World Bank2015-01-062015-01-062014-08-05https://hdl.handle.net/10986/21107This document describes the activities carried out and results achieved under the strengthening tax administration and state-owned enterprises (SOE) corporate governance non - lending technical assistance (NLTA). The objectives of this NLTA are: (i) to contribute to protect sources of value added tax (VAT) revenue through enhanced control and management of tax refund claims and cross cutting strategic management support, and (ii) to contribute to improve corporate governance of SOEs for more efficient and transparent public enterprises. Activities under the NLTA were carried out primarily in FY2014. The document is divided into three parts: (i) introduction, (ii) components, activities, and results, and (iii) lessons learned.en-USCC BY 3.0 IGOACCOUNTABILITYALLOCATION OF RESOURCESARREARSAUDITED FINANCIAL STATEMENTSAUDITSBANK OPERATIONSBENEFICIARIESBENEFICIARYCAPACITY BUILDINGCOPYRIGHT CLEARANCECOPYRIGHT CLEARANCE CENTERCORPORATE GOVERNANCECORPORATE GOVERNANCE FRAMEWORKCORPORATE GOVERNANCE FRAMEWORKSDEBTDEBT CONSOLIDATIONDECISION-MAKINGDECREESDIVIDENDSELECTRICITYEXPENDITUREFINANCIAL AUTONOMYFINANCIAL MANAGEMENTFINANCIAL PERFORMANCEFINANCIAL SECTORFINANCIAL STATEMENTSFISCAL MANAGEMENTFISCAL SUSTAINABILITYGOVERNANCE ISSUESGOVERNMENT INSTITUTIONSGOVERNMENT OFFICIALSINCOMEINCOME LEVELINCOME TAXINFORMATION SYSTEMINSTITUTIONAL ARRANGEMENTSINSTITUTIONAL CAPACITYINSTITUTIONAL FRAMEWORKINSTRUMENTINTERNATIONAL BANKINVENTORYINVESTMENT PROJECTSLEGAL FRAMEWORKLICENSESLOANMINISTERSNATIONAL BUDGETNATIONAL DEVELOPMENTOPPORTUNITY COSTSOUTPUTOUTPUTSOUTSTANDING DEBTPERSONAL INCOMEPERSONAL INCOME TAXPROGRESSIVE TAXPUBLICPUBLIC ENTERPRISESPUBLIC EXPENDITUREPUBLIC EXPENDITURE REVIEWPUBLIC SECTORPUBLIC SECTOR REFORMPUBLIC SERVICEPUBLIC SERVICE DELIVERYPUBLIC WORKSREGRESSIVE TAXREGRESSIVE TAXESREGULATORY BODIESREGULATORY BODYREGULATORY MEASURESREPRESENTATIVESRETURNSSOCIAL DEVELOPMENTSOCIAL EXPENDITURESOCIAL PROGRAMSSTATE-OWNED ENTERPRISESTAXTAX ADMINISTRATIONTAX AUDITSTAX BASETAX BURDENTAX COLLECTIONTAX EVASIONTAX OBLIGATIONSTAX POLICYTAX REFORMTAX REFUNDSTAX REVENUETAX REVENUESTAX SYSTEMTAXATIONTAXPAYER SERVICESTAXPAYERSTECHNICAL ASSISTANCETELECOMMUNICATIONSTRANSPARENCY10.1596/21107