Publication:
Of Governance and Revenue: Participatory Institutions and Tax Compliance in Brazil

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dc.contributor.authorTouchton, Michael
dc.contributor.authorWampler, Brian
dc.contributor.authorPeixoto, Tiago
dc.date.accessioned2019-04-03T15:47:07Z
dc.date.available2019-04-03T15:47:07Z
dc.date.issued2019-03
dc.description.abstractTraditionally, governments seek to mobilize tax revenues by expanding their enforcement of existing tax regimes and facilitating tax payments. However, enforcement and facilitation can be costly and produce diminishing marginal returns if citizens are unwilling to pay their taxes. This paper addresses gaps in knowledge about tax compliance, by asking a basic question: what explains why citizens and businesses comply with tax rules? To answer this question, the paper shows how the voluntary adoption of two different types of participatory governance institutions influences municipal tax collection in Brazil. Municipalities that voluntarily adopt participatory institutions collect significantly higher levels of taxes than similar municipalities without these institutions. The paper provides evidence that moves scholarship on tax compliance beyond enforcement and facilitation paradigms, while offering a better assessment of the role of local democratic institutions for government performance and tax compliance.en
dc.identifierhttp://documents.worldbank.org/curated/en/855201553787807050/Of-Governance-and-Revenue-Participatory-Institutions-and-Tax-Compliance-in-Brazil
dc.identifier.doi10.1596/1813-9450-8797
dc.identifier.urihttps://hdl.handle.net/10986/31492
dc.languageEnglish
dc.publisherWorld Bank, Washington, DC
dc.relation.ispartofseriesPolicy Research Working Paper;No. 8797
dc.rightsCC BY 3.0 IGO
dc.rights.holderWorld Bank
dc.rights.urihttp://creativecommons.org/licenses/by/3.0/igo
dc.subjectTAX COMPLIANCE
dc.subjectGOVERNANCE
dc.subjectMUNICIPAL FINANCE
dc.subjectTAXATION
dc.subjectSUBSIDIES
dc.subjectTAX REVENUES
dc.subjectTAX REVENUE COLLECTION
dc.subjectDEMOCRACY
dc.subjectPARTICIPATION
dc.titleOf Governance and Revenueen
dc.title.subtitleParticipatory Institutions and Tax Compliance in Brazilen
dc.typeWorking Paperen
dc.typeDocument de travailfr
dc.typeDocumento de trabajoes
dspace.entity.typePublication
okr.crossref.titleOf Governance and Revenue: Participatory Institutions and Tax Compliance in Brazil
okr.date.disclosure2019-03-28
okr.doctypePublications & Research
okr.doctypePublications & Research::Policy Research Working Paper
okr.docurlhttp://documents.worldbank.org/curated/en/855201553787807050/Of-Governance-and-Revenue-Participatory-Institutions-and-Tax-Compliance-in-Brazil
okr.guid855201553787807050
okr.identifier.doi10.1596/1813-9450-8797
okr.identifier.externaldocumentum090224b086b036d2_1_0
okr.identifier.internaldocumentum30939750
okr.identifier.reportWPS8797
okr.importedtrueen
okr.language.supporteden
okr.pdfurlhttp://documents.worldbank.org/curated/en/855201553787807050/pdf/Of-Governance-and-Revenue-Participatory-Institutions-and-Tax-Compliance-in-Brazil.pdfen
okr.region.administrativeLatin America & Caribbean
okr.region.countryBrazil
okr.statistics.combined6950
okr.statistics.dr855201553787807050
okr.statistics.drstats2079
okr.topicPublic Sector Development::Public Sector Administrative and Civil Service Reform
okr.topicPublic Sector Development::Public Sector Financial Management
okr.topicUrban Development::Municipal Financial Management
okr.topicUrban Development::Urban Governance and Management
okr.unitGovernance Global Practice
relation.isSeriesOfPublication26e071dc-b0bf-409c-b982-df2970295c87
relation.isSeriesOfPublication.latestForDiscovery26e071dc-b0bf-409c-b982-df2970295c87
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