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...

Toward Next-Generation Performance Budgeting: Lessons from the Experiences of Seven Reforming Countries analyzes the difficulties that national governments have had in linking measurement of performance and results to the annual budget process. The book is based on intensive reviews of four...

Recent years have seen unprecedented public scrutiny over the tax practices of Multinational Enterprise (MNE) groups. Tax policy and administration concerning international transactions, aggressive tax planning, and tax avoidance have become an issue of extensive national and international...

This volume—a collaborative work between the World Bank’s Global Governance Practice and a team of researchers working with the Korean Development Institute—is dedicated to the proposition that there is much that can be learned from a careful and nuanced assessment of Korea’s experience...

With more than 100 right to information (RTI) laws—also called freedom of information or access to information laws—now in place globally, the groundwork has been laid to advance more transparent, accountable, and inclusive governance as a pathway to poverty reduction and economic...

Front Cover -- Contents -- Acknowledgments -- Foreword -- Introduction -- Abbreviations -- Chapter 1 Transfer Pricing, Corporate Strategy, and the Investment Climate -- What Is Transfer Pricing? -- Regulation of Transfer Pricing for Direct Taxation Purposes -- Costs and Benefits of Regulating...

South Africa has achieved a lot on its path of socio-economic transformation since the end of Apartheid in 1994. While many challenges remain to foster inclusive growth to address the triple challenges of unemployment, poverty, and inequality, some innovative approaches have been used to build...

Toward Next-Generation Performance Budgeting: Lessons from the Experiences of Seven Reforming Countries analyzes the difficulties that national governments have had in linking measurement of performance and results to the annual budget process. The book is based on intensive reviews of four...

With international focus on good governance and parliamentary effectiveness, a standards-based approach involving benchmarks and assessment frameworks has emerged to evaluate parliament's performance and guide its reforms. The World Bank's has been a leader in the development of these...