Publication:
Paying Taxes 2016

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dc.contributor.authorWorld Bank Group
dc.contributor.authorPwC
dc.date.accessioned2016-03-01T19:15:36Z
dc.date.available2016-03-01T19:15:36Z
dc.date.issued2016
dc.description.abstractSince the first edition of paying taxes, and especially following the global financial crisis, the media, the public, and many policymakers have become increasingly interested in how international tax systems operate. Most recently the focus has been the work initiated by the G20 and carried out by the Organization of Economic Cooperation and Development (OECD) on base erosion and profit shifting (BEPS). The BEPS agenda however does not consider what some commentators will consider to be equally important issues for developing economies, including how to enhance the administrative capacities of tax authorities, reduce the informal economy, and corruption while promoting growth and investment. The paying taxes study, with its emphasis on efficient tax compliance and straightforward tax regimes provides valuable insight into many of these developing country issues. It can be an invaluable source of information to decision-makers, providing an independent assessment of whether interventions are resulting in a simplified compliance process for a standardized domestic model business. Governments also often find it useful to be able to learn from the experience of economies in their peer group and to consider whether a measure adopted elsewhere may be relevant for the economy.en
dc.identifierhttp://documents.worldbank.org/curated/en/2016/02/25968293/paying-taxes-2016
dc.identifier.doi10.1596/23780
dc.identifier.urihttps://hdl.handle.net/10986/23780
dc.languageEnglish
dc.language.isoen_US
dc.publisherWorld Bank, Washington, DC
dc.rightsCC BY 3.0 IGO
dc.rights.holderWorld Bank
dc.rights.urihttp://creativecommons.org/licenses/by/3.0/igo/
dc.subjectTAX INCENTIVES
dc.subjectTAX ENFORCEMENT
dc.subjectTAX RESEARCH
dc.subjectDEFICIT
dc.subjectCORPORATION TAX
dc.subjectINTEREST INCOME
dc.subjectLIABILITY
dc.subjectEQUIPMENT
dc.subjectACCOUNTING
dc.subjectTAX DEDUCTIBLE
dc.subjectEXCISE TAXES
dc.subjectPROPERTY TAX
dc.subjectADDED TAX
dc.subjectCORPORATE TAX RATE
dc.subjectWITHHOLDING TAX
dc.subjectINTEREST
dc.subjectTAX COMPLIANCE COSTS
dc.subjectPUBLIC INVESTMENTS
dc.subjectEXCHANGE
dc.subjectPROGRESSIVE TAX
dc.subjectTAXATION LEVELS
dc.subjectTAX COLLECTION
dc.subjectTAXPAYER COMPLIANCE
dc.subjectREVENUES
dc.subjectSALES TAX
dc.subjectFINANCIAL STATEMENTS
dc.subjectCONSUMPTION TAXES
dc.subjectTAX BENEFITS
dc.subjectTAX SIMPLIFICATION
dc.subjectTAX COMPLIANCE
dc.subjectTAX SYSTEMS
dc.subjectTAX STRUCTURES
dc.subjectTAX
dc.subjectINCOME TAX
dc.subjectTAXABLE INCOME
dc.subjectTAX LEGISLATION
dc.subjectCORPORATE INCOME TAX
dc.subjectDEVELOPING COUNTRY
dc.subjectWEALTH TAX
dc.subjectELECTRONIC BANKING
dc.subjectBUDGET
dc.subjectINTEREST EXPENSE
dc.subjectTAX WEDGE
dc.subjectTAX AUDITS
dc.subjectCAPITAL GAINS
dc.subjectCORPORATE INCOME TAXES
dc.subjectTAX TREATIES
dc.subjectTAX REGULATIONS
dc.subjectDIRECT TAXATION
dc.subjectTAX LIABILITIES
dc.subjectSALES TAXES
dc.subjectTAX EXEMPTIONS
dc.subjectTRANSFER TAX
dc.subjectTURNOVER TAXES
dc.subjectMONETARY FUND
dc.subjectVALUE ADDED TAX
dc.subjectDEFICITS
dc.subjectRETURN
dc.subjectCONSUMPTION TAX
dc.subjectTAX BASE
dc.subjectBUDGET DEFICITS
dc.subjectTAX REVENUES
dc.subjectFINANCE
dc.subjectCORPORATE TAX
dc.subjectTAX RECEIPTS
dc.subjectTAXES
dc.subjectTAX REFORMS
dc.subjectTAX OFFICES
dc.subjectGLOBAL ECONOMIES
dc.subjectFISCAL DEFICIT
dc.subjectTRANSACTIONS
dc.subjectINCOME TAXES
dc.subjectVALUE ADDED TAXES
dc.subjectTAX CREDIT
dc.subjectGOOD
dc.subjectTAX RATE
dc.subjectTRANSPARENCY
dc.subjectPROPERTY TAXES
dc.subjectTRANSFER TAXES
dc.subjectESTATE TAX
dc.subjectFLAT TAX
dc.subjectFINANCIAL CRISIS
dc.subjectTURNOVER
dc.subjectFUTURE
dc.subjectTAX LAWS
dc.subjectBUSINESS TAXES
dc.subjectRETURNS
dc.subjectTAX INCREASES
dc.subjectTAX REGIMES
dc.subjectCASH INFLOWS
dc.subjectENVIRONMENTAL TAXES
dc.subjectGOVERNMENT REVENUE
dc.subjectALTERNATIVE MINIMUM TAX
dc.subjectPROPERTY
dc.subjectTRANSPORT TAX
dc.subjectTAX EVASION
dc.subjectENVIRONMENTAL TAX
dc.subjectPROPERTIES
dc.subjectSINGLE TAX
dc.subjectTAX RATES
dc.subjectTAX LIABILITY
dc.subjectCAPITAL GAINS TAX
dc.subjectPAYROLL TAXES
dc.subjectTAX REVENUE
dc.subjectLEVY
dc.subjectINSURANCE
dc.subjectEMPLOYMENT TAXES
dc.subjectINSURANCE PREMIUMS
dc.subjectTAXATION
dc.subjectPERSONAL INCOME TAX
dc.subjectPAYROLL TAX
dc.subjectTAX LAW
dc.subjectTAX ACCOUNTING
dc.subjectTAX CREDITS
dc.subjectGOODS
dc.subjectSECURITY
dc.subjectTAX ASSESSMENTS
dc.subjectLAND TAX
dc.subjectINVESTMENT
dc.subjectTAX WEDGES
dc.subjectSHARE
dc.subjectADDED TAXES
dc.subjectTAX SYSTEM
dc.subjectTAXPAYERS
dc.subjectBUSINESS TAX
dc.subjectTAX ADMINISTRATION
dc.subjectREVENUE
dc.subjectTAX ASSESSMENT
dc.subjectTAX POLICY
dc.subjectLEVIES
dc.subjectPROFIT
dc.subjectTAX DEDUCTIONS
dc.subjectINVESTMENTS
dc.subjectLENDING
dc.subjectEMPLOYMENT TAX
dc.subjectDEDUCTIONS
dc.subjectTAX REFORM
dc.subjectTAX RETURN
dc.subjectTAX COLLECTORS
dc.subjectEXPENDITURE TAXES
dc.subjectCARBON TAX
dc.subjectPROFITS
dc.subjectFINANCIAL SYSTEMS
dc.subjectTAX CONSTRAINTS
dc.subjectPAYMENT SYSTEMS
dc.subjectTAX REFUNDS
dc.subjectTAX RETURNS
dc.subjectREGISTRATION TAX
dc.subjectTAX REDUCTIONS
dc.subjectTAX RULINGS
dc.subjectTAX OBLIGATIONS
dc.subjectTAX AUDITING
dc.titlePaying Taxes 2016en
dc.typeReporten
dc.typeRapportfr
dc.typeInformees
dspace.entity.typePublication
okr.crossref.titlePaying Taxes 2016
okr.date.disclosure2016-02-24
okr.doctypePublications & Research
okr.doctypePublications & Research::Working Paper
okr.docurlhttp://documents.worldbank.org/curated/en/2016/02/25968293/paying-taxes-2016
okr.guid559251467992040456
okr.identifier.doi10.1596/23780
okr.identifier.externaldocumentum090224b0841aa110_1_0
okr.identifier.internaldocumentum25968293
okr.identifier.report103402
okr.importedtrue
okr.language.supporteden
okr.pdfurlhttp://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2016/02/24/090224b0841aa110/1_0/Rendered/PDF/Paying0taxes02016.pdfen
okr.topicLaw and Development::Tax Law
okr.topicMacroeconomics and Economic Growth::Taxation & Subsidies
okr.topicFinance and Financial Sector Development::Debt Markets
okr.unitDoing Business - WB (DECDB)
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