Publication:
Innovations in Tax Compliance: Conceptual Framework

dc.contributor.authorRoscitt, Michael
dc.contributor.authorPrichard, Wilson
dc.contributor.authorCusters, Anna
dc.contributor.authorDom, Roel
dc.contributor.authorDavenport, Stephen R.
dc.date.accessioned2019-10-04T19:25:48Z
dc.date.available2019-10-04T19:25:48Z
dc.date.issued2019-10
dc.description.abstractThis paper presents a conceptual framework for developing more effective approaches to tax reform and compliance. The framework proposes that by combining complementary investments in enforcement, facilitation, and trust, reformers can not only strengthen enforced compliance but can also (a) encourage quasi-voluntary compliance, (b) generate sustainable political support for reform, and (c) create conditions that are more conducive to the construction of stronger fiscal contracts. A key challenge for governments lies in finding the right combination of these three measures -- enforcement, facilitation, and trust—to achieve revenue and broader development goals. The framework proposes greater reliance on locally grounded binding constraints analysis, coupled with careful attention to understanding politics and the drivers of trust in particular contexts, to guide analysis of how best different investments may be combined, prioritized, or sequenced. This framework can help policy makers to think about the right combination of strategies in specific contexts, and thus to allocate resources most effectively.en
dc.identifierhttp://documents.worldbank.org/curated/en/816431569957130111/Innovations-in-Tax-Compliance-Conceptual-Framework
dc.identifier.urihttps://hdl.handle.net/10986/32492
dc.languageEnglish
dc.publisherWorld Bank, Washington, DC
dc.relation.ispartofseriesPolicy Research Working Paper;No. 9032
dc.rightsCC BY 3.0 IGO
dc.rights.holderWorld Bank
dc.rights.urihttp://creativecommons.org/licenses/by/3.0/igo
dc.subjectTAXATION
dc.subjectTAX ADMINISTRATION
dc.subjectTAX EVASION
dc.subjectTAX COMPLIANCE
dc.subjectPOLITICAL ECONOMY
dc.subjectPOLICY REFORM
dc.subjectACCOUNTABILITY
dc.titleInnovations in Tax Complianceen
dc.title.subtitleConceptual Frameworken
dc.typeWorking Paperen
dc.typeDocument de travailfr
dc.typeDocumento de trabajoes
dspace.entity.typePublication
okr.crossref.titleInnovations in Tax Compliance: Conceptual Framework
okr.date.disclosure2019-10-01
okr.doctypePublications & Research
okr.doctypePublications & Research::Policy Research Working Paper
okr.docurlhttp://documents.worldbank.org/curated/en/816431569957130111/Innovations-in-Tax-Compliance-Conceptual-Framework
okr.identifier.doi10.1596/1813-9450-9032
okr.identifier.externaldocumentum090224b087174a42_1_0
okr.identifier.internaldocumentum31449677
okr.identifier.reportWPS9032
okr.importedtrueen
okr.language.supporteden
okr.pdfurlhttp://documents.worldbank.org/curated/en/816431569957130111/pdf/Innovations-in-Tax-Compliance-Conceptual-Framework.pdfen
okr.statistics.combined16004
okr.statistics.dr816431569957130111
okr.statistics.drstats14177
okr.topicLaw and Development::Tax Law
okr.topicPrivate Sector Development::Corporate Data and Reporting
okr.topicPrivate Sector Development::Corporate Social Responsibility
okr.topicPublic Sector Development::Tax Administration
okr.topicPublic Sector Development::Public Sector Economics
okr.unitMacroeconomics, Trade and Investment Global Practice; and the Governance Global Practice
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