Linking Business Tax Reform with Governance : How to Measure Success

Linking Business Tax Reform with Governance : How to Measure Success

This note highlights the significance of firms' willingness to pay taxes in the context of state-building both as an end in itself and also as an essential component of sustainable investment climate reform. State legitimacy, taxpayers' w...

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Bibliographic Details
Main Authors:	Everest-Phillips, Max, Sandall, Richard
Format:	Brief
Language:	English
Published:	World Bank, Washington, DC 2012
Subjects:	ACCOUNTABILITY BUSINESS ENVIRONMENT BUSINESS ENVIRONMENTS BUSINESS TAX CITIZENS CITIZENSHIP COMPLIANCE COSTS CONSTITUENCY CONSTITUTION CORRUPTION DEMOCRACIES DEVELOPING COUNTRIES DEVELOPING COUNTRY DOMESTIC TAXATION ENABLING ENVIRONMENT EXPENDITURES FORMAL ECONOMY FORMAL EMPLOYMENT GOOD GOVERNANCE GOVERNANCE ISSUES GOVERNMENT CAPACITY GOVERNMENT REVENUES INFORMAL ECONOMY INFORMAL SECTOR INTERNATIONAL DEVELOPMENT INVESTMENT CLIMATE INVESTMENT CLIMATE REFORM INVESTMENT CLIMATE REFORMS LABOR MARKET LEGITIMACY POLITICAL MOBILIZATION POLITICAL POWER POLITICAL STABILITY POLITICIANS PUBLIC EXPENDITURE PUBLIC INSTITUTIONS REFORM PROGRAMS REVENUE COLLECTION RULE OF LAW SMALL BUSINESS SOCIAL NORMS SOCIAL RESPONSIBILITY STATE AUTHORITY STATE INSTITUTIONS STATE POWER SUSTAINABLE INVESTMENT TAX ADMINISTRATION TAX AUTHORITIES TAX AUTHORITY TAX BASE TAX BASES TAX BURDEN TAX COLLECTION TAX COLLECTORS TAX COMPLIANCE TAX EXEMPTIONS TAX OBLIGATIONS TAX POLICY TAX RATE TAX RATES TAX REFORM TAX REFORMS TAX REGULATIONS TAX REVENUES TAX SIMPLIFICATION TAX STRUCTURES TAX SYSTEM TAX SYSTEMS TAXATION TAXPAYER TAXPAYERS TRANSITION ECONOMIES TRANSPARENCY
Online Access:	http://documents.worldbank.org/curated/en/2009/02/10501385/linking-business-tax-reform-governance-measure-success http://hdl.handle.net/10986/10572

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Summary:	This note highlights the significance of firms' willingness to pay taxes in the context of state-building both as an end in itself and also as an essential component of sustainable investment climate reform. State legitimacy, taxpayers' willingness to pay (based on their intrinsic 'tax morale' and the translation of taxes into public goods and services), and the effectiveness of tax administration are integral to any tax system. This note suggests diagnostic steps to measure key influences on taxpayers' willingness to pay, offering a baseline for judging progress on the sustainability of all tax reforms.

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