South Asia Economic Focus, June 2012: Creating Fiscal Space through Revenue Mobilization

This 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...

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Bibliographic Details
Main Author:	World Bank
Format:	Economic & Sector Work
Language:	English en_US
Published:	Washington, DC 2012
Subjects:	ADVANCED COUNTRIES ADVANCED ECONOMIES AGGREGATE DEMAND AGRICULTURE ARBITRAGE BANK DEBT BARRIER BENCHMARK BENCHMARKS BUREAUCRATIC QUALITY CAPITAL FORMATION CAPITAL INVESTMENT CENTRAL BANKS CLIENT COUNTRIES CODES OF CONDUCT COMPLIANCE COSTS CONSUMER PRICE INDEX CONSUMER PRICE INFLATION CORPORATE INCOME TAX COUNTRY DUMMIES COUNTRY DUMMY COUNTRY RISK CREDIT CARD DATA AVAILABILITY DEBT DEBT LEVELS DEBT MANAGEMENT DEBTS DEDUCTIONS DEMOGRAPHIC DEPOSIT DEPOSITS DEVELOPING COUNTRIES DEVELOPING ECONOMIES DEVELOPMENT ECONOMICS DEVELOPMENT PATH DEVELOPMENT STRATEGY DIRECT TAXATION DOMESTIC DEBT DOMESTIC ECONOMY DUMMY VARIABLE ECONOMIC COOPERATION ECONOMIC DEVELOPMENT ECONOMIC DEVELOPMENTS ECONOMIC EFFICIENCY ECONOMIC GROWTH ECONOMIC OUTLOOK ECONOMIC PERFORMANCE ECONOMIC STRUCTURE ECONOMIC STRUCTURES EFFECTIVE TAX RATES EMERGING ECONOMIES EMERGING MARKETS EVASION EXCISE TAXES EXCLUSION EXPENDITURE EXPENDITURES EXPORT SUBSIDIES EXPORT TAXATION EXPORT TAXES EXPORTS EXTERNAL DEBT FEE COLLECTION FINANCIAL CRISIS FINANCIAL MANAGEMENT FINANCIAL REPORTING FISCAL CONSOLIDATION FISCAL DEFICITS FISCAL MANAGEMENT GDP GDP PER CAPITA GOOD GOVERNANCE GOVERNANCE INDICATORS GOVERNMENT EXPENDITURE GOVERNMENT FINANCE GOVERNMENT REVENUE GOVERNMENT SPENDING GROSS DOMESTIC PRODUCT HUMAN CAPITAL HUMAN CAPITAL DEVELOPMENT HUMAN DEVELOPMENT INCOME DISTRIBUTION INCOME GROWTH INCOME INEQUALITY INCOME LEVEL INCOME LEVELS INCOME TAX INCOME TAX REFORMS INCOME TAXES INCOMES INFLATION INFORMAL ECONOMY INFORMATION TECHNOLOGY INTEREST EXPENDITURES INTEREST INCOME INTERNATIONAL BANK INTERNATIONAL BEST PRACTICE INTERNATIONAL COMPETITION INTERNATIONAL DEVELOPMENT INTERNATIONAL STANDARDS INTERNATIONAL TRADE INVENTORY JOB CREATION LICENSES LIMITED BORROWING CAPACITY LOCAL GOVERNMENTS LOW-INCOME COUNTRIES LOW-INCOME COUNTRY MACROECONOMIC STABILITY MARKET FAILURES MONETARY FUND NATIONAL INCOME NATURAL RESOURCE NATURAL RESOURCES NONTAX REVENUE NPL OPEN ECONOMY OUTSTANDING DEBT OUTSTANDING GOVERNMENT DEBT PARTIAL EQUILIBRIUM ANALYSIS PENSION PENSION CONTRIBUTIONS PER CAPITA INCOME PERSONAL INCOME PERSONAL INCOME TAX PERSONAL INCOME TAXES PRIVATE SECTOR PRODUCTION COSTS PROGRESSIVE TAX PUBLIC PUBLIC DEBT PUBLIC ECONOMICS PUBLIC EXPENDITURE PUBLIC EXPENDITURES PUBLIC INVESTMENT PUBLIC POLICIES PUBLIC SECTOR PUBLIC SERVICE PUBLIC SPENDING REAL GDP REGRESSION ANALYSIS REMITTANCE RESERVE RESERVE BANK RETURNS REVENUE COLLECTION REVENUE GROWTH REVENUE PERFORMANCE REVENUE SOURCES SAFETY NETS SALES TAX SALES TAXES SMALL BUSINESSES SOCIAL DEVELOPMENT SOCIAL PROTECTION STATE BANK SUSTAINABILITY ANALYSES SUSTAINABILITY ANALYSIS TAX TAX ADMINISTRATION TAX ADMINISTRATION SYSTEMS TAX ARBITRAGE TAX AUDITS TAX BASE TAX BASES TAX BRACKETS TAX COLLECTION TAX COMPLIANCE TAX CREDIT TAX ENFORCEMENT TAX EVASION TAX EXEMPTIONS TAX EXPENDITURES TAX INCENTIVES TAX LAWS TAX POLICIES TAX POLICY TAX PREFERENCES TAX RATE TAX RATES TAX REFORM TAX REGIME TAX REGIMES TAX REVENUE TAX REVENUES TAX STRUCTURE TAX STRUCTURES TAX SYSTEM TAX SYSTEMS TAXATION TRADE LIBERALIZATION TRADE TAX TRADE TAXES TRANSPARENCY TURNOVER TURNOVER TAX TURNOVER TAXES URBANIZATION USE TAX USER CHARGES VALUE ADDED VALUE ADDED TAX WEALTH WITHDRAWAL WORLD DEVELOPMENT INDICATORS
Online Access:	http://documents.worldbank.org/curated/en/2012/06/16768816/south-asia-economic-focus-review-economic-developments-south-asian-countries-creating-fiscal-space-through-revenue-mobilization http://hdl.handle.net/10986/11925

Description
Summary:	This 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.

South Asia Economic Focus, June 2012: Creating Fiscal Space through Revenue Mobilization

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