Institutional Elements of Tax Design and Reform

This is a collection of papers that study the constraints on fiscal systems, imposed by problems of institutions, administration, and incentives in developing, and post-Socialist economies. Chapter two focuses on the administration of indirect taxa...

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Bibliographic Details
Main Author:	McLaren, John
Format:	Publication
Language:	English en_US
Published:	Washington, DC: World Bank 2013
Subjects:	ACCOUNTING ACTUAL TAX COLLECTION ADMINISTRATION REFORM AUDITING AUDITORS AUDITS BUREAUCRACY CENTRAL GOVERNMENT CHECKING COLLECT TAXES COMMUNIST CONSPIRACY CONSTITUTION CORRUPTION DECISION-MAKING ECONOMIC CHANGE ECONOMISTS ELASTICITIES EMPIRICAL ANALYSIS EVASION EXPENDITURE FEDERAL GOVERNMENT FEDERAL GOVERNMENTS FEDERAL TAXES FEDERALISM FINANCIAL CONTRIBUTION FINANCIAL CRISES FISCAL FISCAL ADMINISTRATION FISCAL FEDERALISM FISCAL POLICY FOREIGN TRADE GOOD GOVERNANCE INCOME INCOME TAX INCOME TAXES INDIRECT TAXATION INDIRECT TAXES INSTITUTIONAL CONSTRAINTS INSTITUTIONAL REFORM INSTITUTIONAL REFORMS LACK OF ACCOUNTABILITY LEGISLATION LEVELS OF GOVERNMENT LICENSES LOCAL GOVERNMENTS NATURAL RESOURCES OPTIMAL TAXATION POLICY MAKERS POLITICAL ECONOMY PRIVATE SECTOR PRIVATIZATION PRODUCERS PRODUCTIVITY PROFITABILITY PROVINCIAL GOVERNMENTS PUBLIC ECONOMICS PUBLIC SECTOR PUBLIC SERVICE REVENUE GENERATION REVENUE SYSTEMS SAVINGS SOFT BUDGET CONSTRAINTS STATE BUDGET STATISTICAL ANALYSIS STREAMS SUBSIDIARY TAX TAX ADMINISTRATION TAX ARREARS TAX AUTHORITY TAX BASE TAX COLLECTION TAX COLLECTORS TAX COMPLIANCE TAX ENFORCEMENT TAX EVASION TAX INSPECTORS TAX LIABILITY TAX OBLIGATION TAX POLICY TAX POLICY DESIGN TAX RATE TAX RATES TAX REFORM TAX REFORMS TAX RETURNS TAX REVENUE TAX STRUCTURES TAX SYSTEM TAX SYSTEMS TAXATION TECHNICAL ASSISTANCE TRADE TAXES TRADEOFFS TRANSPARENCY WAGES INSTITUTIONAL FRAMEWORK FISCAL CONSTRAINTS TRANSITION ECONOMIES DEVELOPING COUNTRIES CASE STUDIES MARKET ACCESS VALUE ADDED TAXES POLITICAL FACTORS CORRUPT PRACTICES
Online Access:	http://documents.worldbank.org/curated/en/2003/01/2166851/institutional-elements-tax-design-reform http://hdl.handle.net/10986/15170

Internet

http://documents.worldbank.org/curated/en/2003/01/2166851/institutional-elements-tax-design-reform
http://hdl.handle.net/10986/15170

Institutional Elements of Tax Design and Reform

Internet

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