| Description |
1 online resource (xviii, 124 pages) : color illustrations |
| Series |
Directions in development. Public sector governance |
|
Directions in development (Washington, D.C.). Public sector governance.
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| Contents |
Machine generated contents note: ch. 1 Introduction -- Domestic Resource Mobilization as an Instrument of Sustained and Inclusive Development -- Taxation as a Plank of State Building -- Organization of the Report -- Notes -- References -- ch. 2 Domestic Resource Mobilization: Opportunities and Challenges -- DRM as a Key to Economic Growth and Development -- Trends in Total Revenues and Taxes -- Closing the Revenue Gap -- Challenges in Increasing Domestic Resource Mobilization in Low-Income Countries -- Reforming Tax Systems for Domestic Resource Mobilization -- Notes -- References -- ch. 3 Tax Policy Reform -- Equitable Tax Structure: Improving Direct Taxes -- Taxation of Exhaustible Natural Resources -- "Sin" Taxes and "Green" Taxes: Tobacco and Pollution-Related Taxes -- Taxation of Small Businesses -- Tax Incentives and Tax Expenditures -- Special Measures to Deal with Transnational Transactions -- Resource Mobilization at the Subnational Government Level -- Property Taxes -- User Charges -- Income and Consumption Taxes (Excises, Sales Tax, or VAT] -- Notes -- References -- ch. 4 Tax Administration Reform -- Corporatization -- Organizational Setup and Management: Integrating Inland Revenues and Functional System -- Selective or Risk-Based Compliance Management -- Information and Communication Technology -- Taxpayer Services, Public Awareness, Transparency, and Civil Society Engagement -- Behavioral Design of Tax Administration Procedures -- Tax Administration Diagnostic Assessment Tool -- Revenue Performance: Forecasting of Revenues and Tax Gap Analysis -- Human Resource Management Strategy -- Notes -- References -- ch. 5 World Bank's Role in Domestic Resource Mobilization -- Entry Points for the World Bank -- DRM Strategy -- Summary -- References |
| Summary |
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 |
| Bibliography |
Includes bibliographical references |
| Notes |
Resource, viewed August 3, 2017 |
| Subject |
Fiscal policy -- Developing countries
|
|
Finance, Public -- Developing countries
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BUSINESS & ECONOMICS -- Public Finance.
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Finance, Public
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Fiscal policy
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Developing countries
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| Form |
Electronic book
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| Author |
Verhoeven, Marijn, author.
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Shukla, Gangadhar P., author.
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Haven, Bernard, author
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Awasthi, Rajul, author.
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Moreno-Dodson, Blanca, author.
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| ISBN |
9781464810749 |
|
1464810745 |
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