Reforming Tax Systems : Lessons from the 1990s
World Bank-supported efforts to reform public institutions--including tax and customs administration--increasingly rely on institutional analysis. But there are no formal, generally accepted guidelines for analyzing tax systems. As a result the Ban...
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| Format: | Brief |
| Language: | English |
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World Bank, Washington, DC
2012
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| Online Access: | http://documents.worldbank.org/curated/en/2000/04/1047354/reforming-tax-systems-lessons-1990s http://hdl.handle.net/10986/11435 |
| Summary: | World Bank-supported efforts to reform
public institutions--including tax and customs
administration--increasingly rely on institutional analysis.
But there are no formal, generally accepted guidelines for
analyzing tax systems. As a result the Bank's task
managers and team leaders conduct these analyses in very
different ways. The paper on which this Note is based
reviewed 83 Bank-financed tax and customs reform operations
in the 1990s to assess whether current approaches fall
within the bounds of institutional analysis and add up to a
consistent methodology. The review compiled Bank projects
that supported tax administration reform, compared their
diagnostic work to an emerging diagnostic model, and
assessed their focus and their results. |
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