Documents et rapports

Land-Value Capture in Bogotá : Case Studies on the Valorization Levy (anglais)

This note presents a comprehensive analysis of Bogotá’s experience with the betterment levy—contribución de valorización (CV)—as a land value capture (LVC) instrument to finance urban transport infrastructure...

Global Tax Program (GTP) : Domestic Revenue Mobilization Pillar - FY24 Project Cards : Annex (anglais)

Global Tax Program (GTP) activities under Window 2 include technical assistance in tax policy and tax and customs administration. This window aims to facilitate the design and implementation of evidence-based...

Ukraine: 2024 Tax Compliance Cost Survey - Report on Results of a Survey (anglais)

The Ukraine Taxpayer Compliance Cost Survey (TCCS) provides a snapshot of taxpayers’ experience filing and paying taxes and estimates of the cost of taxpayers’ compliance with State Tax Service (STS) administrative...

Datos Administrativos de Impuestos Desagregados Por Sexo : Experiencia de la Dirección de Impuestos y Aduanas de Colombia (espagnol)

En esta serie se analiza la intersección a menudo obviada entre el género y la tributación, y se revela cómo las políticas fiscales y su administración pueden afectar de manera diferente a hombres y mujeres...

Uzbekistan - Tax Administration Reform Project : Project Progress Report for the Period June-October 2024 (anglais)

The development objective of Tax Administration Reform Project for Uzbekistan is increasing the operational efficiency and effectiveness of the tax department and the level of voluntary compliance with...

Tax Compliance in Romania (anglais)

This paper uses statistical matching techniques to assess tax compliance and underreporting of labor income in Romania, overall and for different population groups, including among minimum wage workers...

Fiscal Incidence in Kyrgyzstan : A Commitment to Equity Analysis (anglais)

Kyrgyzstan is a lower middle-income country in Central Asia, with the population of 6.2 million. How redistributive are the fiscal policies is a question of particular importance to Kyrgyzstan. On the...

Domestic Tax Evasion Diamond Tool - Vulnerabilities (anglais)

Tax evaders exploit vulnerabilities in the tax legal framework, processes and revenue collection system. Countries need to improve their defense mechanisms to prevent, detect, and sanction tax evasion...

Unpacking Tax Compliance from a Gender Perspective. Gender and Tax Dialogue Knowledge Note (anglais)

This note discusses the importance of accounting for gender issues in tax compliance. It identifies knowledge gaps and recommends collaboration between governments, the World Bank, and partners to generate...

Tax Administration Diagnostic Assessment Tool - Module 10​ : POA 8 - Efficient Revenue Management​ (anglais)

Impacto en Pobreza y Distributivo de la Política Fiscal en República Dominicana (espagnol)

Este informe evalúa el impacto de la política fiscal, tanto de ingresos como de gastos, sobre la desigualdad y la pobreza en la República Dominicana. Por el lado de los ingresos, el análisis se centra...

Improving Consumption-Based Tax Compliance : Evidence from Point of Sale Usage in Subnational Governments in Indonesia (anglais)

This paper studies the impact of point of sale technology adoption on local tax compliance by firms. The paper exploits administrative data on monthly restaurant and hotel tax payments in the Indonesian...

Distributional Impact of Health Taxes on Tobacco, Alcohol, and Sugar-sweetened Beverages in Brazil (anglais)

This study estimates the distributional effects of increasing taxes on tobacco, alcohol, and sugar-sweetened beverages (SSB). It uses the latest Brazilian Consumer Expenditure Survey (Pesquisa de Orçamento...

Strengthening Personal Income Taxation in Senegal - Case Study (anglais)

As part of its medium-term revenue strategy, Senegal’s Finance and Budget Ministry plans to raise its tax-to-GDP ratio to 20 percent. The tax administration (Direction Générale des Impôts et Domaines...

Personal Income Tax Piggybacking (anglais)

Personal income tax (PIT) piggybacking is a local surcharge levied by Subnational government (SNGs) on top of the taxable personal income or on the personal income tax liability already being levied by...

Lao PDR - Public Finance Management (PFM) Modernization Project : Technical Note - Creating a Taxpayer Service and Communications Sub-Division-Team (anglais)

The Tax strategic development plan 2018-2020 for Lao PDR has a stated goal to improve revenue collection and an integral part of this goal is improving taxpayer service (2.4). The Tax Department (TD) seeks...

Revisión de Jurisprudencia en Matreria de Precios de Transferencia : Estudio Comparativo de Sentencias del Período 2012 - 2018 (espagnol)

El presente informe se centra en la revisión de la jurisprudencia relativa a los precios de transferencia, un estudio comparativo de las decisiones judiciales en materia de precios de transferencia (2012-18)...

Taxing Crime : A Whole-of-Government Approach to Fighting Corruption, Money Laundering, and Tax Crimes (anglais)

This report examines how tax audits and investigations can lead to uncovering white-collar crime and how investigations of corruption can, in turn, lead to prosecutions of tax evasion or recovery of unpaid...

Colombia - Financing Infrastructure for Urban Redevelopment : Using Land Value Capture to Finance Urban Redevelopment - Medellin and Barranquilla Pilot Cases (TIF Phase III) (anglais)

Urban redevelopment in Colombia has traditionally been financed by the national and municipal governments. This report contains a summary of the activities undertaken, the main findings, lessons learned...

PCT-ADB Joint Virtual Workshop : Medium-Term Revenue Strategies to Support Recovery and Development for Small States in Asia and the Pacific (anglais)

A Medium-Term Revenue Strategy (MTRS) is a multi-year and comprehensive plan for tax system reform that is nationally owned and well-supported by providers of capacity development and other stakeholders...