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 |
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okr-10986-114352021-06-14T11:02:29Z Reforming Tax Systems : Lessons from the 1990s De Wulf, Luc ACCOUNTABILITY ACCOUNTING ADJUSTMENT LENDING ADMINISTRATIVE AUTONOMY ADMINISTRATIVE BUDGETS ADMINISTRATIVE CAPACITY ANTICORRUPTION AUDITS BUSINESS ENVIRONMENT CIVIL SERVICE CIVIL SOCIETY CONSTITUTIONAL LAW CORRUPTION DIVISION OF POWERS FINANCIAL MANAGEMENT FISCAL GOOD GOVERNANCE INSTITUTIONAL ANALYSIS INSTITUTIONAL FRAMEWORK INSTITUTIONAL REFORMS LEGAL PROVISIONS MACROECONOMIC STABILITY NATIONS PENALTIES PERFORMANCE INDICATORS POLITICAL INTERFERENCE PRESIDENCY PRIVATE SECTOR PRIVATIZATION PROVISIONS PUBLIC LOANS PUBLIC SECTOR PUBLIC SECTOR MANAGEMENT PUBLIC SECTOR REFORM REVENUE ADMINISTRATION REVENUE AUTHORITIES RISK OF CORRUPTION SERVICE DELIVERY TAX TAX ADMINISTRATION TAX ADMINISTRATIONS TAX BASE TAX COLLECTION TAX POLICY TAX REFORM TAX SYSTEM TAX SYSTEMS TAXATION TAXPAYER COMPLIANCE TECHNICAL ASSISTANCE TRANSPARENCY TAX SYSTEMS TAX REFORMS TAX ADMINISTRATION INSTITUTIONAL ANALYSIS CUSTOMS ADMINISTRATION PROJECT DESIGN SERVICE DELIVERY QUALITY OF SERVICE CUSTOMER SERVICE TRADE FACILITATION INCENTIVES CORRUPTION IN POLITICS CIVIL SERVICE REFORMS TECHNICAL ASSISTANCE PROJECTS TAX COLLECTION INSPECTIONS PERFORMANCE INDICATORS 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. 2012-08-13T15:03:48Z 2012-08-13T15:03:48Z 2000-04 http://documents.worldbank.org/curated/en/2000/04/1047354/reforming-tax-systems-lessons-1990s http://hdl.handle.net/10986/11435 English PREM Notes; No. 37 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 |
ACCOUNTABILITY ACCOUNTING ADJUSTMENT LENDING ADMINISTRATIVE AUTONOMY ADMINISTRATIVE BUDGETS ADMINISTRATIVE CAPACITY ANTICORRUPTION AUDITS BUSINESS ENVIRONMENT CIVIL SERVICE CIVIL SOCIETY CONSTITUTIONAL LAW CORRUPTION DIVISION OF POWERS FINANCIAL MANAGEMENT FISCAL GOOD GOVERNANCE INSTITUTIONAL ANALYSIS INSTITUTIONAL FRAMEWORK INSTITUTIONAL REFORMS LEGAL PROVISIONS MACROECONOMIC STABILITY NATIONS PENALTIES PERFORMANCE INDICATORS POLITICAL INTERFERENCE PRESIDENCY PRIVATE SECTOR PRIVATIZATION PROVISIONS PUBLIC LOANS PUBLIC SECTOR PUBLIC SECTOR MANAGEMENT PUBLIC SECTOR REFORM REVENUE ADMINISTRATION REVENUE AUTHORITIES RISK OF CORRUPTION SERVICE DELIVERY TAX TAX ADMINISTRATION TAX ADMINISTRATIONS TAX BASE TAX COLLECTION TAX POLICY TAX REFORM TAX SYSTEM TAX SYSTEMS TAXATION TAXPAYER COMPLIANCE TECHNICAL ASSISTANCE TRANSPARENCY TAX SYSTEMS TAX REFORMS TAX ADMINISTRATION INSTITUTIONAL ANALYSIS CUSTOMS ADMINISTRATION PROJECT DESIGN SERVICE DELIVERY QUALITY OF SERVICE CUSTOMER SERVICE TRADE FACILITATION INCENTIVES CORRUPTION IN POLITICS CIVIL SERVICE REFORMS TECHNICAL ASSISTANCE PROJECTS TAX COLLECTION INSPECTIONS PERFORMANCE INDICATORS |
| spellingShingle |
ACCOUNTABILITY ACCOUNTING ADJUSTMENT LENDING ADMINISTRATIVE AUTONOMY ADMINISTRATIVE BUDGETS ADMINISTRATIVE CAPACITY ANTICORRUPTION AUDITS BUSINESS ENVIRONMENT CIVIL SERVICE CIVIL SOCIETY CONSTITUTIONAL LAW CORRUPTION DIVISION OF POWERS FINANCIAL MANAGEMENT FISCAL GOOD GOVERNANCE INSTITUTIONAL ANALYSIS INSTITUTIONAL FRAMEWORK INSTITUTIONAL REFORMS LEGAL PROVISIONS MACROECONOMIC STABILITY NATIONS PENALTIES PERFORMANCE INDICATORS POLITICAL INTERFERENCE PRESIDENCY PRIVATE SECTOR PRIVATIZATION PROVISIONS PUBLIC LOANS PUBLIC SECTOR PUBLIC SECTOR MANAGEMENT PUBLIC SECTOR REFORM REVENUE ADMINISTRATION REVENUE AUTHORITIES RISK OF CORRUPTION SERVICE DELIVERY TAX TAX ADMINISTRATION TAX ADMINISTRATIONS TAX BASE TAX COLLECTION TAX POLICY TAX REFORM TAX SYSTEM TAX SYSTEMS TAXATION TAXPAYER COMPLIANCE TECHNICAL ASSISTANCE TRANSPARENCY TAX SYSTEMS TAX REFORMS TAX ADMINISTRATION INSTITUTIONAL ANALYSIS CUSTOMS ADMINISTRATION PROJECT DESIGN SERVICE DELIVERY QUALITY OF SERVICE CUSTOMER SERVICE TRADE FACILITATION INCENTIVES CORRUPTION IN POLITICS CIVIL SERVICE REFORMS TECHNICAL ASSISTANCE PROJECTS TAX COLLECTION INSPECTIONS PERFORMANCE INDICATORS De Wulf, Luc Reforming Tax Systems : Lessons from the 1990s |
| relation |
PREM Notes; No. 37 |
| description |
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. |
| format |
Publications & Research :: Brief |
| author |
De Wulf, Luc |
| author_facet |
De Wulf, Luc |
| author_sort |
De Wulf, Luc |
| title |
Reforming Tax Systems : Lessons from the 1990s |
| title_short |
Reforming Tax Systems : Lessons from the 1990s |
| title_full |
Reforming Tax Systems : Lessons from the 1990s |
| title_fullStr |
Reforming Tax Systems : Lessons from the 1990s |
| title_full_unstemmed |
Reforming Tax Systems : Lessons from the 1990s |
| title_sort |
reforming tax systems : lessons from the 1990s |
| publisher |
World Bank, Washington, DC |
| publishDate |
2012 |
| url |
http://documents.worldbank.org/curated/en/2000/04/1047354/reforming-tax-systems-lessons-1990s http://hdl.handle.net/10986/11435 |
| _version_ |
1764416721649664000 |