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Leveraging Anti-money Laundering Measures to Improve Tax Compliance and Help Mobilize Domestic Revenues

Mathias, Emmanuel - 2023

The paper advocates leveraging anti-money laundering (AML) measures to enhance tax compliance, tackle tax crimes, and, in turn, help mobilize domestic revenues. While AML measures have already been deployed to improve tax compliance, including during the European debt crisis, the benefits that...

Persistent link: https://www.econbiz.de/10015059499

Accounting Challenges for Semi-Autonomous Revenue Agencies (SARAs) in Developing Countries

Terkper, Seth E. - 2008

fiscal and financial accounting obligations. SARAs are legal entities, such as a service or a department, which are required … to prepare accrual records that may diverge from a treasury's cash accounting records. Their records reflect revenues … generated; budget funds for generating the revenues; and material programs administered for other agencies. The accounting …

Persistent link: https://www.econbiz.de/10012677552

Shadow Economies Around the World; Size, Causes, and Consequences

Schneider, Friedrich; Enste, Dominik - International Monetary Fund (IMF) - 2000

This paper presents estimates of the size of the shadow economy in 76 developing, transition, and OECD countries, which are derived by combining figures from different estimation methods. We describe and discuss the strengths and weaknesses of the different estimation methods. We find that the...

Persistent link: https://www.econbiz.de/10005826336

Tax Rate Cuts and Tax Compliance; The Laffer Curve Revisited

Papp, Tamás K.; Takáts, Elöd - International Monetary Fund (IMF) - 2008

The paper shows how tax rate cuts can increase revenues by improving tax compliance. The intuition is that tax evasion has externalities: tax evaders protect each other, because they tie down limited enforcement capacity. Thus, relatively small tax rate cuts, which decrease incentives to evade...

Persistent link: https://www.econbiz.de/10005264157

Tax Administration Reform and Fiscal Adjustment; The Case of Indonesia(2001-07)

Brondolo, John; Bosch, Frank; Borgne, Eric Le; Silvani, … - International Monetary Fund (IMF) - 2008

Tax administration reforms can play an important role in fiscal adjustment. This role is examined by reviewing Indonesia's tax reform cum fiscal adjustment experience since 2001. The paper describes Indonesia's fiscal adjustment strategy, its tax administration reforms, and assesses the impact...

Persistent link: https://www.econbiz.de/10005768964

Designing a Presumptive Income Tax Based on Turnover in Countries with Large Informal Sectors

Wei, Feng - 2023

Turnover (sales) is frequently used in developing countries as a presumptive income tax base, to economize on the costs of tax administration and taxpayer compliance. We construct a simple model where a size threshold separates firms paying turnover tax from those paying profit tax (regular...

Persistent link: https://www.econbiz.de/10015058799

Tax composition and growth : a broad cross-country perspective

Acosta Ormaechea, Santiago Leonardo Enrique; Yoo, Jiae - 2012

We investigate the relation between changes in tax composition and long-run economic growth using a new dataset covering a broad cross-section of countries with different income levels. We specifically consider 69 countries with at least 20 years of observations on total tax revenue during the...

Persistent link: https://www.econbiz.de/10009659768

Current and Proposed Non-Oil Tax System in Azerbaijan

Fund, International Monetary - 2008

This paper analyzes developments in non-oil tax policy, administration, and revenues in Azerbaijan, and suggests measures for further improvement. The main finding is that Azerbaijan's non-oil tax revenues increased significantly as a share of non-oil GDP in the last five years, but remain below...

Persistent link: https://www.econbiz.de/10012677664

Revenue Mobilization in Sub-Saharan Africa

Mansour, Mario - 2009

This paper evaluates the nature and extent of, and possible responses to, two of the central challenges that globalization poses for revenue mobilization in Sub-Saharan Africa (SSA): from corporate tax competition, and from trade liberalization. It does so using a new dataset with features...

Persistent link: https://www.econbiz.de/10012677817

Quantifying the Revenue Yields from Tax Administration Reforms

Adan, Hassan - 2023

Despite the criticality of tax administration (TA) reforms in enhancing domestic revenue mobilization, few studies have attempted to quantify the revenue impact of such reforms. This paper fills this gap by estimating the revenue yields associated with various tax administration capabilities,...

Persistent link: https://www.econbiz.de/10015058942