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  • Containing Tariff Evasion (anglais)

    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...

    Type de document: Document de travail de recherche sur les politiques Numéro du rapport: WPS10606 Date du document: 14 novembre 2023 Mode de publication: Disclosed Auteur: Anne,Clement Xavier Frederik,Chalendard,Cyril Romain,Fernandes,Ana Margarida,Rijkers,Bob,Vicard,Vincent

  • 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...

    Type de document: Publication Numéro du rapport: 173781 Date du document: 7 juillet 2022 Mode de publication: Disclosed Auteur: Brun,Jean Pierre,Cebreiro Gomez,Ana,Julien, Rita,Ndubai, Joy Waruguru,Owens,Jeffrey Phillip,Rao, Siddhesh,Soto, Yara Esquivel

  • Illicit Schemes : Fossil Fuel Subsidy Reforms and the Role of Tax Evasion and Smuggling (anglais)

    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...

    Type de document: Document de travail de recherche sur les politiques Numéro du rapport: WPS9907 Date du document: 20 janvier 2022 Mode de publication: Disclosed Auteur: Maruyama Rentschler,Jun Erik,Hosoe,Nobuhiro


  • Opening Pandora's Box : What the Latest Leaks Mean for the World Bank's Mission (anglais)

    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...

    Type de document: Fiche Numéro du rapport: 165999 Date du document: 11 novembre 2021 Mode de publication: Disclosed Auteur: Cebreiro Gomez,Ana,Collin,Matthew Edward,Esquivel,Yara,De Magalhaes Pinto Almeida,Yasmin,Van der Does de Willebois,Emile J. M.,Anderson,James

  • Corruption in Customs (anglais)

    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...

    Type de document: Document de travail de recherche sur les politiques Numéro du rapport: WPS9802 Date du document: 12 octobre 2021 Mode de publication: Disclosed Auteur: Chalendard,Cyril Romain,Fernandes,Ana Margarida,Raballand,Gael J. R. F.,Rijkers,Bob

  • Identifying Tax Fraud Using AI and ML (anglais)

    The report presents: tax evasion detection: alternative approaches; and application of the project results.

    Type de document: Fiche Numéro du rapport: 160358 Date du document: 15 juin 2021 Mode de publication: Disclosed Auteur: Sakanyan,Meri

  • Targeting Tax Enforcement Efforts on Larger Firms : A Necessary Distortion? (anglais)

    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...

    Type de document: Fiche Numéro du rapport: 157741 Date du document: 2 avril 2021 Mode de publication: Disclosed Auteur: Bachas,Pierre Jean

  • Trickle Down Tax Morale : A Cross Country Survey Experiment (anglais)

    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...

    Type de document: Document de travail de recherche sur les politiques Numéro du rapport: WPS9507 Date du document: 13 janvier 2021 Mode de publication: Disclosed Auteur: Mellon,Jonathan,Peixoto,Tiago Carneiro,Sjoberg,Fredrik Matias,Gauri,Varun

  • Dominican Republic - Tax System Review (anglais)

    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...

    Type de document: Note d'orientation Numéro du rapport: 160636 Date du document: 1 janvier 2021 Mode de publication: Disclosed Auteur: Vargas Pastor,Claudia Lucia,Aristizabal,Natalia







  • ملخص تنفيذي (français)

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    Type de document: Rapport Numéro du rapport: 152968 Date du document: 1 septembre 2020 Mode de publication: Disclosed Auteur: Bajpai,Rajni,Myers,C. Bernard

  • Tajikistan - Tax Administration Reform Project (anglais)

    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...

    Type de document: Bilan de fin d’exécution et de résultats Numéro du rapport: ICR5029 Date du document: 25 juin 2020 Mode de publication: Disclosed Auteur:

  • Does Better Information Curb Customs Fraud? (anglais)

    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...

    Type de document: Document de travail de recherche sur les politiques Numéro du rapport: WPS9254 Date du document: 21 mai 2020 Mode de publication: Disclosed Auteur: Chalendard,Cyril Romain,Duhaut,Alice,Fernandes,Ana Margarida,Mattoo,Aaditya,Raballand,Gael J. R. F.,Rijkers,Bob