04504nam 22004933 450 991081405540332120220324080215.01-4648-1772-310.1596/978-1-4648-1755-7(MiAaPQ)EBC29149703(Au-PeEL)EBL29149703(CKB)21414583300041(NjHacI)9921414583300041(EXLCZ)992141458330004120220324d2021 uy 0engurcnu||||||||txtrdacontentcrdamediacrrdacarrierInnovations in Tax Compliance Building Trust, Navigating Politics, and Tailoring Reform1st ed. :World Bank Publications,2021.©2021.1 online resource (306 pages)Print version: Dom, Roel Innovations in Tax Compliance : World Bank Publications,c2021 9781464817557 Intro -- Front Cover -- Title Page -- Copyright Page -- Contents -- Foreword -- Acknowledgments -- About the Authors -- Abbreviations -- Chapter 1. Introduction -- Tax Compliance: A Persistent Challenge -- Traditional Approaches to Tax Reform -- Toward a Holistic Tax Reform Framework: Integrating Tax Morale and Trust -- Organization of This Report -- Notes -- References -- Chapter 2. Direct Taxes on Individuals and Households -- The Tax Compliance Challenge -- Barriers to Reform -- Reform Progress-and Future Options -- Conclusion -- Notes -- References -- Chapter 3. Taxing High-Net-Worth Individuals -- The Tax Compliance Challenge -- Barriers to Reform -- Reform Progress-and Future Options -- Conclusion -- Notes -- References -- Chapter 4. Taxing Corporate Income -- The Tax Compliance Challenge -- Barriers to Reform -- Reform Progress-and Future Options -- Conclusion -- Notes -- References -- Chapter 5. Taxing SMEs -- The Tax Compliance Challenge -- Barriers to Reform -- Reform Progress-and Future Options -- Conclusion -- Notes -- References -- Chapter 6. Taxing at the Local Level -- The Tax Compliance Challenge -- Barriers to Reform -- Reform Progress-and Future Options -- Conclusion -- References -- Chapter 7. The Tax and Technology Challenge -- The Tax and Technology Challenge -- Barriers to Reform -- Reform Progress-and Future Options -- Conclusion -- Notes -- References -- Chapter 8. Conclusion -- A Framework for Tax Reform -- Navigating the Politics of Reform -- Building Trust to Underpin Successful Reform -- Tailoring Reform to Local Contexts: Binding Constraints Analysis -- Conclusion -- Note -- References -- Boxes -- Figures -- Tables -- Back Cover."Recent decades have witnessed important progress in strengthening tax systems in developing countries. Yet many areas of reform have remained stubbornly resistant to major improvements; overall revenue collection still falls short of what is needed to support effective governance and service delivery, while tax collection is too often characterized by high rates of evasion among large corporations and the rich and disproportionate, though often hidden, burdens on lower-income groups. As countries around the world deal with large COVID-19-induced debt burdens, a focus on strengthening tax systems is especially timely. Innovations in Tax Compliance draws on recent research and experience to present a new conceptual framework to guide more effective approaches to reform. Building on the achievements of recent decades, it argues for an expanded focus on the overlapping goals of building trust, navigating political resistance, and tailoring reform to unique local contexts through a focus on identifying the most binding constraints on reform. This focus, it argues, can lead not only to greater compliance, increased fairness, and higher revenues, but can also contribute to the building of state capacity, sustained political support for further reforms, and stronger fiscal contracts between citizens and governments"--Provided by publisher.Taxpayer complianceTax evasionTaxpayer compliance.Tax evasion.343.067Dom Roel1692994Custers Anna1692995Davenport Stephen1692996Prichard Wilson1692997MiAaPQMiAaPQMiAaPQBOOK9910814055403321Innovations in Tax Compliance4070486UNINA