Innovations in Tax Compliance : Building Trust, Navigating Politics, and Tailoring Reform

• Autore: Dom Roel
• Pubblicazione: , : World Bank Publications, , 2021; ©2021
• Edizione: 1st ed.
• Descrizione fisica: 1 online resource (306 pages)
• Disciplina: 343.067
• Soggetto topico: Taxpayer compliance; Tax evasion
• Altri autori: CustersAnna DavenportStephen PrichardWilson
• Nota di contenuto: 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.
• Sommario/riassunto: "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"
• Titolo autorizzato: Innovations in Tax Compliance
• ISBN: 1-4648-1772-3
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Lingua di pubblicazione: Inglese
• Record Nr.: 9910795632103321
• Lo trovi qui: Univ. Federico II