Report

A Handbook for Tax Simplification

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collection.link.75
https://openknowledge.worldbank.org/handle/10986/2183
collection.name.75
Investment Climate Assessment
dc.contributor.author
International Finance Corporation
dc.contributor.author
Multilateral Investment Guarantee Agency
dc.contributor.author
World Bank
dc.date.accessioned
2017-09-07T20:18:40Z
dc.date.available
2017-09-07T20:18:40Z
dc.date.issued
2009
dc.date.lastModified
2017-12-14T05:57:13Z
dc.description.abstract
The purpose of this handbook is to provide policy makers with a framework to assess a tax system in its entirety, measure its various parameters and how it is administered, and defines best practices for tax policy and administration that will yield a tax system that is simple and predictable and does not create an undue burden on private enterprise. This handbook is primarily designed for policy makers and tax practitioners. The goal is to analyze the impact of income tax, the value added tax (VAT), and other local taxes that are imposed on business. This handbook does not analyze the effects of trade and labor taxes such as social security. The administration of the customs duty is unique and has been addressed extensively in the literature on customs modernization. Labor taxes primarily imposed on salaried individuals are not covered by this handbook, even though their incidence affects business. VAT has been included even though it is a tax on consumption because the administrative burden to comply with it is primarily on business.
en
dc.identifier
http://documents.worldbank.org/curated/en/317341468335679099/A-handbook-for-tax-simplification
dc.identifier.uri
http://hdl.handle.net/10986/28206
dc.language
English
dc.language.iso
en_US
dc.publisher
World Bank, Washington, DC
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
ACCOUNTANT
dc.subject
ACCOUNTING
dc.subject
ADDED TAX
dc.subject
ALLOCATION OF RESOURCES
dc.subject
APARTHEID
dc.subject
AVAILABILITY OF CREDIT
dc.subject
BANK CREDIT
dc.subject
BANKRUPTCY
dc.subject
BARRIER
dc.subject
BUSINESS ENVIRONMENT
dc.subject
BUSINESS RISK
dc.subject
BUSINESS TAX
dc.subject
BUSINESS TAXES
dc.subject
CAPACITY BUILDING
dc.subject
CAPITAL GAIN
dc.subject
CAPITAL INVESTMENTS
dc.subject
CAPITAL LOSS
dc.subject
CAPITAL MARKETS
dc.subject
CAPITAL OWNERS
dc.subject
CASH FLOW
dc.subject
CASH FLOWS
dc.subject
CDS
dc.subject
CHECKS
dc.subject
CIVIL WAR
dc.subject
COLLECTION PROCESS
dc.subject
COLLECTIVE ACTION
dc.subject
COLLECTIVE ACTION PROBLEM
dc.subject
COMPARATIVE ADVANTAGE
dc.subject
COMPETITIVE MARKETS
dc.subject
COMPLIANCE COST
dc.subject
COPYRIGHT CLEARANCE
dc.subject
COPYRIGHT CLEARANCE CENTER
dc.subject
CORPORATE INCOME TAX
dc.subject
CORPORATE INVESTMENT
dc.subject
CORPORATION TAX
dc.subject
COST OF COLLECTION
dc.subject
COST OF FUNDS
dc.subject
CREDIT MARKETS
dc.subject
DEBT
dc.subject
DEDUCTIONS
dc.subject
DEMOCRACIES
dc.subject
DEMOCRACY
dc.subject
DEVELOPING COUNTRIES
dc.subject
DOUBLE TAXATION
dc.subject
EASE OF DOING BUSINESS
dc.subject
ECONOMIC EFFICIENCY
dc.subject
ECONOMIC STRUCTURE
dc.subject
ECONOMIC STRUCTURES
dc.subject
EFFECTIVE TAX RATES
dc.subject
EFFICIENCY OF TAXATION
dc.subject
ELECTRONIC CASH
dc.subject
ESTATE TAX
dc.subject
ESTIMATED TAX
dc.subject
EXCHANGE COMMISSION
dc.subject
EXPORT
dc.subject
EXPORT PROCESSING ZONES
dc.subject
EXPROPRIATION
dc.subject
FEDERAL BUDGET
dc.subject
FEDERAL CONSTITUTION
dc.subject
FINANCE CORPORATION
dc.subject
FINANCIAL INSTRUMENTS
dc.subject
FISCAL POLICY
dc.subject
FISCAL SPACE
dc.subject
FLAT TAX
dc.subject
FOREIGN DIRECT INVESTMENT
dc.subject
FOREIGN INVESTMENT
dc.subject
FREE TRADE
dc.subject
FUNGIBLE
dc.subject
GOOD GOVERNANCE
dc.subject
GOVERNMENT BUDGET
dc.subject
GOVERNMENT REVENUE
dc.subject
GROSS DOMESTIC PRODUCT
dc.subject
HOLDING
dc.subject
HYPOTHECATION
dc.subject
INCOMES
dc.subject
INDIRECT TAXATION
dc.subject
INEFFICIENT STATE
dc.subject
INFLATION
dc.subject
INFORMAL ECONOMY
dc.subject
INFORMATION SYSTEM
dc.subject
INFORMATION SYSTEMS
dc.subject
INFORMATION TECHNOLOGY
dc.subject
INSTRUMENT
dc.subject
INTERNAL AUDITS
dc.subject
INTERNAL REVENUE
dc.subject
INTERNATIONAL DEVELOPMENT
dc.subject
INTERNATIONAL FINANCE
dc.subject
INTERNATIONAL TAX LAWS
dc.subject
INVENTORY
dc.subject
INVESTMENT CLIMATE
dc.subject
INVESTMENT TAX CREDIT
dc.subject
JOB CREATION
dc.subject
JUDGMENT
dc.subject
JUDICIAL PROCESSES
dc.subject
JURISDICTIONS
dc.subject
JUSTICE SYSTEM
dc.subject
LAND HOLDINGS
dc.subject
LEGAL SYSTEM
dc.subject
LENDERS
dc.subject
LEVIES
dc.subject
LEVY
dc.subject
LONG-TERM CAPITAL
dc.subject
LONG-TERM INVESTMENTS
dc.subject
MANUFACTURING INDUSTRIES
dc.subject
MEDIUM ENTERPRISE
dc.subject
MINISTRY OF EDUCATION
dc.subject
MINISTRY OF FINANCE
dc.subject
MONETARY FUND
dc.subject
OUTPUT
dc.subject
PAYMENT SYSTEM
dc.subject
PERSONAL INCOME
dc.subject
PERSONAL INCOME TAX
dc.subject
POLICY DECISIONS
dc.subject
POLICY MAKERS
dc.subject
POLICY REFORM
dc.subject
POLITICAL ECONOMIES
dc.subject
POLITICAL ECONOMY
dc.subject
POLITICAL POWER
dc.subject
POLITICAL STABILITY
dc.subject
POLITICAL SYSTEM
dc.subject
POLITICAL UNREST
dc.subject
POLL TAX
dc.subject
POLL TAXES
dc.subject
POTENTIAL INVESTORS
dc.subject
PROGRESSIVE TAX
dc.subject
PROGRESSIVE TAXATION
dc.subject
PROPERTY TAXES
dc.subject
PUBLIC EXPENDITURE
dc.subject
PUBLIC EXPENDITURES
dc.subject
PUBLIC FINANCE
dc.subject
PUBLIC FINANCES
dc.subject
PUBLIC INSTITUTIONS
dc.subject
PUBLIC POLICIES
dc.subject
PUBLIC SPENDING
dc.subject
RATE OF RETURN
dc.subject
REDISTRIBUTION
dc.subject
RENTS
dc.subject
REVENUE AUTHORITY
dc.subject
REVENUE SOURCES
dc.subject
RULE OF LAW
dc.subject
SALES TAX
dc.subject
SAVINGS
dc.subject
SECURITIES
dc.subject
SETTLEMENT
dc.subject
SMALL BUSINESSES
dc.subject
SMALL ENTERPRISE
dc.subject
SOCIAL CAPITAL
dc.subject
STAMP DUTIES
dc.subject
STATUTORY TAX
dc.subject
SUB-NATIONAL
dc.subject
SUBNATIONAL
dc.subject
SUBNATIONAL GOVERNMENTS
dc.subject
SUSTAINABLE GROWTH
dc.subject
TAX
dc.subject
TAX ADMINISTRATION
dc.subject
TAX ASSESSMENT
dc.subject
TAX AUTHORITIES
dc.subject
TAX AUTHORITY
dc.subject
TAX AVOIDANCE
dc.subject
TAX BASE
dc.subject
TAX BASES
dc.subject
TAX BURDEN
dc.subject
TAX BURDENS
dc.subject
TAX CHANGES
dc.subject
TAX CODE
dc.subject
TAX CODES
dc.subject
TAX COLLECTION
dc.subject
TAX COLLECTION PROCESS
dc.subject
TAX COLLECTIONS
dc.subject
TAX COMPLIANCE
dc.subject
TAX COMPLIANCE COSTS
dc.subject
TAX CONCESSIONS
dc.subject
TAX COST
dc.subject
TAX EVADERS
dc.subject
TAX EVASION
dc.subject
TAX EXEMPTIONS
dc.subject
TAX EXPENDITURE
dc.subject
TAX EXPENDITURES
dc.subject
TAX HAVENS
dc.subject
TAX INCENTIVES
dc.subject
TAX INCREASES
dc.subject
TAX INSTRUMENTS
dc.subject
TAX LAW
dc.subject
TAX LAWS
dc.subject
TAX LEGISLATION
dc.subject
TAX LIABILITIES
dc.subject
TAX LIABILITY
dc.subject
TAX OBLIGATION
dc.subject
TAX OBLIGATIONS
dc.subject
TAX OFFICES
dc.subject
TAX OFFICIALS
dc.subject
TAX ON CONSUMPTION
dc.subject
TAX PAYMENT
dc.subject
TAX PAYMENTS
dc.subject
TAX POLICIES
dc.subject
TAX POLICY
dc.subject
TAX PREPARERS
dc.subject
TAX PROCEDURES
dc.subject
TAX PROVISIONS
dc.subject
TAX PURPOSES
dc.subject
TAX RATE
dc.subject
TAX REFORM
dc.subject
TAX REFORMS
dc.subject
TAX REGIMES
dc.subject
TAX RETURN
dc.subject
TAX RETURNS
dc.subject
TAX REVENUE
dc.subject
TAX REVENUES
dc.subject
TAX RULES
dc.subject
TAX RULINGS
dc.subject
TAX SIMPLIFICATION
dc.subject
TAX STATUTES
dc.subject
TAX STRUCTURE
dc.subject
TAX STRUCTURES
dc.subject
TAX SYSTEM
dc.subject
TAX SYSTEMS
dc.subject
TAXABLE ACTIVITIES
dc.subject
TAXABLE INCOME
dc.subject
TAXATION
dc.subject
TAXATION REVENUES
dc.subject
TAXPAYER
dc.subject
TAXPAYER COMPLIANCE
dc.subject
TAXPAYERS
dc.subject
TECHNICAL ASSISTANCE
dc.subject
TRADE TAXES
dc.subject
TRANSACTION
dc.subject
TRANSFER PRICING
dc.subject
TRANSPARENCY
dc.subject
TREASURY
dc.subject
TREATIES
dc.subject
TURNOVER
dc.subject
TURNOVER TAX
dc.subject
USE TAX
dc.subject
VALUE ADDED TAX
dc.subject
WITHHOLDING TAXES
dc.title
A Handbook for Tax Simplification
en
dc.type
Report
en
okr.date.disclosure
2011-01-06
okr.doctype
Economic & Sector Work :: Investment Climate Assessment
okr.doctype
Economic & Sector Work
okr.docurl
http://documents.worldbank.org/curated/en/317341468335679099/A-handbook-for-tax-simplification
okr.googlescholar.linkpresent
yes
okr.identifier.externaldocumentum
000334955_20110106032224
okr.identifier.internaldocumentum
13338767
okr.identifier.report
58815
okr.imported
true
okr.language.supported
en
okr.pdfurl
http://documents.worldbank.org/curated/en/317341468335679099/pdf/588150WP0FIAS110BOX353820B01PUBLIC1.pdf
en
okr.topic
Law and Development :: Tax Law
okr.topic
Macroeconomics and Economic Growth :: Taxation & Subsidies
okr.topic
Macroeconomics and Economic Growth :: Subnational Economic Development
okr.topic
Law and Development :: Administrative & Regulatory Law
okr.topic
Private Sector Development :: Business Environment
okr.unit
T&C GP-Intl Trade & Invest-IFC (GTCTI)

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