Documents et rapports

Beyond the Budget : Fiscal Policy for Growth and Jobs - A Public Finance Review for Kenya (anglais)

This public finance review (PFR) for Kenya aims both to ensure that every tax shilling benefits the Kenyan taxpayer and to inform the development of a fiscal policy that fosters job creation, poverty reduction...

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...

Sex-disaggregating Tax Administrative Data: Experience from Colombia’s Tax and Customs Authority (anglais)

This Knowledge Note aims to document National Tax and Customs Authority's (DIAN’s) experience in sex-disaggregating income taxpayer data and provide examples of the use of disaggregated data for policy...

MauSim 2024 : The Incidence of Tax Expenditures and Electricity Subsidies in Mauritania (anglais)

Tax and benefit microsimulation tools are increasingly used as an input to public policy design for governments around the world. This is part of a broader movement towards evidence-based public policy...

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...

Etude sur les Outils de Renforcement des Recettes de la DGDPE en Mauritanie (français)

La mobilisation des recettes intérieures en Mauritanie est un défi majeur, limitant les dépenses sociales et les investissements en infrastructure, et entraînant une dépendance accrue à la dette publique...

Diagnostic des Prix de Transfert (français)

La Mauritanie est essentiellement un pays désertique, avec de vastes étendues de terres pastorales et seulement 0,5 % de terres arables. Avec une population de 4,9 millions d’habitants, le PIB par habitant...

Les Prix de Transfert en Mauritanie Formation du 13 au 17 Mai 2024 (français)

Le rapport présente: la notion et les enjeux des prix de transfert; la méthodologie des prix de transfert; les méthodes de prix de transfert; etude de cas - dragage; les recherches de comparables sur orbis;...

Measuring Total Carbon Pricing (anglais)

While countries increasingly commit to pricing greenhouse gases directly through carbon taxes or emissions trading systems, indirect forms of carbon pricing—such as fuel excise taxes and fuel subsidy reforms—remain...

Report Assessing the Impacts of Tax Optimization and Bunching in MEs and Self-employed and Legal Entities Responses to Size-based Tax Rates in Lithuania : Output 1 and 2 (anglais)

This report corresponds to the Outputs 1 and 2 of the TSI Project 20LT09: Micro Enterprises and Self-employed Tax Regulatory Assessment for Removing Hurdles to Growth in Lithuania. The report provides...

Recommendation Report Analyzing the Size and Effects of Tax Optimization and Bunching with a Microsimulation Tool : Output 4 (anglais)

This recommendation report analyzing the size and effects of tax optimization and bunching with a microsimulation tool covers the deliverable 4 of the technical assistance under the project “Lithuania:...

A Review of Transfer Pricing Case Law : A Comparative Study of Court Decisions on Transfer Pricing (2012-2018) (anglais)

This report focuses on the review of transfer pricing case law, a comparative study of court decisions on transfer pricing (2012-2018). It covers the following topics: case analysis; main takeaways; list...

A More Just International Tax System (anglais)

The international framework for the taxation of multinational enterprises (MNEs) is under severe pressure. This article discusses the sources of this pressure and initiatives at the global level to maintain...

Poverty and Shared Prosperity 2022 : Correcting Course - Overview (anglais)

Poverty and Shared Prosperity 2022: Correcting Course provides the first comprehensive analysis of the pandemic’s toll on poverty in developing countries. It identifies how governments can optimize fiscal...

The Distributional Impacts of Taxes and Social Spending in Romania - 2018 Model and Selected Simulations (anglais)

This note provides an overview to the Romanian Public Finance System, the way that the system is monitored in a micro-simulation tool to assess distributional aspects of fiscal policy, and the overall...

Digital Transformation of Tax and Customs Administrations (anglais)

Domestic resource mobilization has become a core priority of the sustainable development agenda for tax and customs administrations. Information systems can play a critical role in revenue mobilization...

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...

Tax Administration Diagnostic Assessment Tool - Module 1 : Introduction to TADAT (anglais)

Jamaica - Poverty and social impacts of fiscal reforms (anglais)

This Poverty and Social Impact Analysis (PSIA) explores the distributional effects of a package of fiscal reforms initiated by the Government of Jamaica and supported by the World Bank under the programmatic...

Yemen, Republic of - Improve business by simplifying taxes : Stimuler les entreprises grâce à une simplification fiscale (français)