Of Governance and Revenue : Participatory Institutions and Tax Compliance in Brazil

Traditionally, governments seek to mobilize tax revenues by expanding their enforcement of existing tax regimes and facilitating tax payments. However, enforcement and facilitation can be costly and produce diminishing marginal returns if citizens...

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Main Authors:	Touchton, Michael, Wampler, Brian, Peixoto, Tiago
Format:	Working Paper
Language:	English
Published:	World Bank, Washington, DC 2019
Subjects:	TAX COMPLIANCE GOVERNANCE MUNICIPAL FINANCE TAXATION SUBSIDIES TAX REVENUES TAX REVENUE COLLECTION DEMOCRACY PARTICIPATION
Online Access:	http://documents.worldbank.org/curated/en/855201553787807050/Of-Governance-and-Revenue-Participatory-Institutions-and-Tax-Compliance-in-Brazil http://hdl.handle.net/10986/31492

id	okr-10986-31492
recordtype	oai_dc
spelling	okr-10986-314922022-09-20T00:13:31Z Of Governance and Revenue : Participatory Institutions and Tax Compliance in Brazil Touchton, Michael Wampler, Brian Peixoto, Tiago TAX COMPLIANCE GOVERNANCE MUNICIPAL FINANCE TAXATION SUBSIDIES TAX REVENUES TAX REVENUE COLLECTION DEMOCRACY PARTICIPATION Traditionally, governments seek to mobilize tax revenues by expanding their enforcement of existing tax regimes and facilitating tax payments. However, enforcement and facilitation can be costly and produce diminishing marginal returns if citizens are unwilling to pay their taxes. This paper addresses gaps in knowledge about tax compliance, by asking a basic question: what explains why citizens and businesses comply with tax rules? To answer this question, the paper shows how the voluntary adoption of two different types of participatory governance institutions influences municipal tax collection in Brazil. Municipalities that voluntarily adopt participatory institutions collect significantly higher levels of taxes than similar municipalities without these institutions. The paper provides evidence that moves scholarship on tax compliance beyond enforcement and facilitation paradigms, while offering a better assessment of the role of local democratic institutions for government performance and tax compliance. 2019-04-03T15:47:07Z 2019-04-03T15:47:07Z 2019-03 Working Paper http://documents.worldbank.org/curated/en/855201553787807050/Of-Governance-and-Revenue-Participatory-Institutions-and-Tax-Compliance-in-Brazil http://hdl.handle.net/10986/31492 English Policy Research Working Paper;No. 8797 CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo World Bank World Bank, Washington, DC Publications & Research Publications & Research :: Policy Research Working Paper Latin America & Caribbean Brazil
repository_type	Digital Repository
institution_category	Foreign Institution
institution	Digital Repositories
building	World Bank Open Knowledge Repository
collection	World Bank
language	English
topic	TAX COMPLIANCE GOVERNANCE MUNICIPAL FINANCE TAXATION SUBSIDIES TAX REVENUES TAX REVENUE COLLECTION DEMOCRACY PARTICIPATION
spellingShingle	TAX COMPLIANCE GOVERNANCE MUNICIPAL FINANCE TAXATION SUBSIDIES TAX REVENUES TAX REVENUE COLLECTION DEMOCRACY PARTICIPATION Touchton, Michael Wampler, Brian Peixoto, Tiago Of Governance and Revenue : Participatory Institutions and Tax Compliance in Brazil
geographic_facet	Latin America & Caribbean Brazil
relation	Policy Research Working Paper;No. 8797
description	Traditionally, governments seek to mobilize tax revenues by expanding their enforcement of existing tax regimes and facilitating tax payments. However, enforcement and facilitation can be costly and produce diminishing marginal returns if citizens are unwilling to pay their taxes. This paper addresses gaps in knowledge about tax compliance, by asking a basic question: what explains why citizens and businesses comply with tax rules? To answer this question, the paper shows how the voluntary adoption of two different types of participatory governance institutions influences municipal tax collection in Brazil. Municipalities that voluntarily adopt participatory institutions collect significantly higher levels of taxes than similar municipalities without these institutions. The paper provides evidence that moves scholarship on tax compliance beyond enforcement and facilitation paradigms, while offering a better assessment of the role of local democratic institutions for government performance and tax compliance.
format	Working Paper
author	Touchton, Michael Wampler, Brian Peixoto, Tiago
author_facet	Touchton, Michael Wampler, Brian Peixoto, Tiago
author_sort	Touchton, Michael
title	Of Governance and Revenue : Participatory Institutions and Tax Compliance in Brazil
title_short	Of Governance and Revenue : Participatory Institutions and Tax Compliance in Brazil
title_full	Of Governance and Revenue : Participatory Institutions and Tax Compliance in Brazil
title_fullStr	Of Governance and Revenue : Participatory Institutions and Tax Compliance in Brazil
title_full_unstemmed	Of Governance and Revenue : Participatory Institutions and Tax Compliance in Brazil
title_sort	of governance and revenue : participatory institutions and tax compliance in brazil
publisher	World Bank, Washington, DC
publishDate	2019
url	http://documents.worldbank.org/curated/en/855201553787807050/Of-Governance-and-Revenue-Participatory-Institutions-and-Tax-Compliance-in-Brazil http://hdl.handle.net/10986/31492
_version_	1764474448372563968

Of Governance and Revenue : Participatory Institutions and Tax Compliance in Brazil

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