Publication:
Paying Taxes 2013 : The Global Picture

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dc.contributor.authorWorld Bank
dc.contributor.authorInternational Finance Corporation
dc.contributor.authorPricewaterhouseCoopers
dc.date.accessioned2013-11-13T21:48:08Z
dc.date.available2013-11-13T21:48:08Z
dc.date.issued2013
dc.description.abstractThe paying taxes indicators (the total tax rate, the time to comply and the number of payments) have now been part of the World Bank Group Doing Business project for eight years, monitoring the changes and reforms made to tax regimes around the world. The simple aim of the study is to supply business leaders and policy makers with robust data to enable tax systems to be compared on a like for like basis, and to help inform the dialogue which underlies the development of tax policy. The study is unique in that it now not only covers 185 economies, but it also provides an insight into how tax systems have developed over a significant period of time, using a consistent methodology. The author has focused on the trends that the Paying Taxes data show, both at the global level, and also by geographical region. Globally it is now easier for firms to pay taxes than eight years ago. Both the administrative burden and the average tax rates have decreased over this period. The studies for some time have shown a trend toward a lowering of corporate tax rates and a broadening of the tax base. In last year's publication the pace of reform continued but with an increasing focus on improving the administrative aspects of the tax system. This year's results are more complex; administrative reforms have continued, but the fall in average global tax rates seems to have stalled; this may indicate that tax rates are stabilizing as the pressure on public finances to grow.en
dc.identifierhttp://documents.worldbank.org/curated/en/2013/01/18142168/paying-taxes-2013-global-picture
dc.identifier.doi10.1596/16250
dc.identifier.urihttps://hdl.handle.net/10986/16250
dc.languageEnglish
dc.language.isoen_US
dc.publisherWorld Bank, Washington, DC
dc.rightsCC BY-NC-ND 3.0 IGO
dc.rights.holderWorld Bank
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/3.0/igo/
dc.subjectACCOUNTING
dc.subjectBANK ACCOUNTS
dc.subjectBENCHMARKING
dc.subjectBUSINESS CLIMATE
dc.subjectBUSINESS TAX
dc.subjectBUSINESS TAXES
dc.subjectCAPITAL GAINS
dc.subjectCAPITAL GAINS TAX
dc.subjectCAPITAL TAX
dc.subjectCASH FLOW
dc.subjectCOMPETITIVENESS
dc.subjectCOMPLIANCE COSTS
dc.subjectCONSUMPTION TAX
dc.subjectCONSUMPTION TAXES
dc.subjectCORPORATE INCOME TAX
dc.subjectCORPORATE TAX
dc.subjectCORPORATE TAX RATES
dc.subjectDEBT
dc.subjectDEVELOPING ECONOMIES
dc.subjectDIVIDEND
dc.subjectDIVIDENDS
dc.subjectDOUBLE TAXATION
dc.subjectECONOMIC DOWNTURN
dc.subjectECONOMIC GROWTH
dc.subjectECONOMIC OUTLOOK
dc.subjectECONOMIC THEORY
dc.subjectEMPLOYMENT TAXES
dc.subjectENTERTAINMENT TAX
dc.subjectENVIRONMENTAL TAXES
dc.subjectEXPORT
dc.subjectFACE VALUE
dc.subjectFINANCIAL STATEMENTS
dc.subjectFOREIGN COMPANIES
dc.subjectFOREIGN DIRECT INVESTMENT
dc.subjectFREE TRADE
dc.subjectGDP
dc.subjectGOVERNMENT EXPENDITURE
dc.subjectGOVERNMENT LEVYING
dc.subjectGOVERNMENT REVENUES
dc.subjectGOVERNMENT SPENDING
dc.subjectGROSS DOMESTIC PRODUCT
dc.subjectGROWTH POTENTIAL
dc.subjectGROWTH RATE
dc.subjectGROWTH RATES
dc.subjectHOLDING
dc.subjectIMMOVABLE PROPERTIES
dc.subjectINPUT TAX
dc.subjectINSTRUMENT
dc.subjectINSURANCE
dc.subjectINSURANCE TRUST
dc.subjectINTEREST CHARGES
dc.subjectINTERNATIONAL INVESTMENT
dc.subjectINVESTING
dc.subjectINVESTMENT INCOME
dc.subjectJURISDICTION
dc.subjectJURISDICTIONS
dc.subjectLEVY
dc.subjectLIMITED LIABILITY
dc.subjectLIMITED LIABILITY CORPORATIONS
dc.subjectMACROECONOMIC CONDITIONS
dc.subjectMIDDLE-INCOME ECONOMIES
dc.subjectNATURAL RESOURCES
dc.subjectOPTIMAL TAX RATE
dc.subjectOUTPUT
dc.subjectPAYMENT SYSTEM
dc.subjectPAYMENT SYSTEMS
dc.subjectPAYROLL TAX
dc.subjectPERSONAL INCOME
dc.subjectPERSONAL INCOME TAX
dc.subjectPOSITIVE EFFECTS
dc.subjectPRIVATE SECTOR DEVELOPMENT
dc.subjectPROFIT MARGIN
dc.subjectPROPERTY TAXES
dc.subjectRATE OF GROWTH
dc.subjectREGRESSION ANALYSIS
dc.subjectREGULATORY PRACTICE
dc.subjectREGULATORY PRACTICES
dc.subjectRENTS
dc.subjectSALES TAX
dc.subjectSALES TAXES
dc.subjectSELLING PRICE
dc.subjectSETTLEMENT
dc.subjectSINGLE TAX
dc.subjectSTAMP DUTY
dc.subjectSTATISTICAL ANALYSIS
dc.subjectTAX
dc.subjectTAX ADMINISTRATION
dc.subjectTAX BASE
dc.subjectTAX BURDENS
dc.subjectTAX CODE
dc.subjectTAX COLLECTION
dc.subjectTAX COMPLIANCE
dc.subjectTAX COURTS
dc.subjectTAX EXEMPTION
dc.subjectTAX LAW
dc.subjectTAX LAWS
dc.subjectTAX OBLIGATIONS
dc.subjectTAX POLICY
dc.subjectTAX RATE
dc.subjectTAX RATES
dc.subjectTAX REFORM
dc.subjectTAX REFORMS
dc.subjectTAX REFUNDS
dc.subjectTAX REGIME
dc.subjectTAX REGIMES
dc.subjectTAX RETURNS
dc.subjectTAX REVENUE
dc.subjectTAX REVENUES
dc.subjectTAX RULES
dc.subjectTAX SYSTEM
dc.subjectTAX SYSTEMS
dc.subjectTAX TREATIES
dc.subjectTAXATION
dc.subjectTAXPAYER
dc.subjectTAXPAYERS
dc.subjectTRADE ASSOCIATION
dc.subjectTRANSFER PRICING
dc.subjectTREASURY
dc.subjectTREASURY BONDS
dc.subjectTREATY
dc.subjectTURNOVER
dc.subjectTURNOVER TAX
dc.subjectVALUE ADDED
dc.subjectVALUE ADDED TAX
dc.subjectWAGES
dc.subjectWEALTH
dc.subjectWITHHOLDING TAX
dc.subjectWORLD DEVELOPMENT INDICATORS
dc.subjectWORLD ECONOMY
dc.titlePaying Taxes 2013 : The Global Pictureen
dspace.entity.typePublication
okr.date.disclosure2013-08-26
okr.date.doiregistration2025-05-09T10:54:39.578723Z
okr.doctypePublications & Research::Publication
okr.docurlhttp://documents.worldbank.org/curated/en/2013/01/18142168/paying-taxes-2013-global-picture
okr.globalpracticeMacroeconomics and Fiscal Management
okr.globalpracticeFinance and Markets
okr.globalpracticeGovernance
okr.globalpracticeTrade and Competitiveness
okr.guid749401468321850315
okr.identifier.externaldocumentum000333037_20130826093847
okr.identifier.internaldocumentum18142168
okr.identifier.report80648
okr.language.supporteden
okr.pdfurlhttp://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2013/08/26/000333037_20130826093847/Rendered/PDF/806480WP0Payin0Box0379812B00PUBLIC0.pdfen
okr.peerreviewAcademic Peer Review
okr.topicLaw and Development::Tax Law
okr.topicTaxation and Subsidies
okr.topicEconomic Theory and Research
okr.topicPrivate Sector Development::Emerging Markets
okr.topicFinance and Financial Sector Development::Debt Markets
okr.topicMacroeconomics and Economic Growth
okr.unitDoing Business - WB (FGIDB)
okr.volume1 of 1
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