Documents et rapports

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

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...

El Impuesto Mínimo Global : Del Acuerdo a La Implementación - Consideraciones de Política, Opciones de Puesta en Práctica y Próximos Pasos (espagnol)

En octubre de 2021, se alcanzó un acuerdo internacional histórico de dos pilares entre 137 países miembros del Marco Inclusivo sobre BEPS de la OCDE/G20 para abordar el doble desafío de la globalización...

Raising the Bar - Toward an Equitable and Inclusive Fiscal Policy : Fiscal Incidence Analysis, Lao PDR (anglais)

The Lao People’s Democratic Republic (Laos) is facing economic challenges. The country is experiencing a growth slowdown with high levels of public debt. Growing current expenditure and debt service obligations...

The Distributional Impact of Taxes and Social Spending in Bhutan : An Application with Limited Income Data (anglais)

This paper analyzes the distributional impact of the tax-benefit system in Bhutan. It makes two main contributions: first, this is the first substantive study of this kind in Bhutan, and second, due to...

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...

Understanding an Integrated Tax Administration IT System (ITAS)​ (anglais)

The purpose of this presentation is to ensure that we have an understanding of what an Integrated Tax Administration IT System (ITAS) is and how it can be implemented as part of a well-developed tax administration...

Context for a Reform and Modernization Roadmap​ (anglais)

The Tax Administration Diagnostic Assessment Tool (TADAT) gives: Understanding of operational outcomes; Benchmark for before and after comparisons; Mechanism to ask for information for ITAS development;...

Redistributive effects of taxes and transfers in Poland (anglais)

General government in Poland consists of central government, local governments, and social insurance sector. Collection of taxes and contributions happens within centralized system, and the system is unified...

Uzbekistan - Tax Administration Reform Project : Узбекистан - Проекта по Реформе Налогового Администрирования (russe)

The development objective of the Tax Administration Reform Project for Uzbekistan is to improve the operational efficiency and effectiveness of the State Tax Committee (STC) and increase voluntary compliance...

Atrof-muhitga Oid Va Ijtimoiy Majburiyatlar Rejasi (ESCP) - O‘zbekistonda soliq ma’muriyatchiligini isloh qilish loyihasi - P173001 (ouszbek)

Manfaatdor Tomonlarni Jalb Qilish Rejasi - O‘zbekistonda Soliq Ma’muriyatchiligini Isloh Qilish Loyihasi - P173001 (ouszbek)

Lao PDR - Public Finance Management (PFM) Reform Program : Technical Note - Taxpayer Service and Communications Plan (anglais)

The World Bank (WB) and European Union (EU) have set up the WB-EU PFM single donor trust fund to support a work program agreed with the Ministry of Finance of Lao PDR (MoF), with the objective of strengthening...

Poland Structural Policies for Competitiveness : Position Paper Innovation Policy (anglais)

The purpose of this position paper is to: (i) assess key interventions in innovation policy indicated in the strategy for responsible development (SRD) endorsed in 2017, and (ii) identify and analyze areas...

Ukraine - Fiscal incentives for science, technology and innovation activities : good practice review report (anglais)

This report reviews different international good practices in introducing and implementing fiscal incentives for supporting science, technology, and innovation (STI) and provides policy recommendations...

Financing business innovation : review of external sources of funding for innovative businesses and public policies to support them (anglais)

Innovation is the main driver of long-term economic growth. The accumulation of capital, whether in the form of physical assets such as plants and equipment, or through better human capital, cannot indefinitely...

Philippines - A Framework for Economic Recovery (anglais)

This economic report for Philippines was discussed with the government in October 1986 and distributed to the Consultative Group in November 1986. Since then, many reform measures have been undertaken...