Documents et rapports
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Small business tax regimes (anglais)
Simplified tax regimes for micro and small enterprises in developing countries are intended to facilitate voluntary tax compliance. However, survey evidence suggests that small business taxation based...
Type de document: Point de vue Numéro du rapport: 104359 Date du document: 1 février 2016 Mode de publication: Disclosed Auteur: Coolidge,Jacqueline,Yilmaz,Fatih
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Tax compliance cost burden and tax perceptions survey in Ethiopia (anglais)
This study attempts to estimate tax compliance costs and assess views of taxpayers on aspects of the tax system in Ethiopia. The study uses evidence mainly from a survey of both formal and informal businesses...
Type de document: Document de travail Numéro du rapport: 106224 Date du document: 1 mai 2015 Mode de publication: Disclosed Auteur: Yesegat,Wollela,Vorontsov,Denis E.,Coolidge,Jacqueline,Corthay,Laurent Olivier
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Does e-filing reduce tax compliance costs in developing countries? (anglais)
As the use of e-fi ling of tax returns has spread from developed to developing
countries, it has been clear that this sort of reform can reduce errors and opportunities for corruption. Also, it has...Type de document: Fiche Numéro du rapport: 91191 Date du document: 1 février 2014 Mode de publication: Disclosed Auteur: Coolidge,Jacqueline,Yilmaz,Fatih
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Can specialized tax software reduce tax compliance costs in developing countries? (anglais)
The World Bank Group conducted a study, using data from a number of surveys of businesses in developing countries, to investigate the association between the use of specialized tax software and total tax...
Type de document: Fiche Numéro du rapport: 90756 Date du document: 1 janvier 2014 Mode de publication: Disclosed Auteur: Coolidge,Jacqueline,Yilmaz,Fatih
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Can e-filing reduce tax compliance costs in developing countries ? (anglais)
The purpose of this study is to investigate the association between electronic filing (e-filing) and the total tax compliance costs incurred by small and medium size businesses in developing countries...
Type de document: Document de travail de recherche sur les politiques Numéro du rapport: WPS6647 Date du document: 1 octobre 2013 Mode de publication: Disclosed Auteur: Coolidge,Jacqueline,Yilmaz,Fatih
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Report : the costs of tax compliance in Armenia (anglais)
The report represents the main results of IFC's 2010 survey of private sector companies and individual entrepreneurs in Armenia. Its findings evaluate the cost of compliance with tax legislation and supervisory...
Type de document: Document de travail Numéro du rapport: 114590 Date du document: 1 janvier 2011 Mode de publication: Disclosed Auteur: Coolidge,Jacqueline,Loeprick,Jan,Piatachenko,Dmytro,Mesropyan,Anzhela,Stern,Richard
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Report : the costs of tax compliance in Armenia (arménien)
The report represents the main results of IFC's 2010 survey of private sector companies and individual entrepreneurs in Armenia. Its findings evaluate the cost of compliance with tax legislation and supervisory...
Type de document: Document de travail Numéro du rapport: 114590 Date du document: 1 janvier 2011 Mode de publication: Disclosed Auteur: Coolidge,Jacqueline,Loeprick,Jan,Piatachenko,Dmytro,Mesropyan,Anzhela,Stern,Richard
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Tax compliance cost surveys : using data to design targeted reforms (anglais)
Businesses especially small ones often face heavy costs in the process of preparing, filing, and paying taxes in addition to the burden of tax payments. These compliance costs, added to fines, penalties...
Type de document: Fiche Numéro du rapport: 54086 Date du document: 1 février 2010 Mode de publication: Disclosed Auteur: Coolidge,Jacqueline
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Tax compliance perceptions and formalization of small businesses in south Africa (anglais)
This paper is based on large-scale surveys of formal and informal small businesses in South Africa, including questions about their experiences and perceptions about tax compliance, tax morale, and related...
Type de document: Document de travail de recherche sur les politiques Numéro du rapport: WPS4992 Date du document: 1 juillet 2009 Mode de publication: Disclosed Auteur: Coolidge,Jacqueline,Ilic,Domagoj
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Small businesses in south Africa : who outsources tax compliance work and why ? (anglais)
The authors use firm-level survey data on 998 small and medium enterprises registered for tax in South Africa regarding tax compliance costs to investigate the use of outsourcing to complete tax compliance...
Type de document: Document de travail de recherche sur les politiques Numéro du rapport: WPS4873 Date du document: 1 mars 2009 Mode de publication: Disclosed Auteur: Coolidge,Jacqueline,Ilic,Domagoj,Kisunko,Gregory
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Tax compliance costs for small business in South Africa, web-survey of tax practitioners : provincial data analysis (anglais)
At the request of the National Treasury and the South African Revenue Service (SARS), the Foreign Investment Advisory Service (FIAS, a multi-donor facility of the World Bank Group) provided assistance...
Type de document: Document de travail (série numérotée) Numéro du rapport: 51708 Date du document: 1 décembre 2008 Mode de publication: Disclosed Auteur: Coolidge,Jacqueline,Ilic,Domagoj,Kisunko,Gregory
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Understanding and improving data on entrepreneurship and active companies (anglais)
Over the past several years, there has been a growing interest in reforms to improve company registries in developing and transition countries, with a major focus on legal and institutional reforms. In...
Type de document: Document de travail Numéro du rapport: 46182 Date du document: 1 juin 2008 Mode de publication: Disclosed Auteur: Coolidge,Jacqueline,Hornberger,Kusisami,Luttikhuizen,Ronald Petrus Maria
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South Africa - Tax compliance costs for small businesses : web-survey of tax practitioners provincial data analysis (anglais)
In many developing countries (both poor and middle-income), business owners complain that tax compliance costs (i.e. cost of preparing, handling, and submitting required tax forms to the country's tax...
Type de document: Document de travail Numéro du rapport: 46178 Date du document: 1 juin 2008 Mode de publication: Disclosed Auteur: Coolidge,Jacqueline,Ilic,Domagoj,Kisunko,Gregory
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Survey of land and real estate transactions in the Russian Federation : statistical analysis of selected hypotheses (anglais)
This paper analyzes land transactions between municipalities and private businesses based on official data and business surveys in 15 regions of the Russian Federation. Since the Russian Federation passed...
Type de document: Document de travail de recherche sur les politiques Numéro du rapport: WPS4115 Date du document: 1 janvier 2007 Mode de publication: Disclosed Auteur: Coolidge,Jacqueline,Kisunko,Gregory
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Beyond Transition 18 (1) (russe)
EMU Enlargement: why flexibility matters, by Philipp Maier and Maarten Hendrikx. Gains from risk sharing in the EU, by Yuliya Demyanyk and Vadym Volosovych. Postponing Euro area expectations? by Tanel...
Type de document: Bulletin d’information Numéro du rapport: 40957 Date du document: 1 janvier 2007 Mode de publication: Disclosed Auteur: Balcerowicz, Ewa,Broadman,Harry G.,Coolidge,Jacqueline,Demyanyk,Yuliya,Dushkevych, Natalya,Haughton, Tim,Havrylchyk, Olena,Hazans,Mihails,Hendrikx, Maarten,Jurzyk, Emilia,Kaminski, Bartlomiej,Kisunko,Gregory,Liwinski, Jacek,Lokshin,Michael M.,Maier, Philipp,Malova, Darina,Ng,Francis K. T.,Paci,Pierella,Ross, Tanel,Sajaia,Zurab,Stoilkova,Maria M.,Tiongson,Erwin H. R.,Volosovych, Vadym,Walewski, Mateusz,Wilson,John Martin,Luo,Xubei,Yakovlev, Evgeny,Zelenyuk, Valentin,Zhuravskaya,Ekaterina
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Beyond Transition 18 (1) (anglais)
EMU Enlargement: why flexibility matters, by Philipp Maier and Maarten Hendrikx. Gains from risk sharing in the EU, by Yuliya Demyanyk and Vadym Volosovych. Postponing Euro area expectations? by Tanel...
Type de document: Bulletin d’information Numéro du rapport: 40957 Date du document: 1 janvier 2007 Mode de publication: Disclosed Auteur: Balcerowicz, Ewa,Broadman,Harry G.,Coolidge,Jacqueline,Demyanyk,Yuliya,Dushkevych, Natalya,Haughton, Tim,Havrylchyk, Olena,Hazans,Mihails,Hendrikx, Maarten,Jurzyk, Emilia,Kaminski, Bartlomiej,Kisunko,Gregory,Liwinski, Jacek,Lokshin,Michael M.,Maier, Philipp,Malova, Darina,Ng,Francis K. T.,Paci,Pierella,Ross, Tanel,Sajaia,Zurab,Stoilkova,Maria M.,Tiongson,Erwin H. R.,Volosovych, Vadym,Walewski, Mateusz,Wilson,John Martin,Luo,Xubei,Yakovlev, Evgeny,Zelenyuk, Valentin,Zhuravskaya,Ekaterina
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Reforming inspections (anglais)
Government inspections of firms are important for enforcing regulations to protect public health, safety, and the environment and to carry out economic functions such as tax collection and banking regulation...
Type de document: Point de vue Numéro du rapport: 37197 Date du document: 1 juin 2006 Mode de publication: Disclosed Auteur: Coolidge,Jacqueline
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Case study: inspectorate reform in Latvia 1999-2003 (anglais)
This background paper reviews the reform of the state inspections system in Latvia from 1999 through 2003. The aim of the case study is to illuminate the political and institutional reform elements and...
Type de document: Document de travail Numéro du rapport: 31359 Date du document: 23 décembre 2003 Auteur: Coolidge,Jacqueline,Grava,Lars Nikolajs,Putnina, Sanda