Publication:
Local Taxes, Regulations, and the Business Environment : Finding the Right Balance

dc.contributor.author Corthay, Laurent
dc.date.accessioned 2012-08-13T12:05:30Z
dc.date.available 2012-08-13T12:05:30Z
dc.date.issued 2009-04
dc.description.abstract Regional and municipal governments play a key role in establishing a local business environment that is attractive to foreign and domestic investors. However, in many countries, entrepreneurs face a complex web of local taxes, regulatory fees, and other charges. This situation increases the costs and risks of doing business, thus limiting the potential for business growth, investment, and job creation. This note explores the roots of this problem and introduces options for addressing it. en
dc.identifier http://documents.worldbank.org/curated/en/2009/04/10501455/local-taxes-regulations-business-environment-finding-right-balance
dc.identifier.uri http://hdl.handle.net/10986/10566
dc.language English
dc.publisher World Bank, Washington, DC
dc.relation.ispartofseries Investment Climate in Practice; No. 5
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 ACCOUNTABILITY
dc.subject ADMINISTRATIVE COSTS
dc.subject ASSIGNMENT OF TAXES
dc.subject AUTONOMY
dc.subject BARRIERS TO ENTRY
dc.subject BUDGET CONSTRAINTS
dc.subject BUSINESS LICENSES
dc.subject BUSINESS TAXES
dc.subject COMPLIANCE COSTS
dc.subject CUSTODY
dc.subject DEBT
dc.subject DECENTRALIZATION
dc.subject DEVELOPING COUNTRIES
dc.subject DEVELOPMENT BANK
dc.subject ECONOMIC DEVELOPMENT
dc.subject ECONOMIC EFFICIENCY
dc.subject ENABLING ENVIRONMENT
dc.subject ENFORCEMENT MECHANISMS
dc.subject EXCISE TAXES
dc.subject FIRM PERFORMANCE
dc.subject FISCAL DECENTRALIZATION
dc.subject FISCAL FEDERALISM
dc.subject FOREIGN INVESTMENT
dc.subject GARBAGE COLLECTION
dc.subject GOVERNMENT POLICIES
dc.subject GOVERNMENT REVENUE
dc.subject HARD BUDGET CONSTRAINTS
dc.subject HUMAN RESOURCES
dc.subject INCOME
dc.subject INCOME TAX
dc.subject INFRASTRUCTURE FINANCE
dc.subject INSTRUMENT
dc.subject INSURANCE
dc.subject INTERGOVERNMENTAL TRANSFERS
dc.subject INTERNATIONAL DEVELOPMENT
dc.subject INTERNATIONAL FINANCE
dc.subject INVENTORY
dc.subject INVESTING
dc.subject INVESTMENT CLIMATE
dc.subject LEGAL OBLIGATION
dc.subject LEGISLATION
dc.subject LEVIES
dc.subject LEVY
dc.subject LICENSES
dc.subject LOCAL AUTHORITIES
dc.subject LOCAL BUSINESS
dc.subject LOCAL FEES
dc.subject LOCAL GOVERNMENT
dc.subject LOCAL GOVERNMENT TAXATION
dc.subject LOCAL GOVERNMENTS
dc.subject LOCAL LEVEL
dc.subject LOCAL OFFICIALS
dc.subject LOCAL REVENUE
dc.subject LOCAL TAXES
dc.subject MARKET FAILURES
dc.subject MICRO-ENTERPRISES
dc.subject MUNICIPAL
dc.subject MUNICIPAL GOVERNMENTS
dc.subject NATIONAL TREASURY
dc.subject NATURAL RESOURCES
dc.subject PRIVATE SECTOR
dc.subject PRODUCTIVITY
dc.subject PROPERTY RIGHTS
dc.subject PROPERTY TAX BASE
dc.subject PROPERTY TAXES
dc.subject PROPERTY TRANSFER TAXES
dc.subject PUBLIC
dc.subject PUBLIC ADMINISTRATION
dc.subject PUBLIC ASSETS
dc.subject PUBLIC BENEFITS
dc.subject PUBLIC FINANCES
dc.subject PUBLIC SECTOR
dc.subject PUBLIC WORKS
dc.subject REGISTRATION FEE
dc.subject REGULATORY AUTHORITY
dc.subject REGULATORY GOVERNANCE
dc.subject RESIDENTIAL PROPERTY
dc.subject RESIDENTIAL PROPERTY TAXES
dc.subject RETURN
dc.subject REVENUE COLLECTION
dc.subject REVENUE SOURCES
dc.subject SMALL BUSINESSES
dc.subject SUBNATIONAL FINANCE
dc.subject SUBNATIONAL GOVERNMENTS
dc.subject SURCHARGES
dc.subject TAX
dc.subject TAX ADMINISTRATION
dc.subject TAX POLICY
dc.subject TAX REFORM
dc.subject TAX REGIME
dc.subject TAX REVENUES
dc.subject TAX SYSTEM
dc.subject TAXATION
dc.subject TRANSITION ECONOMIES
dc.subject TRANSPARENCY
dc.subject TRANSPORT
dc.subject USER CHARGES
dc.subject UTILITIES
dc.subject VOTERS
dc.title Local Taxes, Regulations, and the Business Environment : Finding the Right Balance en
dspace.entity.type Publication
okr.date.disclosure 2012-01-17
okr.doctype Publications & Research :: Brief
okr.doctype Publications & Research
okr.docurl http://documents.worldbank.org/curated/en/2009/04/10501455/local-taxes-regulations-business-environment-finding-right-balance
okr.globalpractice Social, Urban, Rural and Resilience
okr.globalpractice Governance
okr.globalpractice Finance and Markets
okr.globalpractice Governance
okr.identifier.externaldocumentum 000333038_20090429031652
okr.identifier.internaldocumentum 10501455
okr.identifier.report 48316
okr.language.supported en
okr.pdfurl http://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2009/04/29/000333038_20090429031652/Rendered/PDF/483160BRI0FIAS10Box338894B01PUBLIC1.pdf en
okr.topic Public and Municipal Finance
okr.topic Urban Development :: Urban Economics
okr.topic Urban Development :: Municipal Financial Management
okr.topic Public Sector Management and Reform
okr.topic Finance and Financial Sector Development :: Debt Markets
okr.topic Public Sector Development
okr.unit Int'l Trade & Investment-IFC (CICTI)
okr.volume 1 of 1
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