Documents et rapports

Nigeria - Country Private Sector Diagnostic : Executive Summary (anglais)

Nigeria has the potential to become an economic powerhouse. Its large and growing population and its regional trade ties through the Economic Community of West African States (ECOWAS) offer the potential...

How-To Note: Health Taxes in Public Finance Reviews (anglais)

This How-To Note is designed to assist teams preparing World Bank Public Finance Reviews, as well as MTI country economists and staff in other GPs such as POV, GOV and HNP. While it is primarily intended...

Good Practices in Identification Systems (anglais)

This document collection explores the intersection of development, technology, and economic policy. It examines the role of identification systems in promoting social protection programs and facilitating...

VAT Exemptions, Embedded Tax, and Unintended Consequences (anglais)

The value-added tax (VAT) has proved to be a highly effective tool at raising revenue in developed and developing countries alike. However, the effective operation of the VAT breaks down in the presence...

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...

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...

Effective Tax Rates, Firm Size and the Global Minimum Tax (anglais)

This paper documents new facts on corporate taxation and the revenue potential of corporate minimum taxes, leveraging firm-level tax returns from 16 countries. First, effective tax rates follow a humped-shaped...

PFR Fundamentals : Tax Potential and Tax Effort (anglais)

Governments around the world strive to collect sufficient tax revenues so that they can sustainably finance public services and promote economic development. Many countries want to raise additional revenue...

Fiscal and Distributional Implications of VAT Reforms in Zimbabwe (anglais)

Improving domestic revenue mobilization extremely important for Zimbabwe to create the fiscal space to absorb quasi-fiscal expenditures and support macroeconomic stability. In November 2023, Zimbabwe announced...

Pendanaan Visi Indonesia 2045 : Ringkasan Eksekutif (Bahasa (indonésien))

Indonesia perlu meningkatkan penerimaan pajak secara signifikan untuk berinvestasi pada sumber daya manusia dan fisik guna mencapai ambisi menjadi negara berpendapatan tinggi. Stok sumber daya publik milik...

North Macedonia - Public Finance Review Ensuring Stability and Boosting Resilience : Infographic (anglais)

This report proposes designing such a strategy in light of macroeconomic risks. It analyzes North Macedonia’s major macroeconomic and fiscal weaknesses, risks, and debt sustainability. It discusses tax...

Tajikistan - Tax Reform Operation (TRO) Project : Implementation Support Mission - November 4 to 15, 2024 (anglais)

Mjerenje siromaštva i socijalne isključenosti pomoću registara i administrativnih podataka (croate)

Opći je cilj podržati Ministarstvo rada, mirovinskog sustava, obitelji i socijalne politike (MLPSFSP) u razvoju metodologije za redovito praćenje siromaštva i socijalne isključenosti na razini NUTS 3 ili...

Salvar Vidas e Aumentar a Receita: Oportunidades Oferecidas pela Reforma dos Impostos Indiretos para Melhorar a Tributação Sobre Tabaco, Álcool, e Bebidas Açucaradas no Brasil (portugais)

Taxes and prices of tobacco products, alcoholic beverages, and sugar-sweetened beverages (SSBs) in Brazil are low compared to international peers. The ongoing landmark reform of indirect taxes (PLP 68/2024...

Taxing Wealth for Equity and Growth (anglais)

Latin America and the Caribbean (LAC) is close to winning the battle on inflation and turning the corner on the macroeconomic dislocations wrought by the pandemic. Monetary authorities in the region have...

Impuestos a la Riqueza para la Equidad y el Crecimiento (espagnol)

América Latina y el Caribe (ALC) está cerca de ganar la batalla contra la inflación y dar vuelta a la página de los problemas macroeconómicos causados por la pandemia. Las autoridades monetarias de la...

Mozambique - Agriculture Support Policy Review (anglais)

Various efforts have been made to comprehensively assess agricultural policies in countries worldwide using diverse methodologies, including some generated by several international organizations. Since...

Taxing for Growth : Revisiting the 15 Percent Threshold (anglais)

Tax revenue collection is essential to the state’s ability to address market failures, provide goods and services such as health and education, invest in infrastructure, stabilize the economy in response...

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...

Tax Expenditure Manual (anglais)

This manual is a contribution to the rich body of literature on tax expenditures and aim to inform policymakers and policy debates on tax expenditures reform. In doing so, it builds on the existing knowledge...