Innovations in Tax Compliance : Conceptual Framework

Innovations in Tax Compliance : Conceptual Framework

This paper presents a conceptual framework for developing more effective approaches to tax reform and compliance. The framework proposes that by combining complementary investments in enforcement, facilitation, and trust, reformers can not only str...

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Main Authors: Prichard, Wilson, Custers, Anna, Dom, Roel, Davenport, Stephen R., Roscitt, Michael
Format: Working Paper
Language:English
Published: World Bank, Washington, DC 2019
Subjects:
TAXATION
TAX ADMINISTRATION
TAX EVASION
TAX COMPLIANCE
POLITICAL ECONOMY
POLICY REFORM
ACCOUNTABILITY
Online Access:http://documents.worldbank.org/curated/en/816431569957130111/Innovations-in-Tax-Compliance-Conceptual-Framework
http://hdl.handle.net/10986/32492
id okr-10986-32492
recordtype oai_dc
spelling okr-10986-324922022-09-20T00:11:39Z Innovations in Tax Compliance : Conceptual Framework Prichard, Wilson Custers, Anna Dom, Roel Davenport, Stephen R. Roscitt, Michael TAXATION TAX ADMINISTRATION TAX EVASION TAX COMPLIANCE POLITICAL ECONOMY POLICY REFORM ACCOUNTABILITY This paper presents a conceptual framework for developing more effective approaches to tax reform and compliance. The framework proposes that by combining complementary investments in enforcement, facilitation, and trust, reformers can not only strengthen enforced compliance but can also (a) encourage quasi-voluntary compliance, (b) generate sustainable political support for reform, and (c) create conditions that are more conducive to the construction of stronger fiscal contracts. A key challenge for governments lies in finding the right combination of these three measures -- enforcement, facilitation, and trust—to achieve revenue and broader development goals. The framework proposes greater reliance on locally grounded binding constraints analysis, coupled with careful attention to understanding politics and the drivers of trust in particular contexts, to guide analysis of how best different investments may be combined, prioritized, or sequenced. This framework can help policy makers to think about the right combination of strategies in specific contexts, and thus to allocate resources most effectively. 2019-10-04T19:25:48Z 2019-10-04T19:25:48Z 2019-10 Working Paper http://documents.worldbank.org/curated/en/816431569957130111/Innovations-in-Tax-Compliance-Conceptual-Framework http://hdl.handle.net/10986/32492 English Policy Research Working Paper;No. 9032 CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo World Bank World Bank, Washington, DC Publications & Research Publications & Research :: Policy 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
topic TAXATION
TAX ADMINISTRATION
TAX EVASION
TAX COMPLIANCE
POLITICAL ECONOMY
POLICY REFORM
ACCOUNTABILITY
spellingShingle TAXATION
TAX ADMINISTRATION
TAX EVASION
TAX COMPLIANCE
POLITICAL ECONOMY
POLICY REFORM
ACCOUNTABILITY
Prichard, Wilson
Custers, Anna
Dom, Roel
Davenport, Stephen R.
Roscitt, Michael
Innovations in Tax Compliance : Conceptual Framework
relation Policy Research Working Paper;No. 9032
description This paper presents a conceptual framework for developing more effective approaches to tax reform and compliance. The framework proposes that by combining complementary investments in enforcement, facilitation, and trust, reformers can not only strengthen enforced compliance but can also (a) encourage quasi-voluntary compliance, (b) generate sustainable political support for reform, and (c) create conditions that are more conducive to the construction of stronger fiscal contracts. A key challenge for governments lies in finding the right combination of these three measures -- enforcement, facilitation, and trust—to achieve revenue and broader development goals. The framework proposes greater reliance on locally grounded binding constraints analysis, coupled with careful attention to understanding politics and the drivers of trust in particular contexts, to guide analysis of how best different investments may be combined, prioritized, or sequenced. This framework can help policy makers to think about the right combination of strategies in specific contexts, and thus to allocate resources most effectively.
format Working Paper
author Prichard, Wilson
Custers, Anna
Dom, Roel
Davenport, Stephen R.
Roscitt, Michael
author_facet Prichard, Wilson
Custers, Anna
Dom, Roel
Davenport, Stephen R.
Roscitt, Michael
author_sort Prichard, Wilson
title Innovations in Tax Compliance : Conceptual Framework
title_short Innovations in Tax Compliance : Conceptual Framework
title_full Innovations in Tax Compliance : Conceptual Framework
title_fullStr Innovations in Tax Compliance : Conceptual Framework
title_full_unstemmed Innovations in Tax Compliance : Conceptual Framework
title_sort innovations in tax compliance : conceptual framework
publisher World Bank, Washington, DC
publishDate 2019
url http://documents.worldbank.org/curated/en/816431569957130111/Innovations-in-Tax-Compliance-Conceptual-Framework
http://hdl.handle.net/10986/32492
_version_ 1764476653197590528

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