Paying Taxes 2015 : The Global Picture
This is the tenth year that the paying taxes indicator has been part of the World Bank Doing Business project. The journey over the period of the study has been an eventful and interesting one and the economic backdrop continues to present a challe...
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| Format: | Report |
| Language: | English en_US |
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World Bank, Washington, DC
2015
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| Online Access: | http://documents.worldbank.org/curated/en/2015/01/24192621/paying-taxes-2015-global-picture-changing-face-tax-compliance-189-economies-worldwide http://hdl.handle.net/10986/21794 |
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okr-10986-21794 |
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| recordtype |
oai_dc |
| repository_type |
Digital Repository |
| institution_category |
Foreign Institution |
| institution |
Digital Repositories |
| building |
World Bank Open Knowledge Repository |
| collection |
World Bank |
| language |
English en_US |
| topic |
ACCOUNTING ADVANCED ECONOMIES BENCHMARK BENCHMARKING BUSINESS CASE BUSINESS DEVELOPMENT BUSINESS ENVIRONMENT BUSINESS INVESTMENT BUSINESS TAX CAPITAL GAINS CAPITAL GAINS TAX CAPITAL INVESTMENT CHECKS COMMUNICATION TECHNOLOGIES COMPETITIVENESS CONSUMERS CONSUMPTION TAX CONSUMPTION TAXES CORPORATE INCOME TAX CORPORATE INCOME TAXES CORPORATE TAX CORPORATE TAXATION CREDIT LINES CROSS-BORDER TRANSACTIONS CUSTOMER SERVICES CUSTOMS UNION DEBT LEVELS DEDUCTIONS DEMOGRAPHIC DEVELOPING COUNTRIES DIVIDENDS ECONOMIC CRISIS ECONOMIC DEVELOPMENT ECONOMIC DOWNTURN ECONOMIC DOWNTURNS ECONOMIC OUTLOOK EMPLOYMENT TAXES ENERGY TAXES ENVIRONMENTAL TAXES EQUIPMENT ESTATE TAX EXPENDITURE EXPENDITURES EXPORTS FORECASTS FREE TRADE FUTURE GROWTH FUTURE STUDIES GDP GOVERNMENT POLICY GOVERNMENT REVENUE GROSS DOMESTIC PRODUCT IMMOVABLE PROPERTY INDEBTEDNESS INHERITANCE INSURANCE INTEREST EXPENSE INTEREST INCOME INTERNATIONAL LABOUR ORGANIZATION JOB CREATION LAND TAX LEVY LOCAL BUSINESS MINIMUM INCOME TAX MONETARY FUND NATIONAL INCOME OUTPUT PAYMENT SYSTEMS PENSION PENSION CONTRIBUTION PENSION SYSTEMS PENSIONS PERSONAL INCOME PERSONAL INCOME TAX PRIVATE SECTOR DEVELOPMENT PROPERTY TAX PROPERTY TAXES PUBLIC DEBT PUBLIC INVESTMENTS PUBLIC SPENDING REAL ESTATE SALES TAX SALES TAXES SAVINGS SURTAX SUSTAINABLE GROWTH TAX TAX ADMINISTRATION TAX BASE TAX BASES TAX BRACKETS TAX CHANGES TAX COMPLIANCE TAX CREDIT TAX DEDUCTION TAX EVASION TAX EXEMPTION TAX EXEMPTIONS TAX HAVENS TAX LAW TAX LEGISLATION TAX LIABILITIES TAX LIABILITY TAX OBLIGATIONS TAX POLICIES TAX POLICY TAX RATE TAX RATES TAX REFORM TAX REFORMS TAX REGIME TAX RETURN TAX RETURNS TAX REVENUE TAX REVENUES TAX RULES TAX SYSTEM TAX SYSTEMS TAX TREATMENT TAXABLE INCOME TAXATION TAXATION LAW TAXPAYER TAXPAYERS TECHNOLOGICAL CHANGE TELECOMMUNICATIONS TOBACCO TAXES TRADE ASSOCIATION TRANCHE TRANSACTION TRANSFER TAXES TRANSPARENCY TURNOVER TURNOVER TAX UNEMPLOYMENT VALUE ADDED VALUE ADDED TAX WEALTH WEALTH TAX WORLD DEVELOPMENT INDICATORS |
| spellingShingle |
ACCOUNTING ADVANCED ECONOMIES BENCHMARK BENCHMARKING BUSINESS CASE BUSINESS DEVELOPMENT BUSINESS ENVIRONMENT BUSINESS INVESTMENT BUSINESS TAX CAPITAL GAINS CAPITAL GAINS TAX CAPITAL INVESTMENT CHECKS COMMUNICATION TECHNOLOGIES COMPETITIVENESS CONSUMERS CONSUMPTION TAX CONSUMPTION TAXES CORPORATE INCOME TAX CORPORATE INCOME TAXES CORPORATE TAX CORPORATE TAXATION CREDIT LINES CROSS-BORDER TRANSACTIONS CUSTOMER SERVICES CUSTOMS UNION DEBT LEVELS DEDUCTIONS DEMOGRAPHIC DEVELOPING COUNTRIES DIVIDENDS ECONOMIC CRISIS ECONOMIC DEVELOPMENT ECONOMIC DOWNTURN ECONOMIC DOWNTURNS ECONOMIC OUTLOOK EMPLOYMENT TAXES ENERGY TAXES ENVIRONMENTAL TAXES EQUIPMENT ESTATE TAX EXPENDITURE EXPENDITURES EXPORTS FORECASTS FREE TRADE FUTURE GROWTH FUTURE STUDIES GDP GOVERNMENT POLICY GOVERNMENT REVENUE GROSS DOMESTIC PRODUCT IMMOVABLE PROPERTY INDEBTEDNESS INHERITANCE INSURANCE INTEREST EXPENSE INTEREST INCOME INTERNATIONAL LABOUR ORGANIZATION JOB CREATION LAND TAX LEVY LOCAL BUSINESS MINIMUM INCOME TAX MONETARY FUND NATIONAL INCOME OUTPUT PAYMENT SYSTEMS PENSION PENSION CONTRIBUTION PENSION SYSTEMS PENSIONS PERSONAL INCOME PERSONAL INCOME TAX PRIVATE SECTOR DEVELOPMENT PROPERTY TAX PROPERTY TAXES PUBLIC DEBT PUBLIC INVESTMENTS PUBLIC SPENDING REAL ESTATE SALES TAX SALES TAXES SAVINGS SURTAX SUSTAINABLE GROWTH TAX TAX ADMINISTRATION TAX BASE TAX BASES TAX BRACKETS TAX CHANGES TAX COMPLIANCE TAX CREDIT TAX DEDUCTION TAX EVASION TAX EXEMPTION TAX EXEMPTIONS TAX HAVENS TAX LAW TAX LEGISLATION TAX LIABILITIES TAX LIABILITY TAX OBLIGATIONS TAX POLICIES TAX POLICY TAX RATE TAX RATES TAX REFORM TAX REFORMS TAX REGIME TAX RETURN TAX RETURNS TAX REVENUE TAX REVENUES TAX RULES TAX SYSTEM TAX SYSTEMS TAX TREATMENT TAXABLE INCOME TAXATION TAXATION LAW TAXPAYER TAXPAYERS TECHNOLOGICAL CHANGE TELECOMMUNICATIONS TOBACCO TAXES TRADE ASSOCIATION TRANCHE TRANSACTION TRANSFER TAXES TRANSPARENCY TURNOVER TURNOVER TAX UNEMPLOYMENT VALUE ADDED VALUE ADDED TAX WEALTH WEALTH TAX WORLD DEVELOPMENT INDICATORS World Bank Group PwC Paying Taxes 2015 : The Global Picture |
| description |
This is the tenth year that the paying
taxes indicator has been part of the World Bank Doing
Business project. The journey over the period of the study
has been an eventful and interesting one and the economic
backdrop continues to present a challenging environment for
governments as they consider their future fiscal policies.
Globalization, the march of technological change, changing
demographic patterns and the persistent challenges that
continue around climate change and the environment all come
together to generate a turbulent mix of issues which have a
significant impact on fiscal policy and the associated tax
systems. Against this backdrop, this year the Organization
for Economic Co-operation and Development (OECD) has put
forward proposals for changing the international tax rules
to modernize them for today s globalized business and to
address concerns over base erosion and profit shifting
(BEPS). It is apparent that these proposals are already
changing the way some tax authorities apply existing rules,
leading to new and increased uncertainty for business, at
least in the short term. Alongside all of this however there
are two simple, mutually supportive objectives for
governments; to ensure that there are sufficient public
revenues for the future, to lay a foundation for sustained
improvements in productivity, while at the same time
incentivising investment and economic growth. This year the
authors have also focused more on the compliance aspects of
the information that authors collect through the study.
Stable tax systems and strong tax administrations are
important for businesses, helping them to operate in an
environment where the tax treatment of transactions is
predictable, and where governments operate transparently.
The paying taxes study provides an unrivalled global
database which supports an ongoing research program. |
| format |
Report |
| author |
World Bank Group PwC |
| author_facet |
World Bank Group PwC |
| author_sort |
World Bank Group |
| title |
Paying Taxes 2015 : The Global Picture |
| title_short |
Paying Taxes 2015 : The Global Picture |
| title_full |
Paying Taxes 2015 : The Global Picture |
| title_fullStr |
Paying Taxes 2015 : The Global Picture |
| title_full_unstemmed |
Paying Taxes 2015 : The Global Picture |
| title_sort |
paying taxes 2015 : the global picture |
| publisher |
World Bank, Washington, DC |
| publishDate |
2015 |
| url |
http://documents.worldbank.org/curated/en/2015/01/24192621/paying-taxes-2015-global-picture-changing-face-tax-compliance-189-economies-worldwide http://hdl.handle.net/10986/21794 |
| _version_ |
1764449191952646144 |
| spelling |
okr-10986-217942021-04-23T14:04:04Z Paying Taxes 2015 : The Global Picture World Bank Group PwC ACCOUNTING ADVANCED ECONOMIES BENCHMARK BENCHMARKING BUSINESS CASE BUSINESS DEVELOPMENT BUSINESS ENVIRONMENT BUSINESS INVESTMENT BUSINESS TAX CAPITAL GAINS CAPITAL GAINS TAX CAPITAL INVESTMENT CHECKS COMMUNICATION TECHNOLOGIES COMPETITIVENESS CONSUMERS CONSUMPTION TAX CONSUMPTION TAXES CORPORATE INCOME TAX CORPORATE INCOME TAXES CORPORATE TAX CORPORATE TAXATION CREDIT LINES CROSS-BORDER TRANSACTIONS CUSTOMER SERVICES CUSTOMS UNION DEBT LEVELS DEDUCTIONS DEMOGRAPHIC DEVELOPING COUNTRIES DIVIDENDS ECONOMIC CRISIS ECONOMIC DEVELOPMENT ECONOMIC DOWNTURN ECONOMIC DOWNTURNS ECONOMIC OUTLOOK EMPLOYMENT TAXES ENERGY TAXES ENVIRONMENTAL TAXES EQUIPMENT ESTATE TAX EXPENDITURE EXPENDITURES EXPORTS FORECASTS FREE TRADE FUTURE GROWTH FUTURE STUDIES GDP GOVERNMENT POLICY GOVERNMENT REVENUE GROSS DOMESTIC PRODUCT IMMOVABLE PROPERTY INDEBTEDNESS INHERITANCE INSURANCE INTEREST EXPENSE INTEREST INCOME INTERNATIONAL LABOUR ORGANIZATION JOB CREATION LAND TAX LEVY LOCAL BUSINESS MINIMUM INCOME TAX MONETARY FUND NATIONAL INCOME OUTPUT PAYMENT SYSTEMS PENSION PENSION CONTRIBUTION PENSION SYSTEMS PENSIONS PERSONAL INCOME PERSONAL INCOME TAX PRIVATE SECTOR DEVELOPMENT PROPERTY TAX PROPERTY TAXES PUBLIC DEBT PUBLIC INVESTMENTS PUBLIC SPENDING REAL ESTATE SALES TAX SALES TAXES SAVINGS SURTAX SUSTAINABLE GROWTH TAX TAX ADMINISTRATION TAX BASE TAX BASES TAX BRACKETS TAX CHANGES TAX COMPLIANCE TAX CREDIT TAX DEDUCTION TAX EVASION TAX EXEMPTION TAX EXEMPTIONS TAX HAVENS TAX LAW TAX LEGISLATION TAX LIABILITIES TAX LIABILITY TAX OBLIGATIONS TAX POLICIES TAX POLICY TAX RATE TAX RATES TAX REFORM TAX REFORMS TAX REGIME TAX RETURN TAX RETURNS TAX REVENUE TAX REVENUES TAX RULES TAX SYSTEM TAX SYSTEMS TAX TREATMENT TAXABLE INCOME TAXATION TAXATION LAW TAXPAYER TAXPAYERS TECHNOLOGICAL CHANGE TELECOMMUNICATIONS TOBACCO TAXES TRADE ASSOCIATION TRANCHE TRANSACTION TRANSFER TAXES TRANSPARENCY TURNOVER TURNOVER TAX UNEMPLOYMENT VALUE ADDED VALUE ADDED TAX WEALTH WEALTH TAX WORLD DEVELOPMENT INDICATORS This is the tenth year that the paying taxes indicator has been part of the World Bank Doing Business project. The journey over the period of the study has been an eventful and interesting one and the economic backdrop continues to present a challenging environment for governments as they consider their future fiscal policies. Globalization, the march of technological change, changing demographic patterns and the persistent challenges that continue around climate change and the environment all come together to generate a turbulent mix of issues which have a significant impact on fiscal policy and the associated tax systems. Against this backdrop, this year the Organization for Economic Co-operation and Development (OECD) has put forward proposals for changing the international tax rules to modernize them for today s globalized business and to address concerns over base erosion and profit shifting (BEPS). It is apparent that these proposals are already changing the way some tax authorities apply existing rules, leading to new and increased uncertainty for business, at least in the short term. Alongside all of this however there are two simple, mutually supportive objectives for governments; to ensure that there are sufficient public revenues for the future, to lay a foundation for sustained improvements in productivity, while at the same time incentivising investment and economic growth. This year the authors have also focused more on the compliance aspects of the information that authors collect through the study. Stable tax systems and strong tax administrations are important for businesses, helping them to operate in an environment where the tax treatment of transactions is predictable, and where governments operate transparently. The paying taxes study provides an unrivalled global database which supports an ongoing research program. 2015-04-27T21:34:44Z 2015-04-27T21:34:44Z 2015 Report http://documents.worldbank.org/curated/en/2015/01/24192621/paying-taxes-2015-global-picture-changing-face-tax-compliance-189-economies-worldwide http://hdl.handle.net/10986/21794 English en_US CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo/ World Bank World Bank, Washington, DC Publications & Research Publications & Research :: Working Paper |