Smart Tax Administration

The 'smartest' development policy needs to be underpinned by 'smart' tax policy. However, the best tax policy in the world is worth little if it cannot be implemented effectively. What can be done, to a considerable extent, inev...

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Bibliographic Details
Main Author:	Bird, Richard
Format:	Brief
Language:	English
Published:	World Bank, Washington, DC 2012
Subjects:	ADDED TAXES ADMINISTRATIVE PROCEDURES BANKING SYSTEM COMPLIANCE COSTS COMPUTER SYSTEMS CONSUMPTION TAX CORPORATE TAX DEFAULTERS DEVELOPED COUNTRIES DEVELOPING COUNTRIES DISTRIBUTION OF INCOME ECONOMIC CRISIS ENVIRONMENTS EQUIPMENT EXCISE TAXES EXPENDITURE EXPENDITURES EXPORT EXPORT GROWTH FINANCIAL MARKETS GLOBAL TRADE GLOBALIZATION GOVERNMENT POLICIES INCOME INCOME TAX INCOME TAX DEDUCTIONS INCOME TAXES INFORMAL ECONOMY INFORMATION SYSTEMS INFORMATION TECHNOLOGY INTEREST CHARGES INTERNATIONAL TRADE LATE PAYMENTS LEGAL SYSTEMS LIBERALIZATIONS LOCAL MARKETS MIDDLE-INCOME COUNTRIES NONPAYMENT OUTSOURCING PAYMENT FACILITIES POLICY ENVIRONMENT PROPERTY TAXES REGISTRATION PROCESS RETURN TAX TAX ADMINISTRATION TAX BASE TAX BASES TAX BASIS TAX COLLECTION TAX COLLECTORS TAX COMPLIANCE TAX ENFORCEMENT TAX EVASION TAX LAWS TAX LEGISLATION TAX LIABILITIES TAX POLICY TAX RATE TAX REFORM TAX RETURNS TAX REVENUES TAX STRUCTURE TAX STRUCTURES TAX SYSTEM TAXATION TAXPAYER TAXPAYER COMPLIANCE TAXPAYER SERVICE TAXPAYER SERVICES TAXPAYERS TRADE TAX TRADING VOLATILITY
Online Access:	http://documents.worldbank.org/curated/en/2010/10/12887632/smart-tax-administration http://hdl.handle.net/10986/10152

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recordtype	oai_dc
spelling	okr-10986-101522021-04-23T14:02:49Z Smart Tax Administration Bird, Richard ADDED TAXES ADMINISTRATIVE PROCEDURES BANKING SYSTEM COMPLIANCE COSTS COMPUTER SYSTEMS CONSUMPTION TAX CORPORATE TAX DEFAULTERS DEVELOPED COUNTRIES DEVELOPING COUNTRIES DISTRIBUTION OF INCOME ECONOMIC CRISIS ENVIRONMENTS EQUIPMENT EXCISE TAXES EXPENDITURE EXPENDITURES EXPORT EXPORT GROWTH FINANCIAL MARKETS GLOBAL TRADE GLOBALIZATION GOVERNMENT POLICIES INCOME INCOME TAX INCOME TAX DEDUCTIONS INCOME TAXES INFORMAL ECONOMY INFORMATION SYSTEMS INFORMATION TECHNOLOGY INTEREST CHARGES INTERNATIONAL TRADE LATE PAYMENTS LEGAL SYSTEMS LIBERALIZATIONS LOCAL MARKETS MIDDLE-INCOME COUNTRIES NONPAYMENT OUTSOURCING PAYMENT FACILITIES POLICY ENVIRONMENT PROPERTY TAXES REGISTRATION PROCESS RETURN TAX TAX ADMINISTRATION TAX BASE TAX BASES TAX BASIS TAX COLLECTION TAX COLLECTORS TAX COMPLIANCE TAX ENFORCEMENT TAX EVASION TAX LAWS TAX LEGISLATION TAX LIABILITIES TAX POLICY TAX RATE TAX REFORM TAX RETURNS TAX REVENUES TAX STRUCTURE TAX STRUCTURES TAX SYSTEM TAXATION TAXPAYER TAXPAYER COMPLIANCE TAXPAYER SERVICE TAXPAYER SERVICES TAXPAYERS TRADE TAX TRADING VOLATILITY The 'smartest' development policy needs to be underpinned by 'smart' tax policy. However, the best tax policy in the world is worth little if it cannot be implemented effectively. What can be done, to a considerable extent, inevitably determines what is done. Increasing tax revenues requires an effective tax administration: new taxpayers must be identified and brought into the tax net, and new collection techniques developed. Implementing such changes invariably takes time. 2012-08-13T10:34:09Z 2012-08-13T10:34:09Z 2010-10 http://documents.worldbank.org/curated/en/2010/10/12887632/smart-tax-administration http://hdl.handle.net/10986/10152 English Economic Premise; No. 36 CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo/ World Bank World Bank, Washington, DC Publications & Research :: Brief Publications & Research
repository_type	Digital Repository
institution_category	Foreign Institution
institution	Digital Repositories
building	World Bank Open Knowledge Repository
collection	World Bank
language	English
topic	ADDED TAXES ADMINISTRATIVE PROCEDURES BANKING SYSTEM COMPLIANCE COSTS COMPUTER SYSTEMS CONSUMPTION TAX CORPORATE TAX DEFAULTERS DEVELOPED COUNTRIES DEVELOPING COUNTRIES DISTRIBUTION OF INCOME ECONOMIC CRISIS ENVIRONMENTS EQUIPMENT EXCISE TAXES EXPENDITURE EXPENDITURES EXPORT EXPORT GROWTH FINANCIAL MARKETS GLOBAL TRADE GLOBALIZATION GOVERNMENT POLICIES INCOME INCOME TAX INCOME TAX DEDUCTIONS INCOME TAXES INFORMAL ECONOMY INFORMATION SYSTEMS INFORMATION TECHNOLOGY INTEREST CHARGES INTERNATIONAL TRADE LATE PAYMENTS LEGAL SYSTEMS LIBERALIZATIONS LOCAL MARKETS MIDDLE-INCOME COUNTRIES NONPAYMENT OUTSOURCING PAYMENT FACILITIES POLICY ENVIRONMENT PROPERTY TAXES REGISTRATION PROCESS RETURN TAX TAX ADMINISTRATION TAX BASE TAX BASES TAX BASIS TAX COLLECTION TAX COLLECTORS TAX COMPLIANCE TAX ENFORCEMENT TAX EVASION TAX LAWS TAX LEGISLATION TAX LIABILITIES TAX POLICY TAX RATE TAX REFORM TAX RETURNS TAX REVENUES TAX STRUCTURE TAX STRUCTURES TAX SYSTEM TAXATION TAXPAYER TAXPAYER COMPLIANCE TAXPAYER SERVICE TAXPAYER SERVICES TAXPAYERS TRADE TAX TRADING VOLATILITY
spellingShingle	ADDED TAXES ADMINISTRATIVE PROCEDURES BANKING SYSTEM COMPLIANCE COSTS COMPUTER SYSTEMS CONSUMPTION TAX CORPORATE TAX DEFAULTERS DEVELOPED COUNTRIES DEVELOPING COUNTRIES DISTRIBUTION OF INCOME ECONOMIC CRISIS ENVIRONMENTS EQUIPMENT EXCISE TAXES EXPENDITURE EXPENDITURES EXPORT EXPORT GROWTH FINANCIAL MARKETS GLOBAL TRADE GLOBALIZATION GOVERNMENT POLICIES INCOME INCOME TAX INCOME TAX DEDUCTIONS INCOME TAXES INFORMAL ECONOMY INFORMATION SYSTEMS INFORMATION TECHNOLOGY INTEREST CHARGES INTERNATIONAL TRADE LATE PAYMENTS LEGAL SYSTEMS LIBERALIZATIONS LOCAL MARKETS MIDDLE-INCOME COUNTRIES NONPAYMENT OUTSOURCING PAYMENT FACILITIES POLICY ENVIRONMENT PROPERTY TAXES REGISTRATION PROCESS RETURN TAX TAX ADMINISTRATION TAX BASE TAX BASES TAX BASIS TAX COLLECTION TAX COLLECTORS TAX COMPLIANCE TAX ENFORCEMENT TAX EVASION TAX LAWS TAX LEGISLATION TAX LIABILITIES TAX POLICY TAX RATE TAX REFORM TAX RETURNS TAX REVENUES TAX STRUCTURE TAX STRUCTURES TAX SYSTEM TAXATION TAXPAYER TAXPAYER COMPLIANCE TAXPAYER SERVICE TAXPAYER SERVICES TAXPAYERS TRADE TAX TRADING VOLATILITY Bird, Richard Smart Tax Administration
relation	Economic Premise; No. 36
description	The 'smartest' development policy needs to be underpinned by 'smart' tax policy. However, the best tax policy in the world is worth little if it cannot be implemented effectively. What can be done, to a considerable extent, inevitably determines what is done. Increasing tax revenues requires an effective tax administration: new taxpayers must be identified and brought into the tax net, and new collection techniques developed. Implementing such changes invariably takes time.
format	Publications & Research :: Brief
author	Bird, Richard
author_facet	Bird, Richard
author_sort	Bird, Richard
title	Smart Tax Administration
title_short	Smart Tax Administration
title_full	Smart Tax Administration
title_fullStr	Smart Tax Administration
title_full_unstemmed	Smart Tax Administration
title_sort	smart tax administration
publisher	World Bank, Washington, DC
publishDate	2012
url	http://documents.worldbank.org/curated/en/2010/10/12887632/smart-tax-administration http://hdl.handle.net/10986/10152
_version_	1764412042073079808

Smart Tax Administration

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