Publication:
Smart Tax Administration

dc.contributor.author Bird, Richard
dc.date.accessioned 2012-08-13T10:34:09Z
dc.date.available 2012-08-13T10:34:09Z
dc.date.issued 2010-10
dc.description.abstract The 'smartest' development policy needs to be underpinned by 'smart' tax policy. However, the best tax policy in the world is worth little if it cannot be implemented effectively. What can be done, to a considerable extent, inevitably determines what is done. Increasing tax revenues requires an effective tax administration: new taxpayers must be identified and brought into the tax net, and new collection techniques developed. Implementing such changes invariably takes time. en
dc.identifier http://documents.worldbank.org/curated/en/2010/10/12887632/smart-tax-administration
dc.identifier.uri http://hdl.handle.net/10986/10152
dc.language English
dc.publisher World Bank, Washington, DC
dc.relation.ispartofseries Economic Premise; No. 36
dc.rights CC BY 3.0 IGO
dc.rights.holder World Bank
dc.rights.uri http://creativecommons.org/licenses/by/3.0/igo/
dc.subject ADDED TAXES
dc.subject ADMINISTRATIVE PROCEDURES
dc.subject BANKING SYSTEM
dc.subject COMPLIANCE COSTS
dc.subject COMPUTER SYSTEMS
dc.subject CONSUMPTION TAX
dc.subject CORPORATE TAX
dc.subject DEFAULTERS
dc.subject DEVELOPED COUNTRIES
dc.subject DEVELOPING COUNTRIES
dc.subject DISTRIBUTION OF INCOME
dc.subject ECONOMIC CRISIS
dc.subject ENVIRONMENTS
dc.subject EQUIPMENT
dc.subject EXCISE TAXES
dc.subject EXPENDITURE
dc.subject EXPENDITURES
dc.subject EXPORT
dc.subject EXPORT GROWTH
dc.subject FINANCIAL MARKETS
dc.subject GLOBAL TRADE
dc.subject GLOBALIZATION
dc.subject GOVERNMENT POLICIES
dc.subject INCOME
dc.subject INCOME TAX
dc.subject INCOME TAX DEDUCTIONS
dc.subject INCOME TAXES
dc.subject INFORMAL ECONOMY
dc.subject INFORMATION SYSTEMS
dc.subject INFORMATION TECHNOLOGY
dc.subject INTEREST CHARGES
dc.subject INTERNATIONAL TRADE
dc.subject LATE PAYMENTS
dc.subject LEGAL SYSTEMS
dc.subject LIBERALIZATIONS
dc.subject LOCAL MARKETS
dc.subject MIDDLE-INCOME COUNTRIES
dc.subject NONPAYMENT
dc.subject OUTSOURCING
dc.subject PAYMENT FACILITIES
dc.subject POLICY ENVIRONMENT
dc.subject PROPERTY TAXES
dc.subject REGISTRATION PROCESS
dc.subject RETURN
dc.subject TAX
dc.subject TAX ADMINISTRATION
dc.subject TAX BASE
dc.subject TAX BASES
dc.subject TAX BASIS
dc.subject TAX COLLECTION
dc.subject TAX COLLECTORS
dc.subject TAX COMPLIANCE
dc.subject TAX ENFORCEMENT
dc.subject TAX EVASION
dc.subject TAX LAWS
dc.subject TAX LEGISLATION
dc.subject TAX LIABILITIES
dc.subject TAX POLICY
dc.subject TAX RATE
dc.subject TAX REFORM
dc.subject TAX RETURNS
dc.subject TAX REVENUES
dc.subject TAX STRUCTURE
dc.subject TAX STRUCTURES
dc.subject TAX SYSTEM
dc.subject TAXATION
dc.subject TAXPAYER
dc.subject TAXPAYER COMPLIANCE
dc.subject TAXPAYER SERVICE
dc.subject TAXPAYER SERVICES
dc.subject TAXPAYERS
dc.subject TRADE TAX
dc.subject TRADING
dc.subject VOLATILITY
dc.title Smart Tax Administration en
dspace.entity.type Publication
okr.date.disclosure 2010-10-21
okr.doctype Publications & Research :: Brief
okr.doctype Publications & Research
okr.docurl http://documents.worldbank.org/curated/en/2010/10/12887632/smart-tax-administration
okr.globalpractice Macroeconomics and Fiscal Management
okr.globalpractice Environment and Natural Resources
okr.globalpractice Finance and Markets
okr.globalpractice Governance
okr.globalpractice Trade and Competitiveness
okr.identifier.externaldocumentum 000334955_20101021035246
okr.identifier.internaldocumentum 12887632
okr.identifier.report 57398
okr.language.supported en
okr.pdfurl http://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2010/10/21/000334955_20101021035246/Rendered/PDF/573980BRI0EP360Box353747B01PUBLIC1.pdf en
okr.topic Law and Development :: Tax Law
okr.topic Taxation and Subsidies
okr.topic Finance and Financial Sector Development :: Debt Markets
okr.topic Private Sector Development :: Emerging Markets
okr.topic Environmental Economics and Policies
okr.topic Macroeconomics and Economic Growth
okr.topic Environment
okr.unit Office of VP & Head of Network (PRMVP)
okr.volume 1 of 1
Files
Original bundle
Now showing 1 - 2 of 2
Thumbnail Image
Name:
English PDF
Size:
1.02 MB
Format:
Adobe Portable Document Format
Description:
No Thumbnail Available
Name:
English Text
Size:
36.06 KB
Format:
Plain Text
Description:
License bundle
Now showing 1 - 1 of 1
No Thumbnail Available
Name:
license.txt
Size:
1.71 KB
Format:
Plain Text
Description:
Collections