Publication:
Innovations in Tax Compliance: Building Trust, Navigating Politics, and Tailoring Reform

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dc.contributor.authorDom, Roel
dc.contributor.authorCusters, Anna
dc.contributor.authorDavenport, Stephen R.
dc.contributor.authorPrichard, Wilson
dc.date.accessioned2022-02-09T18:16:11Z
dc.date.available2022-02-09T18:16:11Z
dc.date.issued2022-02-17
dc.description.abstractRecent decades have seen important progress in strengthening country tax systems. Yet many areas of reform have remained stubbornly resistant to major improvements. Overall, revenue collection still falls short of that needed for effective governance and service delivery. Tax collection is too often riddled with high rates of evasion among large corporations and the rich and by disproportionate, though often hidden, burdens on lower-income groups. As countries around the world deal with the large debt burdens induced by COVID-19, an in-depth look at how to strengthen tax systems is especially timely. Innovations in Tax Compliance: Building Trust, Navigating Politics, and Tailoring Reform takes a fresh look at tax reform. The authors draw on recent research and experience for their new conceptual framework to guide more effective approaches to reform. Building on the achievements of recent decades, they argue for a greater emphasis on the overlapping goals of building trust, navigating political resistance, and tailoring reform to unique local contexts—an emphasis achieved by identifying the most binding constraints on reform. This focus not only can lead to greater compliance, a fairer system, and higher revenues, but also can contribute to building state capacity, sustained political support for further reforms, and a stronger fiscal contract between citizens and governments.en
dc.identifierhttps://documents.worldbank.org/en/publication/documents-reports/documentdetail/805981645156742614/innovations-in-tax-compliance-building-trust-navigating-politics-and-tailoring-reform
dc.identifier.doi10.1596/978-1-4648-1755-7
dc.identifier.isbn978-1-4648-1755-7
dc.identifier.urihttps://hdl.handle.net/10986/36946
dc.publisherWashington, DC: World Bank
dc.rightsCC BY 3.0 IGO
dc.rights.holderWorld Bank
dc.rights.urihttp://creativecommons.org/licenses/by/3.0/igo
dc.subjectTAXATION
dc.subjectREVENUE MOBILIZATION
dc.subjectTAX EVASION
dc.subjectTAX REFORM
dc.subjectSMALL AND MEDIUM-SIZED ENTERPRISES
dc.subjectTAX COMPLIANCE
dc.subjectDIRECT TAXES
dc.subjectCORPORATE INCOME TAX
dc.subjectLOCAL TAXATION
dc.titleInnovations in Tax Complianceen
dc.title.subtitleBuilding Trust, Navigating Politics, and Tailoring Reformen
dc.typeBooken
dc.typeLivrefr
dc.typeLibroes
dspace.entity.typePublication
okr.date.disclosure2022-02-17
okr.doctypePublications & Research
okr.doctypePublications & Research::Publication
okr.guid805981645156742614
okr.identifier.doi10.1596/978-1-4648-1755-7
okr.identifier.report168831
okr.language.supporteden
okr.topicPublic Sector Development::Tax Administration
okr.topicLaw and Development::Law Enforcement Systems
okr.topicLaw and Development::Tax Law
okr.topicPrivate Sector Development::Legal Regulation and Business Environment
okr.topicPrivate Sector Development::Small and Medium Size Enterprises
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relation.isAuthorOfPublication.latestForDiscoveryf233804e-2b8f-53ad-b925-77dc2418ba41
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