Tax burden on Capital Investment (Английский)

This note provides guidance for Country Economists (CEs) to include in the PFRs an analysis of how tax policies, including tax incentives, impact investment in a country. Investment is often considered...

PFR Fundamentals - Policy Recommendations (Английский)

This note presents the PFR Policy Recommendations Database, highlights key analytical approaches to estimating the fiscal impact of policy recommendations (where feasible), provides country examples of...

Pakistan - Raises Revenue Project : Additional Financing (Английский)

The development objective of the Raises Revenue Project for Pakistan (PRR) is to contribute to a sustainable increase in domestic revenue by broadening the tax base and facilitating compliance. The additional...

Property Tax Practices in Japan : The Case of Yokohama City (Английский)

This paper examines property tax administration in Japan, with a specific focus on residential land, utilizing Yokohama City as a case study. It examines the valuation process for residential land, the...

Argentina Tax Administration Services Modernization Program Evaluación de Sistemas Ambientales y Sociales (ESSA) - Programa de Modernización de los Servicios de Administración Tributaria (Испанский)

En términos de gestión ambiental la ESSA identifica un PAP para reducir las brechas identificadas, en particular: 1) Implementar medidas de eficiencia energética; 2) Formalizar y adoptar un Manual de RAEE...

Harnessing the Identification System to Improve Social Protection Administration (Английский)

This collection of documents explores the impact of various economic policies on different aspects of society. It examines the effectiveness of identification systems in delivering social protection programs...

Tax Compliance and Gender Evidence from Field Experiment In Ethiopia (Английский)

This study investigates taxpayer responses to tax compliance interventions by Addis Ababa’s revenue authority, focusing on gender differences among business owners. The interventions, involving informational...

Urban Informal Business Enterprises in Ethiopia: Stylized Facts, Gender and Taxation (Английский)

The widespread presence of informal businesses is one of the defining features of developing economies. This policy note presents the main characteristics and stylized facts about the informal sectors...

Bridging the Gap : Revenue Mobilization in South Asia (Английский)

This paper examines tax revenue shortfalls in South Asian countries. On average during 2019–23, South Asian revenues totaled 18 percent of GDP—well below the average 24 percent among emerging market and...

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

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...

Concept Note : Development of a Tax Dashboard (OIP) (Английский)

There are many taxes related projects in the different international organizations. Projects may differ on their type, their scope, objectives. The objective is to develop an online integrated platform...

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...

Economic Policy : Estimating Value Added Tax (VAT) and Corporate Income Tax (CIT) Gaps in Indonesia (Английский)

This note presents the results of the analysis of Value Added Tax (VAT) and Corporate Income Tax (CIT) compliance and policy gap estimates in Indonesia between 2016 and 2021. The study's objective is to...

Fiscal and Distributional Implications of VAT Reforms in Zimbabwe (Английский)

Improving domestic revenue mobilization extremely important for Zimbabwe to create the fiscal space to absorb quasi-fiscal expenditures and support macroeconomic stability. In November 2023, Zimbabwe announced...

Serbia - Tax Administration Modernization Project (TAMP) : Implementation Support Mission - February 18 to 21, 2025 (Английский)

Lying to the Taxman or Accepting a Helping Hand ? Evidence from a Novel Experiment on SMEs in Tanzania (Английский)

This paper presents the results from a novel field experiment that examined the impact of in- creasing the presence of revenue authority officers on tax compliance and tax morale among small and medium-size...

Revenue Administration Handbook (Английский)

Revenue Administration Handbook provides a comprehensive overview of the structure and management of tax and customs administrations, covering topics such as tax policy design considerations that impact...