Book

Strengthening Domestic Resource Mobilization : Moving from Theory to Practice in Low- and Middle-Income Countries

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collection.link.38
https://openknowledge.worldbank.org/handle/10986/2146
collection.name.38
Directions in Development
dc.contributor.author
Junquera-Varela, Raul Felix
dc.contributor.author
Verhoeven, Marijn
dc.contributor.author
Shukla, Gangadhar P.
dc.contributor.author
Haven, Bernard
dc.contributor.author
Awasthi, Rajul
dc.contributor.author
Moreno-Dodson, Blanca
dc.date.accessioned
2017-06-16T21:24:26Z
dc.date.available
2017-06-16T21:24:26Z
dc.date.issued
2017-06-16
dc.description.abstract
Public spending plays a key role in the economic growth and development of most developing economies. This book analyzes revenues, policy, and administration of Domestic Resource Mobilization (DRM) in developing countries. It provides a broad landscape of practical examples, drawing from lessons learned in World Bank operations across Global Practices over the past several decades. It should be thought of as a starting point for a more comprehensive research agenda rather than a complete inventory itself. This book reviews the trends in tax revenue collection in developing countries. It provides an overview of efforts to close the revenue gap, many of which have been supported by World Bank operations. The book reviews the special challenges facing low income countries, which have traditionally relied on indirect revenues in the context of limited formalization of their economies. An overview of tax policy and administration reform programs is presented, with an overview of outstanding issues that will shape the policy agenda in years ahead.
en
dc.identifier.isbn
978-1-4648-1073-2
dc.identifier.uri
http://hdl.handle.net/10986/27265
dc.language
English
dc.language.iso
en_US
dc.publisher
Washington, DC: World Bank
dc.relation.ispartofseries
Directions in Development—Public Sector Governance;
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
TAX
dc.subject
DOMESTIC RESOURCE MOBILIZATION
dc.subject
TAX POLICY
dc.subject
TAX ADMINISTRATION
dc.subject
REVENUES
dc.subject
REFORM
dc.subject
VALUE ADDED TAX
dc.subject
CORPORATE INCOME TAX
dc.subject
PERSONAL INCOME TAX
dc.subject
INFORMATION COMMUNICATION TECHNOLOGY
dc.subject
SUSTAINABLE DEVELOPMENT GOALS
dc.subject
FINANCE
dc.title
Strengthening Domestic Resource Mobilization
en
dc.title.subtitle
Moving from Theory to Practice in Low- and Middle-Income Countries
dc.type
Book
okr.date.disclosure
2017-06-16
okr.doctype
Publications & Research
okr.doctype
Publications & Research :: Publication
okr.googlescholar.linkpresent
yes
okr.identifier.doi
10.1596/978-1-4648-1073-2
okr.identifier.internaldocumentum
211073
okr.identifier.report
116658
okr.imported
true
okr.language.supported
en
okr.pdfurl
sftp://107.21.26.223:22//sftp/production/okr_delivery/2941526/9781464810732.pdf
en
okr.topic
Public Sector Development :: Public Sector Management and Reform
okr.topic
Macroeconomics and Economic Growth :: Taxation & Subsidies
okr.topic
Law and Development :: Tax Law
okr.unit
GGO28

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