World Bank GroupPwC2016-03-012016-03-012016https://hdl.handle.net/10986/23780Since the first edition of paying taxes, and especially following the global financial crisis, the media, the public, and many policymakers have become increasingly interested in how international tax systems operate. Most recently the focus has been the work initiated by the G20 and carried out by the Organization of Economic Cooperation and Development (OECD) on base erosion and profit shifting (BEPS). The BEPS agenda however does not consider what some commentators will consider to be equally important issues for developing economies, including how to enhance the administrative capacities of tax authorities, reduce the informal economy, and corruption while promoting growth and investment. The paying taxes study, with its emphasis on efficient tax compliance and straightforward tax regimes provides valuable insight into many of these developing country issues. It can be an invaluable source of information to decision-makers, providing an independent assessment of whether interventions are resulting in a simplified compliance process for a standardized domestic model business. Governments also often find it useful to be able to learn from the experience of economies in their peer group and to consider whether a measure adopted elsewhere may be relevant for the economy.en-USCC BY 3.0 IGOTAX INCENTIVESTAX ENFORCEMENTTAX RESEARCHDEFICITCORPORATION TAXINTEREST INCOMELIABILITYEQUIPMENTACCOUNTINGTAX DEDUCTIBLEEXCISE TAXESPROPERTY TAXADDED TAXCORPORATE TAX RATEWITHHOLDING TAXINTERESTTAX COMPLIANCE COSTSPUBLIC INVESTMENTSEXCHANGEPROGRESSIVE TAXTAXATION LEVELSTAX COLLECTIONTAXPAYER COMPLIANCEREVENUESSALES TAXFINANCIAL STATEMENTSCONSUMPTION TAXESTAX BENEFITSTAX SIMPLIFICATIONTAX COMPLIANCETAX SYSTEMSTAX STRUCTURESTAXINCOME TAXTAXABLE INCOMETAX LEGISLATIONCORPORATE INCOME TAXDEVELOPING COUNTRYWEALTH TAXELECTRONIC BANKINGBUDGETINTEREST EXPENSETAX WEDGETAX AUDITSCAPITAL GAINSCORPORATE INCOME TAXESTAX TREATIESTAX REGULATIONSDIRECT TAXATIONTAX LIABILITIESSALES TAXESTAX EXEMPTIONSTRANSFER TAXTURNOVER TAXESMONETARY FUNDVALUE ADDED TAXDEFICITSRETURNCONSUMPTION TAXTAX BASEBUDGET DEFICITSTAX REVENUESFINANCECORPORATE TAXTAX RECEIPTSTAXESTAX REFORMSTAX OFFICESGLOBAL ECONOMIESFISCAL DEFICITTRANSACTIONSINCOME TAXESVALUE ADDED TAXESTAX CREDITGOODTAX RATETRANSPARENCYPROPERTY TAXESTRANSFER TAXESESTATE TAXFLAT TAXFINANCIAL CRISISTURNOVERFUTURETAX LAWSBUSINESS TAXESRETURNSTAX INCREASESTAX REGIMESCASH INFLOWSENVIRONMENTAL TAXESGOVERNMENT REVENUEALTERNATIVE MINIMUM TAXPROPERTYTRANSPORT TAXTAX EVASIONENVIRONMENTAL TAXPROPERTIESSINGLE TAXTAX RATESTAX LIABILITYCAPITAL GAINS TAXPAYROLL TAXESTAX REVENUELEVYINSURANCEEMPLOYMENT TAXESINSURANCE PREMIUMSTAXATIONPERSONAL INCOME TAXPAYROLL TAXTAX LAWTAX ACCOUNTINGTAX CREDITSGOODSSECURITYTAX ASSESSMENTSLAND TAXINVESTMENTTAX WEDGESSHAREADDED TAXESTAX SYSTEMTAXPAYERSBUSINESS TAXTAX ADMINISTRATIONREVENUETAX ASSESSMENTTAX POLICYLEVIESPROFITTAX DEDUCTIONSINVESTMENTSLENDINGEMPLOYMENT TAXDEDUCTIONSTAX REFORMTAX RETURNTAX COLLECTORSEXPENDITURE TAXESCARBON TAXPROFITSFINANCIAL SYSTEMSTAX CONSTRAINTSPAYMENT SYSTEMSTAX REFUNDSTAX RETURNSREGISTRATION TAXTAX REDUCTIONSTAX RULINGSTAX OBLIGATIONSTAX AUDITINGReportWorld Bank10.1596/23780