Reforming Tax Systems : Lessons from the 1990s

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collection.link.193
https://openknowledge.worldbank.org/handle/10986/9424
collection.name.193
PREM Notes
dc.contributor.author
De Wulf, Luc
dc.date.accessioned
2012-08-13T15:03:48Z
dc.date.available
2012-08-13T15:03:48Z
dc.date.issued
2000-04
dc.date.lastModified
2021-06-14T11:02:29Z
dc.description.abstract
World Bank-supported efforts to reform public institutions--including tax and customs administration--increasingly rely on institutional analysis. But there are no formal, generally accepted guidelines for analyzing tax systems. As a result the Bank's task managers and team leaders conduct these analyses in very different ways. The paper on which this Note is based reviewed 83 Bank-financed tax and customs reform operations in the 1990s to assess whether current approaches fall within the bounds of institutional analysis and add up to a consistent methodology. The review compiled Bank projects that supported tax administration reform, compared their diagnostic work to an emerging diagnostic model, and assessed their focus and their results.
en
dc.identifier
http://documents.worldbank.org/curated/en/2000/04/1047354/reforming-tax-systems-lessons-1990s
dc.identifier.uri
http://hdl.handle.net/10986/11435
dc.language
English
dc.publisher
World Bank, Washington, DC
dc.relation.ispartofseries
PREM Notes; No. 37
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
ACCOUNTING
dc.subject
ADJUSTMENT LENDING
dc.subject
ADMINISTRATIVE AUTONOMY
dc.subject
ADMINISTRATIVE BUDGETS
dc.subject
ADMINISTRATIVE CAPACITY
dc.subject
ANTICORRUPTION
dc.subject
AUDITS
dc.subject
BUSINESS ENVIRONMENT
dc.subject
CIVIL SERVICE
dc.subject
CIVIL SOCIETY
dc.subject
CONSTITUTIONAL LAW
dc.subject
CORRUPTION
dc.subject
DIVISION OF POWERS
dc.subject
FINANCIAL MANAGEMENT
dc.subject
FISCAL
dc.subject
GOOD GOVERNANCE
dc.subject
INSTITUTIONAL ANALYSIS
dc.subject
INSTITUTIONAL FRAMEWORK
dc.subject
INSTITUTIONAL REFORMS
dc.subject
LEGAL PROVISIONS
dc.subject
MACROECONOMIC STABILITY
dc.subject
NATIONS
dc.subject
PENALTIES
dc.subject
PERFORMANCE INDICATORS
dc.subject
POLITICAL INTERFERENCE
dc.subject
PRESIDENCY
dc.subject
PRIVATE SECTOR
dc.subject
PRIVATIZATION
dc.subject
PROVISIONS
dc.subject
PUBLIC LOANS
dc.subject
PUBLIC SECTOR
dc.subject
PUBLIC SECTOR MANAGEMENT
dc.subject
PUBLIC SECTOR REFORM
dc.subject
REVENUE ADMINISTRATION
dc.subject
REVENUE AUTHORITIES
dc.subject
RISK OF CORRUPTION
dc.subject
SERVICE DELIVERY
dc.subject
TAX
dc.subject
TAX ADMINISTRATION
dc.subject
TAX ADMINISTRATIONS
dc.subject
TAX BASE
dc.subject
TAX COLLECTION
dc.subject
TAX POLICY
dc.subject
TAX REFORM
dc.subject
TAX SYSTEM
dc.subject
TAX SYSTEMS
dc.subject
TAXATION
dc.subject
TAXPAYER COMPLIANCE
dc.subject
TECHNICAL ASSISTANCE
dc.subject
TRANSPARENCY TAX SYSTEMS
dc.subject
TAX REFORMS
dc.subject
TAX ADMINISTRATION
dc.subject
INSTITUTIONAL ANALYSIS
dc.subject
CUSTOMS ADMINISTRATION
dc.subject
PROJECT DESIGN
dc.subject
SERVICE DELIVERY
dc.subject
QUALITY OF SERVICE
dc.subject
CUSTOMER SERVICE
dc.subject
TRADE FACILITATION
dc.subject
INCENTIVES
dc.subject
CORRUPTION IN POLITICS
dc.subject
CIVIL SERVICE REFORMS
dc.subject
TECHNICAL ASSISTANCE PROJECTS
dc.subject
TAX COLLECTION
dc.subject
INSPECTIONS
dc.subject
PERFORMANCE INDICATORS
dc.title
Reforming Tax Systems : Lessons from the 1990s
en
dc.title.alternative
Reforma dos sistemas tributarios: lições dos anos 90
en
okr.doctype
Publications & Research :: Brief
okr.doctype
Publications & Research
okr.docurl
http://documents.worldbank.org/curated/en/2000/04/1047354/reforming-tax-systems-lessons-1990s
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
090224b082f0e115_2_0
okr.identifier.internaldocumentum
1047354
okr.identifier.report
21586
okr.language.supported
en
okr.pdfurl
http://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2001/03/30/000094946_01032006473293/Rendered/PDF/multi0page.pdf
en
okr.sector
Public Sector Management Adjustment
okr.sector
Public Administration, Law, and Justice
okr.topic
Public Sector Economics
okr.topic
Urban Development :: Municipal Financial Management
okr.topic
Governance :: National Governance
okr.topic
Banks and Banking Reform
okr.topic
Governance :: Governance Indicators
okr.topic
Finance and Financial Sector Development
okr.topic
Public Sector Development
okr.unit
Development Research Group (DECRG)
okr.volume
1 of 1

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