Free download. Book file PDF easily for everyone and every device. You can download and read online Improving Tax Administration in Developing Countries file PDF Book only if you are registered here. And also you can download or read online all Book PDF file that related with Improving Tax Administration in Developing Countries book. Happy reading Improving Tax Administration in Developing Countries Bookeveryone. Download file Free Book PDF Improving Tax Administration in Developing Countries at Complete PDF Library. This Book have some digital formats such us :paperbook, ebook, kindle, epub, fb2 and another formats. Here is The CompletePDF Book Library. It's free to register here to get Book file PDF Improving Tax Administration in Developing Countries Pocket Guide.

  1. Relax Into Success.
  2. The Great and Dangerous (Ministry of Pandemonium).
  3. Tax revenue mobilisation in developing countries | Institute of Development Studies?
  4. Les Occasions manquées (FICTION) (French Edition)?

Please contact a member of library staff for further information. Barcode Shelfmark Loan type Status e-book Available. Bird and Milka Casanegra de Jantscher.

How did you like the book?

ISBN : , , Note : Description based on print version record. Note : Book is based on a conference held in Segovia, Spain, June , Note : Includes bibliographical references. Physical Description : 1 online resource xii, p. Silvani and Alberto H.

Improving tax administration in developing countries

The region was previously influenced by neoliberal developments in tax design which saw greater emphasis on efficiency, horizontal equity and revenue adequacy i. As a result, governments tried to simplify and rationalize tax structures as well as to widen the tax base.

In particular, VAT and other consumption taxes replaced trade taxes considered harmful in terms of domestic and international allocation of resources. In addition, personal and corporate income taxes were lowered in order to reduce as much as possible the negative consequences on labour supply and investments. Nonetheless — contrary to the intended aims — tax policy failed to improve economic growth, contributing to macroeconomic instability and fuelling income inequality.

These, together with increasing frustration with the poor results of the Washington Consensus policies and the process of democratic consolidation, saw the election success of left-wing parties in Latin America.

Improving Tax Administration in Developing Countries:

Indeed the new left governments have followed a different strategy, focusing on more equitable growth — with taxation back to its original role of promoting development, assuring macroeconomic stabilization as well as reducing inequality. Building capacity The FTA resumed the discussion on ways to improve the efficiency and effectiveness of capacity building and to enhance coordination with other international organizations.

The following topics were discussed by the FTA: The work of the FTA Capacity Building Network and the new framework to guide enhanced cooperation in tax capacity building, which improve coordination, diminish the cost and define a strategic way to enhance tax administration. The human resources needs to support effective tax administration, particularly in a digital age.

Centre for Financial and Management Studies

The Commissioners also supported the positive institutional change to improve gender balance in leadership positions through launching the new FTA Gender Balance Network. Among others, the FTA members are committed to the development of e-learning and greater use of the Knowledge Sharing Platform for information sharing, training and improved coordination.

Endnotes 1. EYG no. Stay connected.

Subscribe to the Tax Insights newsletter for the latest thinking in tax. Get the web app. Contact us. Detailed search.

Tax Administration Reform Expected to Impact Economic Growth

Filter: on. Saved articles. Print archive. Select all Deselect all Apply selection.