Becoming Legible to the State : The Role of Detection and Enforcement Capacity in Tax Compliance

Becoming Legible to the State : The Role of Detection and Enforcement Capacity in Tax Compliance

Tax revenue in many low-income countries is inadequate for funding government investment in infrastructure and public services. This paper examines two dimensions of low state capacity that hinder tax collection: the inability to ascertain the tax...

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Bibliographic Details
Main Author: Okunogbe, Oyebola
Format: Working Paper
Language:English
Published: World Bank, Washington, DC 2021
Subjects:
TAXATION
STATE CAPACITY
FISCAL CAPACITY
REAL ESTATE TAX
TECHNOLOGY
TAX COMPLIANCE
TAX ENFORCEMENT
Online Access:http://documents.worldbank.org/curated/undefined/589171637156811373/Becoming-Legible-to-the-State-The-Role-of-Detection-and-Enforcement-Capacity-in-Tax-Compliance
http://hdl.handle.net/10986/36605

Internet

http://documents.worldbank.org/curated/undefined/589171637156811373/Becoming-Legible-to-the-State-The-Role-of-Detection-and-Enforcement-Capacity-in-Tax-Compliance
http://hdl.handle.net/10986/36605

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