Tax Revenue Mobilization : Lessons from World Bank Group Support for Tax Reform
The mobilization of domestic resources through reforms in taxation is essential to ensuring sustainable financing of development. The World Bank Group is engaged in several international initiatives that focus attention on constraints to growth, pa...
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Washington, DC: World Bank
2017
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| Online Access: | http://documents.worldbank.org/curated/en/245881489609740950/Tax-revenue-mobilization-lessons-from-World-Bank-Group-support-for-tax-reform http://hdl.handle.net/10986/26413 |
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okr-10986-264132021-06-14T10:13:38Z Tax Revenue Mobilization : Lessons from World Bank Group Support for Tax Reform Independent Evaluation Group TAX RESOURCE MOBILIZATION DOMESTIC RESOURCE MOBILIZATION TAX REFORM TAX POLICY REFORM TAX ADMINISTRATION REFORM EFFICIENCY OF TAX SYSTEM EQUITY OF TAX SYSTEM IDA IMF OECD UN The mobilization of domestic resources through reforms in taxation is essential to ensuring sustainable financing of development. The World Bank Group is engaged in several international initiatives that focus attention on constraints to growth, particularly in low-income economies, where domestic taxes and foreign private and market-related borrowing do not expand enough to compensate for declining flows of official development assistance. This Learning Note reviews existing IEG evaluative evidence on World Bank Group support to tax policy and administration reform over FY2005-15. Over FY2005-15, the vast majority of World Bank support to tax policy and administration reform has been provided through programmatic DPOs. For most of the operations, the tax reform component was a minor part of the operation, predominantly in the 10–14 percent range. In terms of project numbers, the majority of the approved operations were in the Latin America and the Caribbean and Sub-Saharan Africa Regions. IFC Advisory Services in business taxation are usually a small part of investment climate advisory services addressing other issues related to regulatory environment. Tax components in World Bank operations have been designed mostly to enhance revenue to enable fiscal consolidation or create/maintain fiscal space for priority expenditure and/or to improve investment climate or strengthen export competitiveness. With a few exceptions, reviewed DPOs did not specifically address the efficiency and equity of tax systems. The review draws lessons for both the design and implementation of operations and for country programs and World Bank Group strategic engagement in tax reform mobilization. 2017-04-20T20:50:46Z 2017-04-20T20:50:46Z 2017-02-16 Report http://documents.worldbank.org/curated/en/245881489609740950/Tax-revenue-mobilization-lessons-from-World-Bank-Group-support-for-tax-reform http://hdl.handle.net/10986/26413 English en_US CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo World Bank Washington, DC: World Bank Publications & Research Publications & Research :: Working Paper |
| 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 |
TAX RESOURCE MOBILIZATION DOMESTIC RESOURCE MOBILIZATION TAX REFORM TAX POLICY REFORM TAX ADMINISTRATION REFORM EFFICIENCY OF TAX SYSTEM EQUITY OF TAX SYSTEM IDA IMF OECD UN |
| spellingShingle |
TAX RESOURCE MOBILIZATION DOMESTIC RESOURCE MOBILIZATION TAX REFORM TAX POLICY REFORM TAX ADMINISTRATION REFORM EFFICIENCY OF TAX SYSTEM EQUITY OF TAX SYSTEM IDA IMF OECD UN Independent Evaluation Group Tax Revenue Mobilization : Lessons from World Bank Group Support for Tax Reform |
| description |
The mobilization of domestic resources
through reforms in taxation is essential to ensuring
sustainable financing of development. The World Bank Group
is engaged in several international initiatives that focus
attention on constraints to growth, particularly in
low-income economies, where domestic taxes and foreign
private and market-related borrowing do not expand enough to
compensate for declining flows of official development
assistance. This Learning Note reviews existing IEG
evaluative evidence on World Bank Group support to tax
policy and administration reform over FY2005-15. Over
FY2005-15, the vast majority of World Bank support to tax
policy and administration reform has been provided through
programmatic DPOs. For most of the operations, the tax
reform component was a minor part of the operation,
predominantly in the 10–14 percent range. In terms of
project numbers, the majority of the approved operations
were in the Latin America and the Caribbean and Sub-Saharan
Africa Regions. IFC Advisory Services in business taxation
are usually a small part of investment climate advisory
services addressing other issues related to regulatory
environment. Tax components in World Bank operations have
been designed mostly to enhance revenue to enable fiscal
consolidation or create/maintain fiscal space for priority
expenditure and/or to improve investment climate or
strengthen export competitiveness. With a few exceptions,
reviewed DPOs did not specifically address the efficiency
and equity of tax systems. The review draws lessons for both
the design and implementation of operations and for country
programs and World Bank Group strategic engagement in tax
reform mobilization. |
| format |
Report |
| author |
Independent Evaluation Group |
| author_facet |
Independent Evaluation Group |
| author_sort |
Independent Evaluation Group |
| title |
Tax Revenue Mobilization : Lessons from World Bank Group Support for Tax Reform |
| title_short |
Tax Revenue Mobilization : Lessons from World Bank Group Support for Tax Reform |
| title_full |
Tax Revenue Mobilization : Lessons from World Bank Group Support for Tax Reform |
| title_fullStr |
Tax Revenue Mobilization : Lessons from World Bank Group Support for Tax Reform |
| title_full_unstemmed |
Tax Revenue Mobilization : Lessons from World Bank Group Support for Tax Reform |
| title_sort |
tax revenue mobilization : lessons from world bank group support for tax reform |
| publisher |
Washington, DC: World Bank |
| publishDate |
2017 |
| url |
http://documents.worldbank.org/curated/en/245881489609740950/Tax-revenue-mobilization-lessons-from-World-Bank-Group-support-for-tax-reform http://hdl.handle.net/10986/26413 |
| _version_ |
1764461882363609088 |