Avoiding the Fiscal Pitfalls of Subnational Regulation : How to Optimize Local Regulatory Fees to Encourage Growth

Facility for Investment Climate Advisory Services (FIAS)

Bibliographic Details
Main Authors: International Finance Corporation, World Bank, Multilateral Investment Guarantee Agency
Format: Report
Language:English
en_US
Published: Washington, DC 2017
Subjects:
EBF
PER
TAX
Online Access:http://documents.worldbank.org/curated/en/941801468330899503/Avoiding-the-fiscal-pitfalls-of-subnational-regulation-how-to-optimize-local-regulatory-fees-to-encourage-growth
http://hdl.handle.net/10986/27217
id okr-10986-27217
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 AFFILIATES
ALLOCATION OF RESOURCES
AUTONOMY
BAD DEBT
BANK
BANKS
BARRIERS TO ENTRY
BENEFICIARIES
BUDGET
BUDGET CONSTRAINT
BUDGETING
BUDGETS
BUSINESS LICENSES
BUSINESS TAXES
CADASTRES
CAPACITY BUILDING
CAPITAL GAINS
CENTRAL ADMINISTRATION
CENTRAL GOVERNMENT
CENTRAL GOVERNMENTS
CHECKS
CITIES
CITY
CITY ADMINISTRATION
COMMUNITY
COMPETITIVE MARKETS
COMPLIANCE COSTS
CONSOLIDATION
CONTRACTS
CORPORATE INCOME TAX
CRITERIA
CURRENCY
DEBT
DECENTRALIZATION
DEFICITS
DEREGULATION
DEVELOPING COUNTRIES
DISTRICT
DISTRICT REVENUES
DISTRICTS
EBF
ECONOMIC GROWTH
EMPLOYMENT
ENABLING ENVIRONMENT
EXCISE TAXES
EXPENDITURE
EXPENDITURES
FEDERAL LAW
FEDERAL STRUCTURE OF GOVERNMENT
FEDERAL TAXES
FEES
FINANCE
FISCAL AUTONOMY
FISCAL CONSTRAINTS
FISCAL DECENTRALIZATION
FISCAL FEDERALISM
FISCAL FRAMEWORK
FISCAL IMPACT
FISCAL NEUTRALITY
FISCAL REFORM
FISCAL REFORMS
FISCAL TRANSFER
FISCAL TRANSFERS
FOREIGN INVESTMENT
FUTURE
GOOD
GOVERNANCE
GOVERNMENT FINANCE SYSTEM
GOVERNMENT FINANCES
GOVERNMENT REGULATION
GOVERNMENT REGULATIONS
GOVERNMENT REVENUE
GOVERNOR
GROSS DOMESTIC PRODUCT
GROUP INVESTMENT
GUARANTEE
HOUSING
IMMOVABLE PROPERTY
INCOME TAXES
INDEPENDENT JUDICIARY
INDUSTRY
INFLATION
INSURANCE
INTEREST
INTERESTS
INTERGOVERNMENTAL FISCAL RELATIONS
INTERGOVERNMENTAL TRANSFERS
INTERNATIONAL DEVELOPMENT
INTERNATIONAL FINANCE
INVESTMENT
INVESTMENT CLIMATE
INVESTMENTS
LAND
LAND TAXES
LAND USE
LAND USE CONTROL
LAND VALUE
LARGE CITIES
LAWS
LEGISLATION
LEVEL OF GOVERNMENT
LEVIES
LEVY
LICENSES
LOANS
LOCAL ADMINISTRATION
LOCAL BUSINESS
LOCAL FINANCE
LOCAL FINANCES
LOCAL GOVERNMENT
LOCAL GOVERNMENT FINANCE
LOCAL GOVERNMENTS
LOCAL PUBLIC SERVICES
LOCAL REVENUE
LOCAL REVENUE SOURCES
LOCAL TAXES
MANAGEMENT
MANDATES
MARKET VALUE
MARKETS
MAYOR
MAYORS
MEDIUM ENTERPRISE
MEDIUM ENTERPRISES
MINISTRY
MUNICIPALITIES
MUNICIPALITY
NATURAL RESOURCES
NET REVENUE
NOTARIES
NUISANCE TAXES
OPTIONS
PER
PERSONAL INCOME
POLICY ANALYSIS
POLICY DECISIONS
POLICY PROCESS
POLICY REFORMS
PORTFOLIO
PRIVATE SECTOR
PROFITS
PROJECTS
PROPERTIES
PROPERTY TAX ADMINISTRATION
PROPERTY TAX RECORDS
PROPERTY TAX REFORM
PROPERTY TAXES
PROPERTY TRANSFER TAXES
PROPERTY TRANSFERS
PROVINCE
PROVINCIAL LEVEL
PROVISIONS
PUBLIC
PUBLIC DOMAIN
PUBLIC GOODS
PUBLIC REVENUES
PUBLIC SECTOR
PUBLIC SECTOR ACCOUNTABILITY
PUBLIC SPENDING
REFORM PROGRAMS
REGISTRATION FEE
REGISTRATION FEES
REGULATION
REGULATORY AUTHORITY
REGULATORY SYSTEM
REGULATORY SYSTEMS
REVENUE
REVENUE ADEQUACY
REVENUE ASSIGNMENT
REVENUE AUTHORITY
REVENUE COLLECTIONS
REVENUE GROWTH
REVENUE LOSS
REVENUE MOBILIZATION
REVENUE NEEDS
REVENUE PERFORMANCE
REVENUE SHORTFALLS
REVENUE SOURCE
REVENUE SOURCES
REVENUE STRUCTURE
RISK
SALES TAXES
SAVING
SAVINGS
SEWERAGE SERVICES
SHARE
SMALL BUSINESS
SMALL BUSINESSES
SMALL TOWN
SMALL TOWNS
SOCIAL SERVICES
STAMP DUTIES
STAMP DUTY
STATE GOVERNMENT
STATE GOVERNMENTS
STRATEGIES
SUBNATIONAL
SUBNATIONAL AUTHORITIES
SUBNATIONAL EXPENDITURE
SUBNATIONAL GOVERNMENT
SUBNATIONAL GOVERNMENTS
SUBNATIONAL REFORM
SURCHARGES
TARIFFS
TAX
TAX ADMINISTRATION
TAX ADMINISTRATION CAPACITY
TAX ASSESSMENTS
TAX BASE
TAX BASES
TAX BURDEN
TAX BURDENS
TAX CODE
TAX COLLECTION
TAX COLLECTIONS
TAX COLLECTORS
TAX EXPENDITURE
TAX INSTRUMENTS
TAX RATE
TAX RATES
TAX REFORM
TAX REFORMS
TAX REGIMES
TAX REVENUE
TAX REVENUES
TAX STRUCTURE
TAX SYSTEM
TAX SYSTEMS
TAXATION
TAXES
TAXES ON PROPERTY
TAXPAYERS
TECHNICAL ASSISTANCE
TOWN
TOWNS
TRANSACTIONS
TRANSFERS
TRANSITION COUNTRIES
TRANSITION ECONOMIES
TRANSPARENCY
TRANSPORT
TREASURY
TURNOVER
UNFUNDED MANDATES
USER CHARGES
UTILITIES
VALUATION
VALUATION SYSTEMS
VALUE
VILLAGE
spellingShingle AFFILIATES
ALLOCATION OF RESOURCES
AUTONOMY
BAD DEBT
BANK
BANKS
BARRIERS TO ENTRY
BENEFICIARIES
BUDGET
BUDGET CONSTRAINT
BUDGETING
BUDGETS
BUSINESS LICENSES
BUSINESS TAXES
CADASTRES
CAPACITY BUILDING
CAPITAL GAINS
CENTRAL ADMINISTRATION
CENTRAL GOVERNMENT
CENTRAL GOVERNMENTS
CHECKS
CITIES
CITY
CITY ADMINISTRATION
COMMUNITY
COMPETITIVE MARKETS
COMPLIANCE COSTS
CONSOLIDATION
CONTRACTS
CORPORATE INCOME TAX
CRITERIA
CURRENCY
DEBT
DECENTRALIZATION
DEFICITS
DEREGULATION
DEVELOPING COUNTRIES
DISTRICT
DISTRICT REVENUES
DISTRICTS
EBF
ECONOMIC GROWTH
EMPLOYMENT
ENABLING ENVIRONMENT
EXCISE TAXES
EXPENDITURE
EXPENDITURES
FEDERAL LAW
FEDERAL STRUCTURE OF GOVERNMENT
FEDERAL TAXES
FEES
FINANCE
FISCAL AUTONOMY
FISCAL CONSTRAINTS
FISCAL DECENTRALIZATION
FISCAL FEDERALISM
FISCAL FRAMEWORK
FISCAL IMPACT
FISCAL NEUTRALITY
FISCAL REFORM
FISCAL REFORMS
FISCAL TRANSFER
FISCAL TRANSFERS
FOREIGN INVESTMENT
FUTURE
GOOD
GOVERNANCE
GOVERNMENT FINANCE SYSTEM
GOVERNMENT FINANCES
GOVERNMENT REGULATION
GOVERNMENT REGULATIONS
GOVERNMENT REVENUE
GOVERNOR
GROSS DOMESTIC PRODUCT
GROUP INVESTMENT
GUARANTEE
HOUSING
IMMOVABLE PROPERTY
INCOME TAXES
INDEPENDENT JUDICIARY
INDUSTRY
INFLATION
INSURANCE
INTEREST
INTERESTS
INTERGOVERNMENTAL FISCAL RELATIONS
INTERGOVERNMENTAL TRANSFERS
INTERNATIONAL DEVELOPMENT
INTERNATIONAL FINANCE
INVESTMENT
INVESTMENT CLIMATE
INVESTMENTS
LAND
LAND TAXES
LAND USE
LAND USE CONTROL
LAND VALUE
LARGE CITIES
LAWS
LEGISLATION
LEVEL OF GOVERNMENT
LEVIES
LEVY
LICENSES
LOANS
LOCAL ADMINISTRATION
LOCAL BUSINESS
LOCAL FINANCE
LOCAL FINANCES
LOCAL GOVERNMENT
LOCAL GOVERNMENT FINANCE
LOCAL GOVERNMENTS
LOCAL PUBLIC SERVICES
LOCAL REVENUE
LOCAL REVENUE SOURCES
LOCAL TAXES
MANAGEMENT
MANDATES
MARKET VALUE
MARKETS
MAYOR
MAYORS
MEDIUM ENTERPRISE
MEDIUM ENTERPRISES
MINISTRY
MUNICIPALITIES
MUNICIPALITY
NATURAL RESOURCES
NET REVENUE
NOTARIES
NUISANCE TAXES
OPTIONS
PER
PERSONAL INCOME
POLICY ANALYSIS
POLICY DECISIONS
POLICY PROCESS
POLICY REFORMS
PORTFOLIO
PRIVATE SECTOR
PROFITS
PROJECTS
PROPERTIES
PROPERTY TAX ADMINISTRATION
PROPERTY TAX RECORDS
PROPERTY TAX REFORM
PROPERTY TAXES
PROPERTY TRANSFER TAXES
PROPERTY TRANSFERS
PROVINCE
PROVINCIAL LEVEL
PROVISIONS
PUBLIC
PUBLIC DOMAIN
PUBLIC GOODS
PUBLIC REVENUES
PUBLIC SECTOR
PUBLIC SECTOR ACCOUNTABILITY
PUBLIC SPENDING
REFORM PROGRAMS
REGISTRATION FEE
REGISTRATION FEES
REGULATION
REGULATORY AUTHORITY
REGULATORY SYSTEM
REGULATORY SYSTEMS
REVENUE
REVENUE ADEQUACY
REVENUE ASSIGNMENT
REVENUE AUTHORITY
REVENUE COLLECTIONS
REVENUE GROWTH
REVENUE LOSS
REVENUE MOBILIZATION
REVENUE NEEDS
REVENUE PERFORMANCE
REVENUE SHORTFALLS
REVENUE SOURCE
REVENUE SOURCES
REVENUE STRUCTURE
RISK
SALES TAXES
SAVING
SAVINGS
SEWERAGE SERVICES
SHARE
SMALL BUSINESS
SMALL BUSINESSES
SMALL TOWN
SMALL TOWNS
SOCIAL SERVICES
STAMP DUTIES
STAMP DUTY
STATE GOVERNMENT
STATE GOVERNMENTS
STRATEGIES
SUBNATIONAL
SUBNATIONAL AUTHORITIES
SUBNATIONAL EXPENDITURE
SUBNATIONAL GOVERNMENT
SUBNATIONAL GOVERNMENTS
SUBNATIONAL REFORM
SURCHARGES
TARIFFS
TAX
TAX ADMINISTRATION
TAX ADMINISTRATION CAPACITY
TAX ASSESSMENTS
TAX BASE
TAX BASES
TAX BURDEN
TAX BURDENS
TAX CODE
TAX COLLECTION
TAX COLLECTIONS
TAX COLLECTORS
TAX EXPENDITURE
TAX INSTRUMENTS
TAX RATE
TAX RATES
TAX REFORM
TAX REFORMS
TAX REGIMES
TAX REVENUE
TAX REVENUES
TAX STRUCTURE
TAX SYSTEM
TAX SYSTEMS
TAXATION
TAXES
TAXES ON PROPERTY
TAXPAYERS
TECHNICAL ASSISTANCE
TOWN
TOWNS
TRANSACTIONS
TRANSFERS
TRANSITION COUNTRIES
TRANSITION ECONOMIES
TRANSPARENCY
TRANSPORT
TREASURY
TURNOVER
UNFUNDED MANDATES
USER CHARGES
UTILITIES
VALUATION
VALUATION SYSTEMS
VALUE
VILLAGE
International Finance Corporation
World Bank
Multilateral Investment Guarantee Agency
Avoiding the Fiscal Pitfalls of Subnational Regulation : How to Optimize Local Regulatory Fees to Encourage Growth
description Facility for Investment Climate Advisory Services (FIAS)
format Report
author International Finance Corporation
World Bank
Multilateral Investment Guarantee Agency
author_facet International Finance Corporation
World Bank
Multilateral Investment Guarantee Agency
author_sort International Finance Corporation
title Avoiding the Fiscal Pitfalls of Subnational Regulation : How to Optimize Local Regulatory Fees to Encourage Growth
title_short Avoiding the Fiscal Pitfalls of Subnational Regulation : How to Optimize Local Regulatory Fees to Encourage Growth
title_full Avoiding the Fiscal Pitfalls of Subnational Regulation : How to Optimize Local Regulatory Fees to Encourage Growth
title_fullStr Avoiding the Fiscal Pitfalls of Subnational Regulation : How to Optimize Local Regulatory Fees to Encourage Growth
title_full_unstemmed Avoiding the Fiscal Pitfalls of Subnational Regulation : How to Optimize Local Regulatory Fees to Encourage Growth
title_sort avoiding the fiscal pitfalls of subnational regulation : how to optimize local regulatory fees to encourage growth
publisher Washington, DC
publishDate 2017
url http://documents.worldbank.org/curated/en/941801468330899503/Avoiding-the-fiscal-pitfalls-of-subnational-regulation-how-to-optimize-local-regulatory-fees-to-encourage-growth
http://hdl.handle.net/10986/27217
_version_ 1764463622940000256
spelling okr-10986-272172021-04-23T14:04:40Z Avoiding the Fiscal Pitfalls of Subnational Regulation : How to Optimize Local Regulatory Fees to Encourage Growth International Finance Corporation World Bank Multilateral Investment Guarantee Agency AFFILIATES ALLOCATION OF RESOURCES AUTONOMY BAD DEBT BANK BANKS BARRIERS TO ENTRY BENEFICIARIES BUDGET BUDGET CONSTRAINT BUDGETING BUDGETS BUSINESS LICENSES BUSINESS TAXES CADASTRES CAPACITY BUILDING CAPITAL GAINS CENTRAL ADMINISTRATION CENTRAL GOVERNMENT CENTRAL GOVERNMENTS CHECKS CITIES CITY CITY ADMINISTRATION COMMUNITY COMPETITIVE MARKETS COMPLIANCE COSTS CONSOLIDATION CONTRACTS CORPORATE INCOME TAX CRITERIA CURRENCY DEBT DECENTRALIZATION DEFICITS DEREGULATION DEVELOPING COUNTRIES DISTRICT DISTRICT REVENUES DISTRICTS EBF ECONOMIC GROWTH EMPLOYMENT ENABLING ENVIRONMENT EXCISE TAXES EXPENDITURE EXPENDITURES FEDERAL LAW FEDERAL STRUCTURE OF GOVERNMENT FEDERAL TAXES FEES FINANCE FISCAL AUTONOMY FISCAL CONSTRAINTS FISCAL DECENTRALIZATION FISCAL FEDERALISM FISCAL FRAMEWORK FISCAL IMPACT FISCAL NEUTRALITY FISCAL REFORM FISCAL REFORMS FISCAL TRANSFER FISCAL TRANSFERS FOREIGN INVESTMENT FUTURE GOOD GOVERNANCE GOVERNMENT FINANCE SYSTEM GOVERNMENT FINANCES GOVERNMENT REGULATION GOVERNMENT REGULATIONS GOVERNMENT REVENUE GOVERNOR GROSS DOMESTIC PRODUCT GROUP INVESTMENT GUARANTEE HOUSING IMMOVABLE PROPERTY INCOME TAXES INDEPENDENT JUDICIARY INDUSTRY INFLATION INSURANCE INTEREST INTERESTS INTERGOVERNMENTAL FISCAL RELATIONS INTERGOVERNMENTAL TRANSFERS INTERNATIONAL DEVELOPMENT INTERNATIONAL FINANCE INVESTMENT INVESTMENT CLIMATE INVESTMENTS LAND LAND TAXES LAND USE LAND USE CONTROL LAND VALUE LARGE CITIES LAWS LEGISLATION LEVEL OF GOVERNMENT LEVIES LEVY LICENSES LOANS LOCAL ADMINISTRATION LOCAL BUSINESS LOCAL FINANCE LOCAL FINANCES LOCAL GOVERNMENT LOCAL GOVERNMENT FINANCE LOCAL GOVERNMENTS LOCAL PUBLIC SERVICES LOCAL REVENUE LOCAL REVENUE SOURCES LOCAL TAXES MANAGEMENT MANDATES MARKET VALUE MARKETS MAYOR MAYORS MEDIUM ENTERPRISE MEDIUM ENTERPRISES MINISTRY MUNICIPALITIES MUNICIPALITY NATURAL RESOURCES NET REVENUE NOTARIES NUISANCE TAXES OPTIONS PER PERSONAL INCOME POLICY ANALYSIS POLICY DECISIONS POLICY PROCESS POLICY REFORMS PORTFOLIO PRIVATE SECTOR PROFITS PROJECTS PROPERTIES PROPERTY TAX ADMINISTRATION PROPERTY TAX RECORDS PROPERTY TAX REFORM PROPERTY TAXES PROPERTY TRANSFER TAXES PROPERTY TRANSFERS PROVINCE PROVINCIAL LEVEL PROVISIONS PUBLIC PUBLIC DOMAIN PUBLIC GOODS PUBLIC REVENUES PUBLIC SECTOR PUBLIC SECTOR ACCOUNTABILITY PUBLIC SPENDING REFORM PROGRAMS REGISTRATION FEE REGISTRATION FEES REGULATION REGULATORY AUTHORITY REGULATORY SYSTEM REGULATORY SYSTEMS REVENUE REVENUE ADEQUACY REVENUE ASSIGNMENT REVENUE AUTHORITY REVENUE COLLECTIONS REVENUE GROWTH REVENUE LOSS REVENUE MOBILIZATION REVENUE NEEDS REVENUE PERFORMANCE REVENUE SHORTFALLS REVENUE SOURCE REVENUE SOURCES REVENUE STRUCTURE RISK SALES TAXES SAVING SAVINGS SEWERAGE SERVICES SHARE SMALL BUSINESS SMALL BUSINESSES SMALL TOWN SMALL TOWNS SOCIAL SERVICES STAMP DUTIES STAMP DUTY STATE GOVERNMENT STATE GOVERNMENTS STRATEGIES SUBNATIONAL SUBNATIONAL AUTHORITIES SUBNATIONAL EXPENDITURE SUBNATIONAL GOVERNMENT SUBNATIONAL GOVERNMENTS SUBNATIONAL REFORM SURCHARGES TARIFFS TAX TAX ADMINISTRATION TAX ADMINISTRATION CAPACITY TAX ASSESSMENTS TAX BASE TAX BASES TAX BURDEN TAX BURDENS TAX CODE TAX COLLECTION TAX COLLECTIONS TAX COLLECTORS TAX EXPENDITURE TAX INSTRUMENTS TAX RATE TAX RATES TAX REFORM TAX REFORMS TAX REGIMES TAX REVENUE TAX REVENUES TAX STRUCTURE TAX SYSTEM TAX SYSTEMS TAXATION TAXES TAXES ON PROPERTY TAXPAYERS TECHNICAL ASSISTANCE TOWN TOWNS TRANSACTIONS TRANSFERS TRANSITION COUNTRIES TRANSITION ECONOMIES TRANSPARENCY TRANSPORT TREASURY TURNOVER UNFUNDED MANDATES USER CHARGES UTILITIES VALUATION VALUATION SYSTEMS VALUE VILLAGE Facility for Investment Climate Advisory Services (FIAS) Since investment climate reforms in developing countries started gaining traction in the 1990s, most efforts have focused on issues at the national level, achieving varying degrees of success for reasons that are relatively well understood. This handbook provides an overview of efforts and achievements in subnational investment climate reforms. It is organized as follows. Chapter 2 reviews a number of countries experiences with subnational reforms, noting both success stories and disappointments and pointing toward lessons learned. Chapter 3 sets out the basic principles of subnational revenue, including business taxation. Chapter 4 describes sound licensing practices for subnational governments, including establishing licensing fees. Chapter 5 provides recommendations for subnational reform projects where both the regulatory authority and taxation require attention, which is the most common situation. Finally, the Appendix offers nine case studies covering subnational reform efforts in the following countries: Canada (British Columbia), The Russian Federation, China, Kenya, Tanzania, Peru (Lima), The Balkans (Serbia and Bosnia and Herzegovina), Tajikistan, and Zambia. 2017-06-15T19:39:56Z 2017-06-15T19:39:56Z 2011-12 Report http://documents.worldbank.org/curated/en/941801468330899503/Avoiding-the-fiscal-pitfalls-of-subnational-regulation-how-to-optimize-local-regulatory-fees-to-encourage-growth http://hdl.handle.net/10986/27217 English en_US CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo World Bank Washington, DC Economic & Sector Work :: Investment Climate Assessment Economic & Sector Work