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

Corthay, Laurent

collection.link.185	https://openknowledge.worldbank.org/handle/10986/9416
collection.name.185	Investment Climate in Practice
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.date.lastModified	2021-04-23T14:02:51Z
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
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.googlescholar.linkpresent	yes
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

Afficher la notice abrégée

Ce document figure dans la(les) collection(s) suivante(s)

Investment Climate in Practice

The State of Social Safety Nets 2018

World Bank (2018-03-14)

The State of Social Safety Nets 2018 Report examines global trends in the social safety net/social assistance coverage, spending, and program performance based on the World Bank Atlas of Social Protection Indicators of Resilience and Equity (ASPIRE) updated database. The report documents the main social safety net programs that exist globally and their use to alleviate poverty and to build shared prosperity. The 2018 report expands on the 2015 edition, both in administrative and household survey data coverage. A distinct mark of this report is that, for the first time, it tells the story of what happens with SSN/SA programs spending and coverage over time, when the data allow us to do so. This 2018 edition also features two special themes: Social Assistance and Ageing, focusing on the role of old-age social pensions, and Adaptive Social Protection, focusing on what makes SSN systems/programs adaptive to various shocks.

The State of Social Safety Nets 2018 Report examines global trends in the social safety net/social assistance coverage, spending, and program performance based on the World Bank Atlas of Social Protection Indicators of Resilience and Equity (ASPIRE) updated database. The report documents the main social safety net programs that exist globally and their use to alleviate poverty and to build shared prosperity. The 2018 report expands on the 2015 edition, both in administrative and household survey data coverage. A distinct mark of this report is ...

The State of Social Safety Nets 2018 Report examines global trends in the social safety net/social assistance coverage, spending, and program performance based on the World Bank Atlas of Social Protection Indicators of Resilience and Equity (ASPIRE) updated database. The report documents the main social safety net programs that exist globally and their use to alleviate poverty and to build shared prosperity. ...
Groundwater Quality : A Strategic Approach

World Bank (2022-03-17)

This policy brief highlights the key messages for policy makers from the World Bank report “Seeing the Invisible: A Strategic Report on Groundwater Quality” (Ravenscroft and Lytton 2022a). This report and “A Practical Manual on Groundwater Quality Monitoring” (Ravenscroft and Lytton 2022b) describe the types of contaminants in groundwater, tools and resources for their measurement and long-term monitoring, and techniques to protect the resource from being contaminated in the first place.

This policy brief highlights the key messages for policy makers from the World Bank report “Seeing the Invisible: A Strategic Report on Groundwater Quality” (Ravenscroft and Lytton 2022a). This report and “A Practical Manual on Groundwater Quality Monitoring” (Ravenscroft and Lytton 2022b) describe the types of contaminants in groundwater, tools and resources for their measurement and long-term monitoring, and techniques to protect the resource ...

This policy brief highlights the key messages for policy makers from the World Bank report “Seeing the Invisible: A Strategic Report on Groundwater Quality” (Ravenscroft and Lytton 2022a). This report and “A Practical Manual on Groundwater Quality Monitoring” (Ravenscroft and Lytton 2022b) describe the types of contaminants in ...
Building Financial Resilience : Lessons Learned from the Early Impact of COVID-19 on Water and Sanitation Service Providers in Latin America

Makino, Midori; Serrano, Hector; Flores, Berenice; Hurtado, Jaime (2021-08-31)

While the coronavirus disease (COVID-19) pandemic reinforced the critical role that water supply and sanitation (WSS) plays in preventing its spread, it affected the financial stability of service providers in the industry. In response to demands from the client countries, the World Bank carried out an analytical service and advisory (ASA) activity to assess the financial impact of the Coronavirus (COVID-19) pandemic on WSS service providers in Latin America and identify possible mechanisms to improve service providers’ resilience to these external shocks. This report presents the key findings from the financial impact assessment of the Coronavirus (COVID-19) pandemic on WSS service providers in Latin America and draws cross-cutting lessons. The report also documents examples of good practices that can be implemented at the WSS service provider and government levels to build the financial ...

While the coronavirus disease (COVID-19) pandemic reinforced the critical role that water supply and sanitation (WSS) plays in preventing its spread, it affected the financial stability of service providers in the industry. In response to demands from the client countries, the World Bank carried out an analytical service and advisory (ASA) activity to assess the financial impact of the Coronavirus (COVID-19) pandemic on WSS service providers ...

While the coronavirus disease (COVID-19) pandemic reinforced the critical role that water supply and sanitation (WSS) plays in preventing its spread, it affected the financial stability of service providers in the industry. In response to demands from the client countries, the World Bank carried out an analytical service and advisory ...

Follow World Bank Publications on Facebook, Twitter or Linked-In

Parcourir

Cette collection

Fiches auteurs

Statistiques

Focus

Parcourir

Cette collection

Fiches auteurs

Statistiques

Focus

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

Ce document figure dans la(les) collection(s) suivante(s)

The State of Social Safety Nets 2018

Groundwater Quality : A Strategic Approach

Building Financial Resilience : Lessons Learned from the Early Impact of COVID-19 on Water and Sanitation Service Providers in Latin America

Taxing Tourism in Developing Countries : Principles for Improving the Investment Climate Through Simple, Fair, and Transparent Taxation

Small Business Taxation : Reform to Encourage Formality and Firm Growth

Providing Incentives for Investment : Advice for policymakers in developing countries

Restez connecté

Ressources

À propos de

Actualités

Restez connecté

Parcourir

Cette collection

Fiches auteurs

Statistiques

Focus

Parcourir

Cette collection

Fiches auteurs

Statistiques

Focus

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

Ce document figure dans la(les) collection(s) suivante(s)

Egalement téléchargé par nos visiteurs

The State of Social Safety Nets 2018

Groundwater Quality : A Strategic Approach

Building Financial Resilience : Lessons Learned from the Early Impact of COVID-19 on Water and Sanitation Service Providers in Latin America

Publications associées

Taxing Tourism in Developing Countries : Principles for Improving the Investment Climate Through Simple, Fair, and Transparent Taxation

Small Business Taxation : Reform to Encourage Formality and Firm Growth

Providing Incentives for Investment : Advice for policymakers in developing countries