Skip to Main Navigation

Documents et rapports

Affiche 1 - 13 sur 13 résultats | Afficher les résultats par groupe de 10 | 20 | 50

Télécharger:
Aucun résultat. Vous pouvez modifier vos critères et lancer une autre recherche. Je ne trouve pas le document recherché.
  • International Tax Reform, Digitalization, and Developing Economies (anglais)

    While significant progress has been made in international tax cooperation, the interests of developing economies require greater priority and attention. This paper considers policy options that are currently...

    Type de document: Document de travail (série numérotée) Numéro du rapport: 142256 Date du document: 1 octobre 2019 Mode de publication: Disclosed Auteur: Clavey,Colin John,Leigh Pemberton,Jonathan,Loeprick,Jan,Verhoeven,Marinus

  • Low Tax Jurisdictions and Preferential Regimes : Policy Gaps in Developing Economies (anglais)

    This paper reviews recent international initiatives and domestic policy developments aimed at helping countries to protect their tax base against erosion by individuals and companies that allocate assets...

    Type de document: Document de travail de recherche sur les politiques Numéro du rapport: WPS8778 Date du document: 12 mars 2019 Mode de publication: Disclosed Auteur: Leigh Pemberton,Jonathan,Loeprick,Jan


  • The direct and indirect costs of tax treaty policy : evidence from Ukraine (anglais)

    This study combines macro and micro data to quantify the revenue effects of double tax treaties. First, drawing on administrative information, the study estimates the tax sensitivity of income flows (dividend...

    Type de document: Document de travail de recherche sur les politiques Numéro du rapport: WPS7982 Date du document: 27 février 2017 Mode de publication: Disclosed Auteur: Balabushko,Oleksii,Beer,Sebastian,Loeprick,Jan,Pinto Vallada,Felipe

  • Transfer pricing and developing economies : a handbook for policy makers and practitioners (anglais)

    Recent years have seen unprecedented public scrutiny over the tax practices of multinational enterprise (MNE) groups. Tax policy and administration concerning international transactions, aggressive tax...

    Type de document: Publication Numéro du rapport: 111554 Date du document: 1 décembre 2016 Mode de publication: Disclosed Auteur: Cooper,Joel Lachlan,Fox,Randall R,Loeprick,Jan,Mohindra,Komal



  • Small business tax policy, informality, and tax evasion -- evidence from Georgia (anglais)

    Using a panel of administrative data and regression discontinuity analysis, this paper examines how the introduction of preferential tax regimes for Georgian micro and small businesses in 2010 affects...

    Type de document: Document de travail de recherche sur les politiques Numéro du rapport: WPS7010 Date du document: 1 août 2014 Mode de publication: Disclosed Auteur: Bruhn,Miriam,Loeprick,Jan

  • Risk-based tax audits : approaches and country experiences (anglais)

    Revenue administration is a major interface between the state and its citizens. A good revenue administration is, therefore, an important attribute of good government. As a result, in recent years, policy...

    Type de document: Publication Numéro du rapport: 62701 Date du document: 8 juin 2011 Mode de publication: Disclosed Auteur: Khwaja,Munawer Sultan,Awasthi,Rajul,Loeprick,Jan

  • 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

  • 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

  • Taxing tourism in developing countries (anglais)

    A good investment climate for tourism, underpinned by a sound tax regime, can play a central role in a government's growth and development strategy. Yet in many countries, tax systems for the tourism sector...

    Type de document: Fiche Numéro du rapport: 59819 Date du document: 1 juin 2010 Mode de publication: Disclosed Auteur: Corthay,Laurent Olivier,Loeprick,Jan

  • Small business taxation : reform to encourage formality and firm growth (anglais)

    Reforming a tax system for small businesses is complicated. No single best practice can solve all the issues that arise in trying to implement a tax system that is simple, administer-able, and equitable...

    Type de document: Fiche Numéro du rapport: 48313 Date du document: 1 février 2009 Mode de publication: Disclosed Auteur: Loeprick,Jan