Linking Business Tax Reform with Governance : How to Measure Success

Everest-Phillips, Max; Sandall, Richard

collection.link.185	https://openknowledge.worldbank.org/handle/10986/9416
collection.name.185	Investment Climate in Practice
dc.contributor.author	Everest-Phillips, Max
dc.contributor.author	Sandall, Richard
dc.date.accessioned	2012-08-13T12:07:34Z
dc.date.available	2012-08-13T12:07:34Z
dc.date.issued	2009-02
dc.date.lastModified	2021-04-23T14:02:51Z
dc.description.abstract	This note highlights the significance of firms' willingness to pay taxes in the context of state-building both as an end in itself and also as an essential component of sustainable investment climate reform. State legitimacy, taxpayers' willingness to pay (based on their intrinsic 'tax morale' and the translation of taxes into public goods and services), and the effectiveness of tax administration are integral to any tax system. This note suggests diagnostic steps to measure key influences on taxpayers' willingness to pay, offering a baseline for judging progress on the sustainability of all tax reforms.	en
dc.identifier	http://documents.worldbank.org/curated/en/2009/02/10501385/linking-business-tax-reform-governance-measure-success
dc.identifier.uri	http://hdl.handle.net/10986/10572
dc.language	English
dc.publisher	World Bank, Washington, DC
dc.relation.ispartofseries	Investment Climate in Practice; No. 2
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	BUSINESS ENVIRONMENT
dc.subject	BUSINESS ENVIRONMENTS
dc.subject	BUSINESS TAX
dc.subject	CITIZENS
dc.subject	CITIZENSHIP
dc.subject	COMPLIANCE COSTS
dc.subject	CONSTITUENCY
dc.subject	CONSTITUTION
dc.subject	CORRUPTION
dc.subject	DEMOCRACIES
dc.subject	DEVELOPING COUNTRIES
dc.subject	DEVELOPING COUNTRY
dc.subject	DOMESTIC TAXATION
dc.subject	ENABLING ENVIRONMENT
dc.subject	EXPENDITURES
dc.subject	FORMAL ECONOMY
dc.subject	FORMAL EMPLOYMENT
dc.subject	GOOD GOVERNANCE
dc.subject	GOVERNANCE ISSUES
dc.subject	GOVERNMENT CAPACITY
dc.subject	GOVERNMENT REVENUES
dc.subject	INFORMAL ECONOMY
dc.subject	INFORMAL SECTOR
dc.subject	INTERNATIONAL DEVELOPMENT
dc.subject	INVESTMENT CLIMATE
dc.subject	INVESTMENT CLIMATE REFORM
dc.subject	INVESTMENT CLIMATE REFORMS
dc.subject	LABOR MARKET
dc.subject	LEGITIMACY
dc.subject	POLITICAL MOBILIZATION
dc.subject	POLITICAL POWER
dc.subject	POLITICAL STABILITY
dc.subject	POLITICIANS
dc.subject	PUBLIC EXPENDITURE
dc.subject	PUBLIC INSTITUTIONS
dc.subject	REFORM PROGRAMS
dc.subject	REVENUE COLLECTION
dc.subject	RULE OF LAW
dc.subject	SMALL BUSINESS
dc.subject	SOCIAL NORMS
dc.subject	SOCIAL RESPONSIBILITY
dc.subject	STATE AUTHORITY
dc.subject	STATE INSTITUTIONS
dc.subject	STATE POWER
dc.subject	SUSTAINABLE INVESTMENT
dc.subject	TAX ADMINISTRATION
dc.subject	TAX AUTHORITIES
dc.subject	TAX AUTHORITY
dc.subject	TAX BASE
dc.subject	TAX BASES
dc.subject	TAX BURDEN
dc.subject	TAX COLLECTION
dc.subject	TAX COLLECTORS
dc.subject	TAX COMPLIANCE
dc.subject	TAX EXEMPTIONS
dc.subject	TAX OBLIGATIONS
dc.subject	TAX POLICY
dc.subject	TAX RATE
dc.subject	TAX RATES
dc.subject	TAX REFORM
dc.subject	TAX REFORMS
dc.subject	TAX REGULATIONS
dc.subject	TAX REVENUES
dc.subject	TAX SIMPLIFICATION
dc.subject	TAX STRUCTURES
dc.subject	TAX SYSTEM
dc.subject	TAX SYSTEMS
dc.subject	TAXATION
dc.subject	TAXPAYER
dc.subject	TAXPAYERS
dc.subject	TRANSITION ECONOMIES
dc.subject	TRANSPARENCY
dc.title	Linking Business Tax Reform with Governance : How to Measure Success	en
okr.date.disclosure	2012-01-17
okr.doctype	Publications & Research :: Brief
okr.doctype	Publications & Research
okr.docurl	http://documents.worldbank.org/curated/en/2009/02/10501385/linking-business-tax-reform-governance-measure-success
okr.globalpractice	Macroeconomics and Fiscal Management
okr.globalpractice	Finance and Markets
okr.globalpractice	Governance
okr.globalpractice	Trade and Competitiveness
okr.googlescholar.linkpresent	yes
okr.identifier.externaldocumentum	000333038_20090429024803
okr.identifier.internaldocumentum	10501385
okr.identifier.report	48314
okr.language.supported	en
okr.pdfurl	http://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2009/04/29/000333038_20090429024803/Rendered/PDF/483140BRI0link10Box338894B01PUBLIC1.pdf	en
okr.topic	Law and Development :: Tax Law
okr.topic	Taxation and Subsidies
okr.topic	Governance :: National Governance
okr.topic	Finance and Financial Sector Development :: Debt Markets
okr.topic	Private Sector Development :: Emerging Markets
okr.topic	Macroeconomics and Economic Growth
okr.unit	Int'l Trade & Investment-IFC (CICTI)
okr.volume	1 of 1

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Linking Business Tax Reform with Governance : How to Measure Success

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Doing Business 2020 : Comparing Business Regulation in 190 Economies

Global Economic Prospects, June 2022

World Development Report 2017 : Governance and the Law

Introducing the Value-Added Tax : Considerations for Implementation

Small Business Taxation : Reform to Encourage Formality and Firm Growth

Providing Incentives for Investment : Advice for policymakers in developing countries

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Doing Business 2020 : Comparing Business Regulation in 190 Economies

Global Economic Prospects, June 2022

World Development Report 2017 : Governance and the Law

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Introducing the Value-Added Tax : Considerations for Implementation

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