Tax Revenue Mobilization: Lessons from World Bank Group Support for Tax Reform

doi:10.1596/26413

Publication:
Tax Revenue Mobilization: Lessons from World Bank Group Support for Tax Reform

dc.contributor.author	Independent Evaluation Group
dc.date.accessioned	2017-04-20T20:50:46Z
dc.date.available	2017-04-20T20:50:46Z
dc.date.issued	2017-02-16
dc.description.abstract	The mobilization of domestic resources through reforms in taxation is essential to ensuring sustainable financing of development. The World Bank Group is engaged in several international initiatives that focus attention on constraints to growth, particularly in low-income economies, where domestic taxes and foreign private and market-related borrowing do not expand enough to compensate for declining flows of official development assistance. This Learning Note reviews existing IEG evaluative evidence on World Bank Group support to tax policy and administration reform over FY2005-15. Over FY2005-15, the vast majority of World Bank support to tax policy and administration reform has been provided through programmatic DPOs. For most of the operations, the tax reform component was a minor part of the operation, predominantly in the 10–14 percent range. In terms of project numbers, the majority of the approved operations were in the Latin America and the Caribbean and Sub-Saharan Africa Regions. IFC Advisory Services in business taxation are usually a small part of investment climate advisory services addressing other issues related to regulatory environment. Tax components in World Bank operations have been designed mostly to enhance revenue to enable fiscal consolidation or create/maintain fiscal space for priority expenditure and/or to improve investment climate or strengthen export competitiveness. With a few exceptions, reviewed DPOs did not specifically address the efficiency and equity of tax systems. The review draws lessons for both the design and implementation of operations and for country programs and World Bank Group strategic engagement in tax reform mobilization.	en
dc.identifier	http://documents.worldbank.org/curated/en/245881489609740950/Tax-revenue-mobilization-lessons-from-World-Bank-Group-support-for-tax-reform
dc.identifier.doi	10.1596/26413
dc.identifier.uri	https://hdl.handle.net/10986/26413
dc.language	English
dc.language.iso	en_US
dc.publisher	Washington, DC: World Bank
dc.rights	CC BY 3.0 IGO
dc.rights.holder	World Bank
dc.rights.uri	http://creativecommons.org/licenses/by/3.0/igo
dc.subject	TAX RESOURCE MOBILIZATION
dc.subject	DOMESTIC RESOURCE MOBILIZATION
dc.subject	TAX REFORM
dc.subject	TAX POLICY REFORM
dc.subject	TAX ADMINISTRATION REFORM
dc.subject	EFFICIENCY OF TAX SYSTEM
dc.subject	EQUITY OF TAX SYSTEM
dc.subject	IDA
dc.subject	IMF
dc.subject	OECD
dc.subject	UN
dc.title	Tax Revenue Mobilization	en
dc.title.subtitle	Lessons from World Bank Group Support for Tax Reform	en
dc.type	Report	en
dc.type	Rapport	fr
dc.type	Informe	es
dspace.entity.type	Publication
okr.crossref.title	Tax Revenue Mobilization
okr.date.disclosure	2017-03-15
okr.doctype	Publications & Research
okr.doctype	Publications & Research::Working Paper
okr.docurl	http://documents.worldbank.org/curated/en/245881489609740950/Tax-revenue-mobilization-lessons-from-World-Bank-Group-support-for-tax-reform
okr.guid	245881489609740950
okr.identifier.doi	10.1596/26413
okr.identifier.externaldocumentum	090224b084c17c1f_2_0
okr.identifier.internaldocumentum	27271790
okr.identifier.report	113533
okr.imported	true
okr.language.supported	en
okr.pdfurl	http://documents.worldbank.org/curated/en/245881489609740950/pdf/113533-WP-PUBLIC.pdf	en
okr.topic	Finance and Financial Sector Development::Finance and Development
okr.topic	Finance and Financial Sector Development::Law Finance and Growth
okr.topic	Law and Development::Tax Law
okr.topic	Macroeconomics and Economic Growth::Taxation & Subsidies
okr.topic	Public Sector Development::Decentralization
okr.unit	IEG Eco Mgt & Country Prog (IEGEC)