A Handbook for Tax Simplification

The purpose of this handbook is to provide policy makers with a framework to assess a tax system in its entirety, measure its various parameters and how it is administered, and defines best practices for tax policy and administration that will yiel...

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Bibliographic Details
Main Authors:	International Finance Corporation, Multilateral Investment Guarantee Agency, World Bank
Format:	Report
Language:	English en_US
Published:	World Bank, Washington, DC 2017
Subjects:	ACCOUNTANT ACCOUNTING ADDED TAX ALLOCATION OF RESOURCES APARTHEID AVAILABILITY OF CREDIT BANK CREDIT BANKRUPTCY BARRIER BUSINESS ENVIRONMENT BUSINESS RISK BUSINESS TAX BUSINESS TAXES CAPACITY BUILDING CAPITAL GAIN CAPITAL INVESTMENTS CAPITAL LOSS CAPITAL MARKETS CAPITAL OWNERS CASH FLOW CASH FLOWS CDS CHECKS CIVIL WAR COLLECTION PROCESS COLLECTIVE ACTION COLLECTIVE ACTION PROBLEM COMPARATIVE ADVANTAGE COMPETITIVE MARKETS COMPLIANCE COST COPYRIGHT CLEARANCE COPYRIGHT CLEARANCE CENTER CORPORATE INCOME TAX CORPORATE INVESTMENT CORPORATION TAX COST OF COLLECTION COST OF FUNDS CREDIT MARKETS DEBT DEDUCTIONS DEMOCRACIES DEMOCRACY DEVELOPING COUNTRIES DOUBLE TAXATION EASE OF DOING BUSINESS ECONOMIC EFFICIENCY ECONOMIC STRUCTURE ECONOMIC STRUCTURES EFFECTIVE TAX RATES EFFICIENCY OF TAXATION ELECTRONIC CASH ESTATE TAX ESTIMATED TAX EXCHANGE COMMISSION EXPORT EXPORT PROCESSING ZONES EXPROPRIATION FEDERAL BUDGET FEDERAL CONSTITUTION FINANCE CORPORATION FINANCIAL INSTRUMENTS FISCAL POLICY FISCAL SPACE FLAT TAX FOREIGN DIRECT INVESTMENT FOREIGN INVESTMENT FREE TRADE FUNGIBLE GOOD GOVERNANCE GOVERNMENT BUDGET GOVERNMENT REVENUE GROSS DOMESTIC PRODUCT HOLDING HYPOTHECATION INCOMES INDIRECT TAXATION INEFFICIENT STATE INFLATION INFORMAL ECONOMY INFORMATION SYSTEM INFORMATION SYSTEMS INFORMATION TECHNOLOGY INSTRUMENT INTERNAL AUDITS INTERNAL REVENUE INTERNATIONAL DEVELOPMENT INTERNATIONAL FINANCE INTERNATIONAL TAX LAWS INVENTORY INVESTMENT CLIMATE INVESTMENT TAX CREDIT JOB CREATION JUDGMENT JUDICIAL PROCESSES JURISDICTIONS JUSTICE SYSTEM LAND HOLDINGS LEGAL SYSTEM LENDERS LEVIES LEVY LONG-TERM CAPITAL LONG-TERM INVESTMENTS MANUFACTURING INDUSTRIES MEDIUM ENTERPRISE MINISTRY OF EDUCATION MINISTRY OF FINANCE MONETARY FUND OUTPUT PAYMENT SYSTEM PERSONAL INCOME PERSONAL INCOME TAX POLICY DECISIONS POLICY MAKERS POLICY REFORM POLITICAL ECONOMIES POLITICAL ECONOMY POLITICAL POWER POLITICAL STABILITY POLITICAL SYSTEM POLITICAL UNREST POLL TAX POLL TAXES POTENTIAL INVESTORS PROGRESSIVE TAX PROGRESSIVE TAXATION PROPERTY TAXES PUBLIC EXPENDITURE PUBLIC EXPENDITURES PUBLIC FINANCE PUBLIC FINANCES PUBLIC INSTITUTIONS PUBLIC POLICIES PUBLIC SPENDING RATE OF RETURN REDISTRIBUTION RENTS REVENUE AUTHORITY REVENUE SOURCES RULE OF LAW SALES TAX SAVINGS SECURITIES SETTLEMENT SMALL BUSINESSES SMALL ENTERPRISE SOCIAL CAPITAL STAMP DUTIES STATUTORY TAX SUB-NATIONAL SUBNATIONAL SUBNATIONAL GOVERNMENTS SUSTAINABLE GROWTH TAX TAX ADMINISTRATION TAX ASSESSMENT TAX AUTHORITIES TAX AUTHORITY TAX AVOIDANCE TAX BASE TAX BASES TAX BURDEN TAX BURDENS TAX CHANGES TAX CODE TAX CODES TAX COLLECTION TAX COLLECTION PROCESS TAX COLLECTIONS TAX COMPLIANCE TAX COMPLIANCE COSTS TAX CONCESSIONS TAX COST TAX EVADERS TAX EVASION TAX EXEMPTIONS TAX EXPENDITURE TAX EXPENDITURES TAX HAVENS TAX INCENTIVES TAX INCREASES TAX INSTRUMENTS TAX LAW TAX LAWS TAX LEGISLATION TAX LIABILITIES TAX LIABILITY TAX OBLIGATION TAX OBLIGATIONS TAX OFFICES TAX OFFICIALS TAX ON CONSUMPTION TAX PAYMENT TAX PAYMENTS TAX POLICIES TAX POLICY TAX PREPARERS TAX PROCEDURES TAX PROVISIONS TAX PURPOSES TAX RATE TAX REFORM TAX REFORMS TAX REGIMES TAX RETURN TAX RETURNS TAX REVENUE TAX REVENUES TAX RULES TAX RULINGS TAX SIMPLIFICATION TAX STATUTES TAX STRUCTURE TAX STRUCTURES TAX SYSTEM TAX SYSTEMS TAXABLE ACTIVITIES TAXABLE INCOME TAXATION TAXATION REVENUES TAXPAYER TAXPAYER COMPLIANCE TAXPAYERS TECHNICAL ASSISTANCE TRADE TAXES TRANSACTION TRANSFER PRICING TRANSPARENCY TREASURY TREATIES TURNOVER TURNOVER TAX USE TAX VALUE ADDED TAX WITHHOLDING TAXES
Online Access:	http://documents.worldbank.org/curated/en/317341468335679099/A-handbook-for-tax-simplification http://hdl.handle.net/10986/28206

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Summary:	The purpose of this handbook is to provide policy makers with a framework to assess a tax system in its entirety, measure its various parameters and how it is administered, and defines best practices for tax policy and administration that will yield a tax system that is simple and predictable and does not create an undue burden on private enterprise. This handbook is primarily designed for policy makers and tax practitioners. The goal is to analyze the impact of income tax, the value added tax (VAT), and other local taxes that are imposed on business. This handbook does not analyze the effects of trade and labor taxes such as social security. The administration of the customs duty is unique and has been addressed extensively in the literature on customs modernization. Labor taxes primarily imposed on salaried individuals are not covered by this handbook, even though their incidence affects business. VAT has been included even though it is a tax on consumption because the administrative burden to comply with it is primarily on business.

A Handbook for Tax Simplification

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