To identify transactions at risk of tariff evasion, this paper matches export transaction data from France with import transaction data from Madagascar using container identifiers. Reporting discrepancies...
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...
This study develops a computable general equilibrium model for Nigeria, which accounts for informality, tax evasion, and fuel smuggling. By studying the impact of fuel subsidy reform on consumption, tax...
Whereas the tax compliance literature emphasizes verifying tax liability amounts, this paper highlights two other tax capacity dimensions of particular relevance in lower-income countries: identifying...
The Pandora Papers highlight a worldwide lack of transparency of information on who owns and controls what and where. Unfortunately, trusts and complex corporate structures are still an effective way to...
This paper presents a new methodology to detect corruption in customs and applies it to Madagascar’s main port. Manipulation of assignment of import declarations to inspectors is identified by measuring...
The report presents: tax evasion detection: alternative approaches; and application of the project results.
To collect tax revenue and maximize the use of scarce enforcement capacity, some tax administrations focus their enforcement efforts disproportionately on large firms instead of enforcing taxes evenly...
Studies have encouraged pro-social behavior by experimentally manipulating people's views of what others like them tend to do (descriptive norms). These studies positively change behaviors, including charitable...
Despite decades of impressive economic growth, tax revenues in the Dominican Republic (DR) remain well below the regional average. The DR’s tax base is extremely narrow, with extensive exemptions, deductions...
The development objective of Tax Administration Reform Project for Kazakhstan is to reform and strengthen the tax administration in order to improve the level of voluntary compliance, enhance effectiveness...
This paper empirically examines the demand and supply sides of bribery using World Bank Enterprise Survey data on 18,005 firms in 75 developing countries. It assesses the determinants of firms' bribe paying...
News headlines over the last few years have been filled with global scandals involving corruption on an unprecedented scale. They touch virtually every continent, from Asia to Africa, Europe, and the Americas...
News headlines over the last few years have been filled with global scandals involving corruption on an unprecedented scale. They touch virtually every continent, from Asia to Africa, Europe, and the Americas...
NULL
Ratings of Tax Administration Reform Project for Tajikistan were as follows: outcome was satisfactory, Bank performance was satisfactory, and monitoring and evaluation quality was substantial. Some of...
This paper examines how providing better information to customs inspectors and monitoring their actions affects tax revenue and fraud detection in Madagascar. First, an instrumental variables strategy...