LEADER 04504nam 22004933 450 001 9910814055403321 005 20220324080215.0 010 $a1-4648-1772-3 024 7 $a10.1596/978-1-4648-1755-7 035 $a(MiAaPQ)EBC29149703 035 $a(Au-PeEL)EBL29149703 035 $a(CKB)21414583300041 035 $a(NjHacI)9921414583300041 035 $a(EXLCZ)9921414583300041 100 $a20220324d2021 uy 0 101 0 $aeng 135 $aurcnu|||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aInnovations in Tax Compliance $eBuilding Trust, Navigating Politics, and Tailoring Reform 205 $a1st ed. 210 1$a :$cWorld Bank Publications,$d2021. 210 4$dİ2021. 215 $a1 online resource (306 pages) 311 08$aPrint version: Dom, Roel Innovations in Tax Compliance : World Bank Publications,c2021 9781464817557 327 $aIntro -- 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. 330 $a"Recent decades have witnessed important progress in strengthening tax systems in developing countries. Yet many areas of reform have remained stubbornly resistant to major improvements; overall revenue collection still falls short of what is needed to support effective governance and service delivery, while tax collection is too often characterized by high rates of evasion among large corporations and the rich and disproportionate, though often hidden, burdens on lower-income groups. As countries around the world deal with large COVID-19-induced debt burdens, a focus on strengthening tax systems is especially timely. Innovations in Tax Compliance draws on recent research and experience to present a new conceptual framework to guide more effective approaches to reform. Building on the achievements of recent decades, it argues for an expanded focus on the overlapping goals of building trust, navigating political resistance, and tailoring reform to unique local contexts through a focus on identifying the most binding constraints on reform. This focus, it argues, can lead not only to greater compliance, increased fairness, and higher revenues, but can also contribute to the building of state capacity, sustained political support for further reforms, and stronger fiscal contracts between citizens and governments"$c--Provided by publisher. 606 $aTaxpayer compliance 606 $aTax evasion 615 0$aTaxpayer compliance. 615 0$aTax evasion. 676 $a343.067 700 $aDom$b Roel$01692994 701 $aCusters$b Anna$01692995 701 $aDavenport$b Stephen$01692996 701 $aPrichard$b Wilson$01692997 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910814055403321 996 $aInnovations in Tax Compliance$94070486 997 $aUNINA