World Bank2012-12-062012-12-062012-06https://hdl.handle.net/10986/11925This book focuses on the creation of fiscal space through revenue mobilization, although such efforts are best made using a comprehensive framework that examines all available sources. Those sources include: (a) reducing lower-priority spending, (b) enhancing the capacity to implement priorities so that capital investment and social service provision can be carried out at reduced cost, (c) reforming subsidies or transfer programs to make them more targeted and efficient, and (d) rationalizing administered prices of publicly provided goods and services. The book is organized as follows: chapter two examines the factors that could account for the low revenue collection in South Asia. Chapter three describes the tax systems in South Asia and assesses them against a number of benchmarks that are commonly used in the literature, such as international comparisons, estimates of buoyancy, and tax yields, and then discusses key elements of tax administration in South Asia. Chapter four presents information on nontax revenues, and chapter five concludes with some key policy implications.en-USCC BY 3.0 IGOADVANCED COUNTRIESADVANCED ECONOMIESAGGREGATE DEMANDAGRICULTUREARBITRAGEBANK DEBTBARRIERBENCHMARKBENCHMARKSBUREAUCRATIC QUALITYCAPITAL FORMATIONCAPITAL INVESTMENTCENTRAL BANKSCLIENT COUNTRIESCODES OF CONDUCTCOMPLIANCE COSTSCONSUMER PRICE INDEXCONSUMER PRICE INFLATIONCORPORATE INCOME TAXCOUNTRY DUMMIESCOUNTRY DUMMYCOUNTRY RISKCREDIT CARDDATA AVAILABILITYDEBTDEBT LEVELSDEBT MANAGEMENTDEBTSDEDUCTIONSDEMOGRAPHICDEPOSITDEPOSITSDEVELOPING COUNTRIESDEVELOPING ECONOMIESDEVELOPMENT ECONOMICSDEVELOPMENT PATHDEVELOPMENT STRATEGYDIRECT TAXATIONDOMESTIC DEBTDOMESTIC ECONOMYDUMMY VARIABLEECONOMIC COOPERATIONECONOMIC DEVELOPMENTECONOMIC DEVELOPMENTSECONOMIC EFFICIENCYECONOMIC GROWTHECONOMIC OUTLOOKECONOMIC PERFORMANCEECONOMIC STRUCTUREECONOMIC STRUCTURESEFFECTIVE TAX RATESEMERGING ECONOMIESEMERGING MARKETSEVASIONEXCISE TAXESEXCLUSIONEXPENDITUREEXPENDITURESEXPORT SUBSIDIESEXPORT TAXATIONEXPORT TAXESEXPORTSEXTERNAL DEBTFEE COLLECTIONFINANCIAL CRISISFINANCIAL MANAGEMENTFINANCIAL REPORTINGFISCAL CONSOLIDATIONFISCAL DEFICITSFISCAL MANAGEMENTGDPGDP PER CAPITAGOOD GOVERNANCEGOVERNANCE INDICATORSGOVERNMENT EXPENDITUREGOVERNMENT FINANCEGOVERNMENT REVENUEGOVERNMENT SPENDINGGROSS DOMESTIC PRODUCTHUMAN CAPITALHUMAN CAPITAL DEVELOPMENTHUMAN DEVELOPMENTINCOME DISTRIBUTIONINCOME GROWTHINCOME INEQUALITYINCOME LEVELINCOME LEVELSINCOME TAXINCOME TAX REFORMSINCOME TAXESINCOMESINFLATIONINFORMAL ECONOMYINFORMATION TECHNOLOGYINTEREST EXPENDITURESINTEREST INCOMEINTERNATIONAL BANKINTERNATIONAL BEST PRACTICEINTERNATIONAL COMPETITIONINTERNATIONAL DEVELOPMENTINTERNATIONAL STANDARDSINTERNATIONAL TRADEINVENTORYJOB CREATIONLICENSESLIMITED BORROWING CAPACITYLOCAL GOVERNMENTSLOW-INCOME COUNTRIESLOW-INCOME COUNTRYMACROECONOMIC STABILITYMARKET FAILURESMONETARY FUNDNATIONAL INCOMENATURAL RESOURCENATURAL RESOURCESNONTAX REVENUENPLOPEN ECONOMYOUTSTANDING DEBTOUTSTANDING GOVERNMENT DEBTPARTIAL EQUILIBRIUM ANALYSISPENSIONPENSION CONTRIBUTIONSPER CAPITA INCOMEPERSONAL INCOMEPERSONAL INCOME TAXPERSONAL INCOME TAXESPRIVATE SECTORPRODUCTION COSTSPROGRESSIVE TAXPUBLICPUBLIC DEBTPUBLIC ECONOMICSPUBLIC EXPENDITUREPUBLIC EXPENDITURESPUBLIC INVESTMENTPUBLIC POLICIESPUBLIC SECTORPUBLIC SERVICEPUBLIC SPENDINGREAL GDPREGRESSION ANALYSISREMITTANCERESERVERESERVE BANKRETURNSREVENUE COLLECTIONREVENUE GROWTHREVENUE PERFORMANCEREVENUE SOURCESSAFETY NETSSALES TAXSALES TAXESSMALL BUSINESSESSOCIAL DEVELOPMENTSOCIAL PROTECTIONSTATE BANKSUSTAINABILITY ANALYSESSUSTAINABILITY ANALYSISTAXTAX ADMINISTRATIONTAX ADMINISTRATION SYSTEMSTAX ARBITRAGETAX AUDITSTAX BASETAX BASESTAX BRACKETSTAX COLLECTIONTAX COMPLIANCETAX CREDITTAX ENFORCEMENTTAX EVASIONTAX EXEMPTIONSTAX EXPENDITURESTAX INCENTIVESTAX LAWSTAX POLICIESTAX POLICYTAX PREFERENCESTAX RATETAX RATESTAX REFORMTAX REGIMETAX REGIMESTAX REVENUETAX REVENUESTAX STRUCTURETAX STRUCTURESTAX SYSTEMTAX SYSTEMSTAXATIONTRADE LIBERALIZATIONTRADE TAXTRADE TAXESTRANSPARENCYTURNOVERTURNOVER TAXTURNOVER TAXESURBANIZATIONUSE TAXUSER CHARGESVALUE ADDEDVALUE ADDED TAXWEALTHWITHDRAWALWORLD DEVELOPMENT INDICATORSWorld Bank10.1596/11925