Strengthening Domestic Resource Mobilization : Moving from Theory to Practice in Low- and Middle-Income Countries

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 lea...

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Main Authors: Junquera-Varela, Raul Felix, Verhoeven, Marijn, Shukla, Gangadhar P., Haven, Bernard, Awasthi, Rajul, Moreno-Dodson, Blanca
Format: Book
Language:English
en_US
Published: Washington, DC: World Bank 2017
Subjects:
Online Access:http://hdl.handle.net/10986/27265
id okr-10986-27265
recordtype oai_dc
spelling okr-10986-272652021-04-23T14:04:41Z Strengthening Domestic Resource Mobilization : Moving from Theory to Practice in Low- and Middle-Income Countries Junquera-Varela, Raul Felix Verhoeven, Marijn Shukla, Gangadhar P. Haven, Bernard Awasthi, Rajul Moreno-Dodson, Blanca TAX DOMESTIC RESOURCE MOBILIZATION TAX POLICY TAX ADMINISTRATION REVENUES REFORM VALUE ADDED TAX CORPORATE INCOME TAX PERSONAL INCOME TAX INFORMATION COMMUNICATION TECHNOLOGY SUSTAINABLE DEVELOPMENT GOALS FINANCE 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. 2017-06-16T21:24:26Z 2017-06-16T21:24:26Z 2017-06-16 Book 978-1-4648-1073-2 http://hdl.handle.net/10986/27265 English en_US Directions in Developmentā€”Public Sector Governance; CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo World Bank Washington, DC: World Bank Publications & Research Publications & Research :: Publication
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
DOMESTIC RESOURCE MOBILIZATION
TAX POLICY
TAX ADMINISTRATION
REVENUES
REFORM
VALUE ADDED TAX
CORPORATE INCOME TAX
PERSONAL INCOME TAX
INFORMATION COMMUNICATION TECHNOLOGY
SUSTAINABLE DEVELOPMENT GOALS
FINANCE
spellingShingle TAX
DOMESTIC RESOURCE MOBILIZATION
TAX POLICY
TAX ADMINISTRATION
REVENUES
REFORM
VALUE ADDED TAX
CORPORATE INCOME TAX
PERSONAL INCOME TAX
INFORMATION COMMUNICATION TECHNOLOGY
SUSTAINABLE DEVELOPMENT GOALS
FINANCE
Junquera-Varela, Raul Felix
Verhoeven, Marijn
Shukla, Gangadhar P.
Haven, Bernard
Awasthi, Rajul
Moreno-Dodson, Blanca
Strengthening Domestic Resource Mobilization : Moving from Theory to Practice in Low- and Middle-Income Countries
relation Directions in Developmentā€”Public Sector Governance;
description 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.
format Book
author Junquera-Varela, Raul Felix
Verhoeven, Marijn
Shukla, Gangadhar P.
Haven, Bernard
Awasthi, Rajul
Moreno-Dodson, Blanca
author_facet Junquera-Varela, Raul Felix
Verhoeven, Marijn
Shukla, Gangadhar P.
Haven, Bernard
Awasthi, Rajul
Moreno-Dodson, Blanca
author_sort Junquera-Varela, Raul Felix
title Strengthening Domestic Resource Mobilization : Moving from Theory to Practice in Low- and Middle-Income Countries
title_short Strengthening Domestic Resource Mobilization : Moving from Theory to Practice in Low- and Middle-Income Countries
title_full Strengthening Domestic Resource Mobilization : Moving from Theory to Practice in Low- and Middle-Income Countries
title_fullStr Strengthening Domestic Resource Mobilization : Moving from Theory to Practice in Low- and Middle-Income Countries
title_full_unstemmed Strengthening Domestic Resource Mobilization : Moving from Theory to Practice in Low- and Middle-Income Countries
title_sort strengthening domestic resource mobilization : moving from theory to practice in low- and middle-income countries
publisher Washington, DC: World Bank
publishDate 2017
url http://hdl.handle.net/10986/27265
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