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Strengthening domestic resource mobilization : moving from theory to practice in low- and middle-income countries (anglais)

This report presents an overview of current trends in tax policy, tax administration, and international taxation and provides a broad landscape of practical examples drawn from World Bank operations across global practices over the past several decades. As a starting point for a more comprehensive research agenda, it is intended to play two roles: to provide guidance to World Bank staff working on related tax issues and to trigger a wider external...
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