South Asia Economic Focus, June 2012: Creating Fiscal Space through Revenue Mobilization

This book focuses on the creation of fiscal space through revenue mobilization, although such efforts are best made using a comprehensive framework that examines all available sources. Those sources include: (a) reducing lower-priority spending, (b...

Full description

Bibliographic Details
Main Author: World Bank
Format: Economic & Sector Work
Language:English
en_US
Published: Washington, DC 2012
Subjects:
GDP
NPL
TAX
Online Access:http://documents.worldbank.org/curated/en/2012/06/16768816/south-asia-economic-focus-review-economic-developments-south-asian-countries-creating-fiscal-space-through-revenue-mobilization
http://hdl.handle.net/10986/11925
id okr-10986-11925
recordtype oai_dc
repository_type Digital Repository
institution_category Foreign Institution
institution Digital Repositories
building World Bank Open Knowledge Repository
collection World Bank
language English
en_US
topic ADVANCED COUNTRIES
ADVANCED ECONOMIES
AGGREGATE DEMAND
AGRICULTURE
ARBITRAGE
BANK DEBT
BARRIER
BENCHMARK
BENCHMARKS
BUREAUCRATIC QUALITY
CAPITAL FORMATION
CAPITAL INVESTMENT
CENTRAL BANKS
CLIENT COUNTRIES
CODES OF CONDUCT
COMPLIANCE COSTS
CONSUMER PRICE INDEX
CONSUMER PRICE INFLATION
CORPORATE INCOME TAX
COUNTRY DUMMIES
COUNTRY DUMMY
COUNTRY RISK
CREDIT CARD
DATA AVAILABILITY
DEBT
DEBT LEVELS
DEBT MANAGEMENT
DEBTS
DEDUCTIONS
DEMOGRAPHIC
DEPOSIT
DEPOSITS
DEVELOPING COUNTRIES
DEVELOPING ECONOMIES
DEVELOPMENT ECONOMICS
DEVELOPMENT PATH
DEVELOPMENT STRATEGY
DIRECT TAXATION
DOMESTIC DEBT
DOMESTIC ECONOMY
DUMMY VARIABLE
ECONOMIC COOPERATION
ECONOMIC DEVELOPMENT
ECONOMIC DEVELOPMENTS
ECONOMIC EFFICIENCY
ECONOMIC GROWTH
ECONOMIC OUTLOOK
ECONOMIC PERFORMANCE
ECONOMIC STRUCTURE
ECONOMIC STRUCTURES
EFFECTIVE TAX RATES
EMERGING ECONOMIES
EMERGING MARKETS
EVASION
EXCISE TAXES
EXCLUSION
EXPENDITURE
EXPENDITURES
EXPORT SUBSIDIES
EXPORT TAXATION
EXPORT TAXES
EXPORTS
EXTERNAL DEBT
FEE COLLECTION
FINANCIAL CRISIS
FINANCIAL MANAGEMENT
FINANCIAL REPORTING
FISCAL CONSOLIDATION
FISCAL DEFICITS
FISCAL MANAGEMENT
GDP
GDP PER CAPITA
GOOD GOVERNANCE
GOVERNANCE INDICATORS
GOVERNMENT EXPENDITURE
GOVERNMENT FINANCE
GOVERNMENT REVENUE
GOVERNMENT SPENDING
GROSS DOMESTIC PRODUCT
HUMAN CAPITAL
HUMAN CAPITAL DEVELOPMENT
HUMAN DEVELOPMENT
INCOME DISTRIBUTION
INCOME GROWTH
INCOME INEQUALITY
INCOME LEVEL
INCOME LEVELS
INCOME TAX
INCOME TAX REFORMS
INCOME TAXES
INCOMES
INFLATION
INFORMAL ECONOMY
INFORMATION TECHNOLOGY
INTEREST EXPENDITURES
INTEREST INCOME
INTERNATIONAL BANK
INTERNATIONAL BEST PRACTICE
INTERNATIONAL COMPETITION
INTERNATIONAL DEVELOPMENT
INTERNATIONAL STANDARDS
INTERNATIONAL TRADE
INVENTORY
JOB CREATION
LICENSES
LIMITED BORROWING CAPACITY
LOCAL GOVERNMENTS
LOW-INCOME COUNTRIES
LOW-INCOME COUNTRY
MACROECONOMIC STABILITY
MARKET FAILURES
MONETARY FUND
NATIONAL INCOME
NATURAL RESOURCE
NATURAL RESOURCES
NONTAX REVENUE
NPL
OPEN ECONOMY
OUTSTANDING DEBT
OUTSTANDING GOVERNMENT DEBT
PARTIAL EQUILIBRIUM ANALYSIS
PENSION
PENSION CONTRIBUTIONS
PER CAPITA INCOME
PERSONAL INCOME
PERSONAL INCOME TAX
PERSONAL INCOME TAXES
PRIVATE SECTOR
PRODUCTION COSTS
PROGRESSIVE TAX
PUBLIC
PUBLIC DEBT
PUBLIC ECONOMICS
PUBLIC EXPENDITURE
PUBLIC EXPENDITURES
PUBLIC INVESTMENT
PUBLIC POLICIES
PUBLIC SECTOR
PUBLIC SERVICE
PUBLIC SPENDING
REAL GDP
REGRESSION ANALYSIS
REMITTANCE
RESERVE
RESERVE BANK
RETURNS
REVENUE COLLECTION
REVENUE GROWTH
REVENUE PERFORMANCE
REVENUE SOURCES
SAFETY NETS
SALES TAX
SALES TAXES
SMALL BUSINESSES
SOCIAL DEVELOPMENT
SOCIAL PROTECTION
STATE BANK
SUSTAINABILITY ANALYSES
SUSTAINABILITY ANALYSIS
TAX
TAX ADMINISTRATION
TAX ADMINISTRATION SYSTEMS
TAX ARBITRAGE
TAX AUDITS
TAX BASE
TAX BASES
TAX BRACKETS
TAX COLLECTION
TAX COMPLIANCE
TAX CREDIT
TAX ENFORCEMENT
TAX EVASION
TAX EXEMPTIONS
TAX EXPENDITURES
TAX INCENTIVES
TAX LAWS
TAX POLICIES
TAX POLICY
TAX PREFERENCES
TAX RATE
TAX RATES
TAX REFORM
TAX REGIME
TAX REGIMES
TAX REVENUE
TAX REVENUES
TAX STRUCTURE
TAX STRUCTURES
TAX SYSTEM
TAX SYSTEMS
TAXATION
TRADE LIBERALIZATION
TRADE TAX
TRADE TAXES
TRANSPARENCY
TURNOVER
TURNOVER TAX
TURNOVER TAXES
URBANIZATION
USE TAX
USER CHARGES
VALUE ADDED
VALUE ADDED TAX
WEALTH
WITHDRAWAL
WORLD DEVELOPMENT INDICATORS
spellingShingle ADVANCED COUNTRIES
ADVANCED ECONOMIES
AGGREGATE DEMAND
AGRICULTURE
ARBITRAGE
BANK DEBT
BARRIER
BENCHMARK
BENCHMARKS
BUREAUCRATIC QUALITY
CAPITAL FORMATION
CAPITAL INVESTMENT
CENTRAL BANKS
CLIENT COUNTRIES
CODES OF CONDUCT
COMPLIANCE COSTS
CONSUMER PRICE INDEX
CONSUMER PRICE INFLATION
CORPORATE INCOME TAX
COUNTRY DUMMIES
COUNTRY DUMMY
COUNTRY RISK
CREDIT CARD
DATA AVAILABILITY
DEBT
DEBT LEVELS
DEBT MANAGEMENT
DEBTS
DEDUCTIONS
DEMOGRAPHIC
DEPOSIT
DEPOSITS
DEVELOPING COUNTRIES
DEVELOPING ECONOMIES
DEVELOPMENT ECONOMICS
DEVELOPMENT PATH
DEVELOPMENT STRATEGY
DIRECT TAXATION
DOMESTIC DEBT
DOMESTIC ECONOMY
DUMMY VARIABLE
ECONOMIC COOPERATION
ECONOMIC DEVELOPMENT
ECONOMIC DEVELOPMENTS
ECONOMIC EFFICIENCY
ECONOMIC GROWTH
ECONOMIC OUTLOOK
ECONOMIC PERFORMANCE
ECONOMIC STRUCTURE
ECONOMIC STRUCTURES
EFFECTIVE TAX RATES
EMERGING ECONOMIES
EMERGING MARKETS
EVASION
EXCISE TAXES
EXCLUSION
EXPENDITURE
EXPENDITURES
EXPORT SUBSIDIES
EXPORT TAXATION
EXPORT TAXES
EXPORTS
EXTERNAL DEBT
FEE COLLECTION
FINANCIAL CRISIS
FINANCIAL MANAGEMENT
FINANCIAL REPORTING
FISCAL CONSOLIDATION
FISCAL DEFICITS
FISCAL MANAGEMENT
GDP
GDP PER CAPITA
GOOD GOVERNANCE
GOVERNANCE INDICATORS
GOVERNMENT EXPENDITURE
GOVERNMENT FINANCE
GOVERNMENT REVENUE
GOVERNMENT SPENDING
GROSS DOMESTIC PRODUCT
HUMAN CAPITAL
HUMAN CAPITAL DEVELOPMENT
HUMAN DEVELOPMENT
INCOME DISTRIBUTION
INCOME GROWTH
INCOME INEQUALITY
INCOME LEVEL
INCOME LEVELS
INCOME TAX
INCOME TAX REFORMS
INCOME TAXES
INCOMES
INFLATION
INFORMAL ECONOMY
INFORMATION TECHNOLOGY
INTEREST EXPENDITURES
INTEREST INCOME
INTERNATIONAL BANK
INTERNATIONAL BEST PRACTICE
INTERNATIONAL COMPETITION
INTERNATIONAL DEVELOPMENT
INTERNATIONAL STANDARDS
INTERNATIONAL TRADE
INVENTORY
JOB CREATION
LICENSES
LIMITED BORROWING CAPACITY
LOCAL GOVERNMENTS
LOW-INCOME COUNTRIES
LOW-INCOME COUNTRY
MACROECONOMIC STABILITY
MARKET FAILURES
MONETARY FUND
NATIONAL INCOME
NATURAL RESOURCE
NATURAL RESOURCES
NONTAX REVENUE
NPL
OPEN ECONOMY
OUTSTANDING DEBT
OUTSTANDING GOVERNMENT DEBT
PARTIAL EQUILIBRIUM ANALYSIS
PENSION
PENSION CONTRIBUTIONS
PER CAPITA INCOME
PERSONAL INCOME
PERSONAL INCOME TAX
PERSONAL INCOME TAXES
PRIVATE SECTOR
PRODUCTION COSTS
PROGRESSIVE TAX
PUBLIC
PUBLIC DEBT
PUBLIC ECONOMICS
PUBLIC EXPENDITURE
PUBLIC EXPENDITURES
PUBLIC INVESTMENT
PUBLIC POLICIES
PUBLIC SECTOR
PUBLIC SERVICE
PUBLIC SPENDING
REAL GDP
REGRESSION ANALYSIS
REMITTANCE
RESERVE
RESERVE BANK
RETURNS
REVENUE COLLECTION
REVENUE GROWTH
REVENUE PERFORMANCE
REVENUE SOURCES
SAFETY NETS
SALES TAX
SALES TAXES
SMALL BUSINESSES
SOCIAL DEVELOPMENT
SOCIAL PROTECTION
STATE BANK
SUSTAINABILITY ANALYSES
SUSTAINABILITY ANALYSIS
TAX
TAX ADMINISTRATION
TAX ADMINISTRATION SYSTEMS
TAX ARBITRAGE
TAX AUDITS
TAX BASE
TAX BASES
TAX BRACKETS
TAX COLLECTION
TAX COMPLIANCE
TAX CREDIT
TAX ENFORCEMENT
TAX EVASION
TAX EXEMPTIONS
TAX EXPENDITURES
TAX INCENTIVES
TAX LAWS
TAX POLICIES
TAX POLICY
TAX PREFERENCES
TAX RATE
TAX RATES
TAX REFORM
TAX REGIME
TAX REGIMES
TAX REVENUE
TAX REVENUES
TAX STRUCTURE
TAX STRUCTURES
TAX SYSTEM
TAX SYSTEMS
TAXATION
TRADE LIBERALIZATION
TRADE TAX
TRADE TAXES
TRANSPARENCY
TURNOVER
TURNOVER TAX
TURNOVER TAXES
URBANIZATION
USE TAX
USER CHARGES
VALUE ADDED
VALUE ADDED TAX
WEALTH
WITHDRAWAL
WORLD DEVELOPMENT INDICATORS
World Bank
South Asia Economic Focus, June 2012: Creating Fiscal Space through Revenue Mobilization
geographic_facet South Asia
description This book focuses on the creation of fiscal space through revenue mobilization, although such efforts are best made using a comprehensive framework that examines all available sources. Those sources include: (a) reducing lower-priority spending, (b) enhancing the capacity to implement priorities so that capital investment and social service provision can be carried out at reduced cost, (c) reforming subsidies or transfer programs to make them more targeted and efficient, and (d) rationalizing administered prices of publicly provided goods and services. The book is organized as follows: chapter two examines the factors that could account for the low revenue collection in South Asia. Chapter three describes the tax systems in South Asia and assesses them against a number of benchmarks that are commonly used in the literature, such as international comparisons, estimates of buoyancy, and tax yields, and then discusses key elements of tax administration in South Asia. Chapter four presents information on nontax revenues, and chapter five concludes with some key policy implications.
format Economic & Sector Work
author World Bank
author_facet World Bank
author_sort World Bank
title South Asia Economic Focus, June 2012: Creating Fiscal Space through Revenue Mobilization
title_short South Asia Economic Focus, June 2012: Creating Fiscal Space through Revenue Mobilization
title_full South Asia Economic Focus, June 2012: Creating Fiscal Space through Revenue Mobilization
title_fullStr South Asia Economic Focus, June 2012: Creating Fiscal Space through Revenue Mobilization
title_full_unstemmed South Asia Economic Focus, June 2012: Creating Fiscal Space through Revenue Mobilization
title_sort south asia economic focus, june 2012: creating fiscal space through revenue mobilization
publisher Washington, DC
publishDate 2012
url http://documents.worldbank.org/curated/en/2012/06/16768816/south-asia-economic-focus-review-economic-developments-south-asian-countries-creating-fiscal-space-through-revenue-mobilization
http://hdl.handle.net/10986/11925
_version_ 1764418489279315968
spelling okr-10986-119252021-04-23T14:02:58Z South Asia Economic Focus, June 2012: Creating Fiscal Space through Revenue Mobilization World Bank ADVANCED COUNTRIES ADVANCED ECONOMIES AGGREGATE DEMAND AGRICULTURE ARBITRAGE BANK DEBT BARRIER BENCHMARK BENCHMARKS BUREAUCRATIC QUALITY CAPITAL FORMATION CAPITAL INVESTMENT CENTRAL BANKS CLIENT COUNTRIES CODES OF CONDUCT COMPLIANCE COSTS CONSUMER PRICE INDEX CONSUMER PRICE INFLATION CORPORATE INCOME TAX COUNTRY DUMMIES COUNTRY DUMMY COUNTRY RISK CREDIT CARD DATA AVAILABILITY DEBT DEBT LEVELS DEBT MANAGEMENT DEBTS DEDUCTIONS DEMOGRAPHIC DEPOSIT DEPOSITS DEVELOPING COUNTRIES DEVELOPING ECONOMIES DEVELOPMENT ECONOMICS DEVELOPMENT PATH DEVELOPMENT STRATEGY DIRECT TAXATION DOMESTIC DEBT DOMESTIC ECONOMY DUMMY VARIABLE ECONOMIC COOPERATION ECONOMIC DEVELOPMENT ECONOMIC DEVELOPMENTS ECONOMIC EFFICIENCY ECONOMIC GROWTH ECONOMIC OUTLOOK ECONOMIC PERFORMANCE ECONOMIC STRUCTURE ECONOMIC STRUCTURES EFFECTIVE TAX RATES EMERGING ECONOMIES EMERGING MARKETS EVASION EXCISE TAXES EXCLUSION EXPENDITURE EXPENDITURES EXPORT SUBSIDIES EXPORT TAXATION EXPORT TAXES EXPORTS EXTERNAL DEBT FEE COLLECTION FINANCIAL CRISIS FINANCIAL MANAGEMENT FINANCIAL REPORTING FISCAL CONSOLIDATION FISCAL DEFICITS FISCAL MANAGEMENT GDP GDP PER CAPITA GOOD GOVERNANCE GOVERNANCE INDICATORS GOVERNMENT EXPENDITURE GOVERNMENT FINANCE GOVERNMENT REVENUE GOVERNMENT SPENDING GROSS DOMESTIC PRODUCT HUMAN CAPITAL HUMAN CAPITAL DEVELOPMENT HUMAN DEVELOPMENT INCOME DISTRIBUTION INCOME GROWTH INCOME INEQUALITY INCOME LEVEL INCOME LEVELS INCOME TAX INCOME TAX REFORMS INCOME TAXES INCOMES INFLATION INFORMAL ECONOMY INFORMATION TECHNOLOGY INTEREST EXPENDITURES INTEREST INCOME INTERNATIONAL BANK INTERNATIONAL BEST PRACTICE INTERNATIONAL COMPETITION INTERNATIONAL DEVELOPMENT INTERNATIONAL STANDARDS INTERNATIONAL TRADE INVENTORY JOB CREATION LICENSES LIMITED BORROWING CAPACITY LOCAL GOVERNMENTS LOW-INCOME COUNTRIES LOW-INCOME COUNTRY MACROECONOMIC STABILITY MARKET FAILURES MONETARY FUND NATIONAL INCOME NATURAL RESOURCE NATURAL RESOURCES NONTAX REVENUE NPL OPEN ECONOMY OUTSTANDING DEBT OUTSTANDING GOVERNMENT DEBT PARTIAL EQUILIBRIUM ANALYSIS PENSION PENSION CONTRIBUTIONS PER CAPITA INCOME PERSONAL INCOME PERSONAL INCOME TAX PERSONAL INCOME TAXES PRIVATE SECTOR PRODUCTION COSTS PROGRESSIVE TAX PUBLIC PUBLIC DEBT PUBLIC ECONOMICS PUBLIC EXPENDITURE PUBLIC EXPENDITURES PUBLIC INVESTMENT PUBLIC POLICIES PUBLIC SECTOR PUBLIC SERVICE PUBLIC SPENDING REAL GDP REGRESSION ANALYSIS REMITTANCE RESERVE RESERVE BANK RETURNS REVENUE COLLECTION REVENUE GROWTH REVENUE PERFORMANCE REVENUE SOURCES SAFETY NETS SALES TAX SALES TAXES SMALL BUSINESSES SOCIAL DEVELOPMENT SOCIAL PROTECTION STATE BANK SUSTAINABILITY ANALYSES SUSTAINABILITY ANALYSIS TAX TAX ADMINISTRATION TAX ADMINISTRATION SYSTEMS TAX ARBITRAGE TAX AUDITS TAX BASE TAX BASES TAX BRACKETS TAX COLLECTION TAX COMPLIANCE TAX CREDIT TAX ENFORCEMENT TAX EVASION TAX EXEMPTIONS TAX EXPENDITURES TAX INCENTIVES TAX LAWS TAX POLICIES TAX POLICY TAX PREFERENCES TAX RATE TAX RATES TAX REFORM TAX REGIME TAX REGIMES TAX REVENUE TAX REVENUES TAX STRUCTURE TAX STRUCTURES TAX SYSTEM TAX SYSTEMS TAXATION TRADE LIBERALIZATION TRADE TAX TRADE TAXES TRANSPARENCY TURNOVER TURNOVER TAX TURNOVER TAXES URBANIZATION USE TAX USER CHARGES VALUE ADDED VALUE ADDED TAX WEALTH WITHDRAWAL WORLD DEVELOPMENT INDICATORS This book focuses on the creation of fiscal space through revenue mobilization, although such efforts are best made using a comprehensive framework that examines all available sources. Those sources include: (a) reducing lower-priority spending, (b) enhancing the capacity to implement priorities so that capital investment and social service provision can be carried out at reduced cost, (c) reforming subsidies or transfer programs to make them more targeted and efficient, and (d) rationalizing administered prices of publicly provided goods and services. The book is organized as follows: chapter two examines the factors that could account for the low revenue collection in South Asia. Chapter three describes the tax systems in South Asia and assesses them against a number of benchmarks that are commonly used in the literature, such as international comparisons, estimates of buoyancy, and tax yields, and then discusses key elements of tax administration in South Asia. Chapter four presents information on nontax revenues, and chapter five concludes with some key policy implications. 2012-12-06T20:37:15Z 2012-12-06T20:37:15Z 2012-06 http://documents.worldbank.org/curated/en/2012/06/16768816/south-asia-economic-focus-review-economic-developments-south-asian-countries-creating-fiscal-space-through-revenue-mobilization http://hdl.handle.net/10986/11925 English en_US CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo/ World Bank Washington, DC Economic & Sector Work Economic & Sector Work :: Other Financial Sector Study South Asia