Publication:
A Handbook for Tax Simplification

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dc.contributor.authorInternational Finance Corporation
dc.contributor.authorMultilateral Investment Guarantee Agency
dc.contributor.authorWorld Bank
dc.date.accessioned2017-09-07T20:18:40Z
dc.date.available2017-09-07T20:18:40Z
dc.date.issued2009
dc.description.abstractThe purpose of this handbook is to provide policy makers with a framework to assess a tax system in its entirety, measure its various parameters and how it is administered, and defines best practices for tax policy and administration that will yield a tax system that is simple and predictable and does not create an undue burden on private enterprise. This handbook is primarily designed for policy makers and tax practitioners. The goal is to analyze the impact of income tax, the value added tax (VAT), and other local taxes that are imposed on business. This handbook does not analyze the effects of trade and labor taxes such as social security. The administration of the customs duty is unique and has been addressed extensively in the literature on customs modernization. Labor taxes primarily imposed on salaried individuals are not covered by this handbook, even though their incidence affects business. VAT has been included even though it is a tax on consumption because the administrative burden to comply with it is primarily on business.en
dc.identifierhttp://documents.worldbank.org/curated/en/317341468335679099/A-handbook-for-tax-simplification
dc.identifier.doi10.1596/28206
dc.identifier.urihttps://hdl.handle.net/10986/28206
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.subjectACCOUNTANT
dc.subjectACCOUNTING
dc.subjectADDED TAX
dc.subjectALLOCATION OF RESOURCES
dc.subjectAPARTHEID
dc.subjectAVAILABILITY OF CREDIT
dc.subjectBANK CREDIT
dc.subjectBANKRUPTCY
dc.subjectBARRIER
dc.subjectBUSINESS ENVIRONMENT
dc.subjectBUSINESS RISK
dc.subjectBUSINESS TAX
dc.subjectBUSINESS TAXES
dc.subjectCAPACITY BUILDING
dc.subjectCAPITAL GAIN
dc.subjectCAPITAL INVESTMENTS
dc.subjectCAPITAL LOSS
dc.subjectCAPITAL MARKETS
dc.subjectCAPITAL OWNERS
dc.subjectCASH FLOW
dc.subjectCASH FLOWS
dc.subjectCDS
dc.subjectCHECKS
dc.subjectCIVIL WAR
dc.subjectCOLLECTION PROCESS
dc.subjectCOLLECTIVE ACTION
dc.subjectCOLLECTIVE ACTION PROBLEM
dc.subjectCOMPARATIVE ADVANTAGE
dc.subjectCOMPETITIVE MARKETS
dc.subjectCOMPLIANCE COST
dc.subjectCOPYRIGHT CLEARANCE
dc.subjectCOPYRIGHT CLEARANCE CENTER
dc.subjectCORPORATE INCOME TAX
dc.subjectCORPORATE INVESTMENT
dc.subjectCORPORATION TAX
dc.subjectCOST OF COLLECTION
dc.subjectCOST OF FUNDS
dc.subjectCREDIT MARKETS
dc.subjectDEBT
dc.subjectDEDUCTIONS
dc.subjectDEMOCRACIES
dc.subjectDEMOCRACY
dc.subjectDEVELOPING COUNTRIES
dc.subjectDOUBLE TAXATION
dc.subjectEASE OF DOING BUSINESS
dc.subjectECONOMIC EFFICIENCY
dc.subjectECONOMIC STRUCTURE
dc.subjectECONOMIC STRUCTURES
dc.subjectEFFECTIVE TAX RATES
dc.subjectEFFICIENCY OF TAXATION
dc.subjectELECTRONIC CASH
dc.subjectESTATE TAX
dc.subjectESTIMATED TAX
dc.subjectEXCHANGE COMMISSION
dc.subjectEXPORT
dc.subjectEXPORT PROCESSING ZONES
dc.subjectEXPROPRIATION
dc.subjectFEDERAL BUDGET
dc.subjectFEDERAL CONSTITUTION
dc.subjectFINANCE CORPORATION
dc.subjectFINANCIAL INSTRUMENTS
dc.subjectFISCAL POLICY
dc.subjectFISCAL SPACE
dc.subjectFLAT TAX
dc.subjectFOREIGN DIRECT INVESTMENT
dc.subjectFOREIGN INVESTMENT
dc.subjectFREE TRADE
dc.subjectFUNGIBLE
dc.subjectGOOD GOVERNANCE
dc.subjectGOVERNMENT BUDGET
dc.subjectGOVERNMENT REVENUE
dc.subjectGROSS DOMESTIC PRODUCT
dc.subjectHOLDING
dc.subjectHYPOTHECATION
dc.subjectINCOMES
dc.subjectINDIRECT TAXATION
dc.subjectINEFFICIENT STATE
dc.subjectINFLATION
dc.subjectINFORMAL ECONOMY
dc.subjectINFORMATION SYSTEM
dc.subjectINFORMATION SYSTEMS
dc.subjectINFORMATION TECHNOLOGY
dc.subjectINSTRUMENT
dc.subjectINTERNAL AUDITS
dc.subjectINTERNAL REVENUE
dc.subjectINTERNATIONAL DEVELOPMENT
dc.subjectINTERNATIONAL FINANCE
dc.subjectINTERNATIONAL TAX LAWS
dc.subjectINVENTORY
dc.subjectINVESTMENT CLIMATE
dc.subjectINVESTMENT TAX CREDIT
dc.subjectJOB CREATION
dc.subjectJUDGMENT
dc.subjectJUDICIAL PROCESSES
dc.subjectJURISDICTIONS
dc.subjectJUSTICE SYSTEM
dc.subjectLAND HOLDINGS
dc.subjectLEGAL SYSTEM
dc.subjectLENDERS
dc.subjectLEVIES
dc.subjectLEVY
dc.subjectLONG-TERM CAPITAL
dc.subjectLONG-TERM INVESTMENTS
dc.subjectMANUFACTURING INDUSTRIES
dc.subjectMEDIUM ENTERPRISE
dc.subjectMINISTRY OF EDUCATION
dc.subjectMINISTRY OF FINANCE
dc.subjectMONETARY FUND
dc.subjectOUTPUT
dc.subjectPAYMENT SYSTEM
dc.subjectPERSONAL INCOME
dc.subjectPERSONAL INCOME TAX
dc.subjectPOLICY DECISIONS
dc.subjectPOLICY MAKERS
dc.subjectPOLICY REFORM
dc.subjectPOLITICAL ECONOMIES
dc.subjectPOLITICAL ECONOMY
dc.subjectPOLITICAL POWER
dc.subjectPOLITICAL STABILITY
dc.subjectPOLITICAL SYSTEM
dc.subjectPOLITICAL UNREST
dc.subjectPOLL TAX
dc.subjectPOLL TAXES
dc.subjectPOTENTIAL INVESTORS
dc.subjectPROGRESSIVE TAX
dc.subjectPROGRESSIVE TAXATION
dc.subjectPROPERTY TAXES
dc.subjectPUBLIC EXPENDITURE
dc.subjectPUBLIC EXPENDITURES
dc.subjectPUBLIC FINANCE
dc.subjectPUBLIC FINANCES
dc.subjectPUBLIC INSTITUTIONS
dc.subjectPUBLIC POLICIES
dc.subjectPUBLIC SPENDING
dc.subjectRATE OF RETURN
dc.subjectREDISTRIBUTION
dc.subjectRENTS
dc.subjectREVENUE AUTHORITY
dc.subjectREVENUE SOURCES
dc.subjectRULE OF LAW
dc.subjectSALES TAX
dc.subjectSAVINGS
dc.subjectSECURITIES
dc.subjectSETTLEMENT
dc.subjectSMALL BUSINESSES
dc.subjectSMALL ENTERPRISE
dc.subjectSOCIAL CAPITAL
dc.subjectSTAMP DUTIES
dc.subjectSTATUTORY TAX
dc.subjectSUB-NATIONAL
dc.subjectSUBNATIONAL
dc.subjectSUBNATIONAL GOVERNMENTS
dc.subjectSUSTAINABLE GROWTH
dc.subjectTAX
dc.subjectTAX ADMINISTRATION
dc.subjectTAX ASSESSMENT
dc.subjectTAX AUTHORITIES
dc.subjectTAX AUTHORITY
dc.subjectTAX AVOIDANCE
dc.subjectTAX BASE
dc.subjectTAX BASES
dc.subjectTAX BURDEN
dc.subjectTAX BURDENS
dc.subjectTAX CHANGES
dc.subjectTAX CODE
dc.subjectTAX CODES
dc.subjectTAX COLLECTION
dc.subjectTAX COLLECTION PROCESS
dc.subjectTAX COLLECTIONS
dc.subjectTAX COMPLIANCE
dc.subjectTAX COMPLIANCE COSTS
dc.subjectTAX CONCESSIONS
dc.subjectTAX COST
dc.subjectTAX EVADERS
dc.subjectTAX EVASION
dc.subjectTAX EXEMPTIONS
dc.subjectTAX EXPENDITURE
dc.subjectTAX EXPENDITURES
dc.subjectTAX HAVENS
dc.subjectTAX INCENTIVES
dc.subjectTAX INCREASES
dc.subjectTAX INSTRUMENTS
dc.subjectTAX LAW
dc.subjectTAX LAWS
dc.subjectTAX LEGISLATION
dc.subjectTAX LIABILITIES
dc.subjectTAX LIABILITY
dc.subjectTAX OBLIGATION
dc.subjectTAX OBLIGATIONS
dc.subjectTAX OFFICES
dc.subjectTAX OFFICIALS
dc.subjectTAX ON CONSUMPTION
dc.subjectTAX PAYMENT
dc.subjectTAX PAYMENTS
dc.subjectTAX POLICIES
dc.subjectTAX POLICY
dc.subjectTAX PREPARERS
dc.subjectTAX PROCEDURES
dc.subjectTAX PROVISIONS
dc.subjectTAX PURPOSES
dc.subjectTAX RATE
dc.subjectTAX REFORM
dc.subjectTAX REFORMS
dc.subjectTAX REGIMES
dc.subjectTAX RETURN
dc.subjectTAX RETURNS
dc.subjectTAX REVENUE
dc.subjectTAX REVENUES
dc.subjectTAX RULES
dc.subjectTAX RULINGS
dc.subjectTAX SIMPLIFICATION
dc.subjectTAX STATUTES
dc.subjectTAX STRUCTURE
dc.subjectTAX STRUCTURES
dc.subjectTAX SYSTEM
dc.subjectTAX SYSTEMS
dc.subjectTAXABLE ACTIVITIES
dc.subjectTAXABLE INCOME
dc.subjectTAXATION
dc.subjectTAXATION REVENUES
dc.subjectTAXPAYER
dc.subjectTAXPAYER COMPLIANCE
dc.subjectTAXPAYERS
dc.subjectTECHNICAL ASSISTANCE
dc.subjectTRADE TAXES
dc.subjectTRANSACTION
dc.subjectTRANSFER PRICING
dc.subjectTRANSPARENCY
dc.subjectTREASURY
dc.subjectTREATIES
dc.subjectTURNOVER
dc.subjectTURNOVER TAX
dc.subjectUSE TAX
dc.subjectVALUE ADDED TAX
dc.subjectWITHHOLDING TAXES
dc.titleA Handbook for Tax Simplificationen
dc.typeReporten
dc.typeRapportfr
dc.typeInformees
dspace.entity.typePublication
okr.crossref.titleA Handbook for Tax Simplification
okr.date.disclosure2011-01-06
okr.date.doiregistration2025-05-07T10:26:50.652890Z
okr.doctypeEconomic & Sector Work::Investment Climate Assessment
okr.doctypeEconomic & Sector Work
okr.docurlhttp://documents.worldbank.org/curated/en/317341468335679099/A-handbook-for-tax-simplification
okr.guid317341468335679099
okr.identifier.externaldocumentum000334955_20110106032224
okr.identifier.internaldocumentum13338767
okr.identifier.report58815
okr.importedtrue
okr.language.supporteden
okr.pdfurlhttp://documents.worldbank.org/curated/en/317341468335679099/pdf/588150WP0FIAS110BOX353820B01PUBLIC1.pdfen
okr.topicLaw and Development::Tax Law
okr.topicMacroeconomics and Economic Growth::Taxation & Subsidies
okr.topicMacroeconomics and Economic Growth::Subnational Economic Development
okr.topicLaw and Development::Administrative & Regulatory Law
okr.topicPrivate Sector Development::Business Environment
okr.unitT&C GP-Intl Trade & Invest-IFC (GTCTI)
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