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  • COVID-19 : Revenue Administration Implications - Potential Tax Administration and Customs Measures to Respond to the Crisis (anglais)

    This note brings together the thinking that is occurring in global and regional teams on governance and institutional approaches to dealing with Coronavirus 2019 (COVID-19), with a focus on revenue administrations...

    Type de document: Rapport Numéro du rapport: 150829 Date du document: 1 juillet 2022 Mode de publication: Disclosed Auteur: Cebreiro Gomez,Ana,Custers,Anna Louise,Alvarez Estrada,Daniel,Ba,El Hadji Dialigue,Nguyen,Viet Anh,Awasthi,Rajul,Dom,Roel,Fisher,Rick V.,Arce,Paola,Vargas Pastor,Claudia Lucia,Revilak,Alfredo,Krsul,Ivan

  • Maldives Public Expenditure Review : Restoring Fiscal Health (anglais)

    How the government of Maldives chooses to spend state revenues has consequences for the country’s future? Decisions on what, where, how, and how much governments spend on have a significant impact on a...

    Type de document: Examen des dépenses publiques Numéro du rapport: 173280 Date du document: 24 juin 2022 Mode de publication: Disclosed Auteur: Yoong,Pui Shen,Custers,Anna Louise,Sheriff,Shaira Karishma,Cheng,Ruijie,Higashi,Hideki,Smith,Owen K.,Harrison,Dao H,Goyes Flor,Francis Jhoan,Mills,Zachary,De Silva,Tiloka Sunayani,Dorfman,Mark Charles,Castillo Quinto,Marola Andrea

  • Innovations in Tax Compliance : Building Trust, Navigating Politics, and Tailoring Reform (anglais)

    Recent decades have seen important progress in strengthening country tax systems. Yet many areas of reform have remained stubbornly resistant to major improvements. Overall, revenue collection still falls...

    Type de document: Publication Numéro du rapport: 168831 Date du document: 29 avril 2022 Mode de publication: Disclosed Auteur: Dom,Roel,Custers,Anna Louise,Davenport,Stephen R.,Prichard,Wilson

  • Using New Data to Support Tax Treaty Negotiation (anglais)

    This paper introduces the new Tax Treaties Explorer dataset, developed with support from the World Bank and the G-24, and illustrates its use for research by tax treaty negotiators, policy makers, and...

    Type de document: Rapport Numéro du rapport: 161524 Date du document: 12 juillet 2021 Mode de publication: Disclosed Auteur: Hearson,Martin,Carreras,Marco,Custers,Anna Louise

  • Innovations in Tax Compliance : Conceptual Framework (anglais)

    This paper presents a conceptual framework for developing more effective approaches to tax reform and compliance. The framework proposes that by combining complementary investments in enforcement, facilitation...

    Type de document: Document de travail de recherche sur les politiques Numéro du rapport: WPS9032 Date du document: 1 octobre 2019 Mode de publication: Disclosed Auteur: Prichard,Wilson,Custers,Anna Louise,Dom,Roel,Davenport,Stephen R.,Roscitt,Michael Anthony

  • Pakistan Customs : Mobilizing Domestic Revenues for Economic Development (anglais)

    The government depends on the ability of Pakistan Customs to play a significant role in mobilizing domestic revenues, which contribute to the country’s economic development. However, the predominant focus...

    Type de document: Fiche Numéro du rapport: 136505 Date du document: 1 avril 2019 Mode de publication: Disclosed Auteur: Custers,Anna Louise,Sutherland,Richard Anthony