Documents et rapports

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...

IFC-is sagadasaxado proeqti saqarTveloSi (géorgien)

The goal of IFC's Georgia Tax Simplification Project is to lower tax compliance costs for micro, small, and medium enterprises (MSMEs) and expand their tax base through reforming the tax system for MSMEs...

IFC Georgia Tax Simplification Project (anglais)

The goal of IFC's Georgia Tax Simplification Project is to lower tax compliance costs for micro, small, and medium enterprises (MSMEs) and expand their tax base through reforming the tax system for MSMEs...

Estimating the Jobs Impacts of Different Carbon Tax Reforms (anglais)

There is broad consensus that sufficiently high carbon prices are important in moving countries to low carbon pathways. Carbon pricing disincentivizes carbon-intensive activities, and the revenues generated...

Transfer Pricing Diagnosis (anglais)

Mauritania is essentially a desert country, with vast tracts of pastoral land and only 0.5% of arable land. The economy faces structural challenges, as highlighted by the slow post-pandemic recovery. The...

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;...

Review of the Tax System in the Kyrgyz Republic (anglais)

Tax revenues to GDP ratio in the Kyrgyz Republic is higher than most lower middle income countries at above 28 percent of GDP in 2022, but complex tax structure, narrow base and remaining weaknesses in...

Knowledge Note 2. Building Gender Equality Objectives in Tax and Customs Administrations (anglais)

This Knowledge Note, produced by the World Bank’s Integrating Gender Equality into Tax Reform project team of the Global Tax Program, provides a broad overview of issues in building gender equality in...

Impactos Distributivos da Reforma Tributária no Brasil : Cenários Relativos à Isenção da Cesta Básica (portugais)

A consumption tax reform in Brazil has been recently approved by the House of Representatives, providing a full tax exemption for the yet undefined ‘National Basic Basket’ of goods (cesta basica nacional)...

Distributional Impacts of Brazil’s Tax Reform : Scenarios Regarding Cesta Básica Exemption (anglais)

A consumption tax reform in Brazil has been recently approved by the House of Representatives, providing a full tax exemption for the yet undefined ‘National Basic Basket’ of goods (cesta basica nacional)...

Tobacco Taxation as a Potential Source of Raising Revenues (anglais)

The document collection discusses the potential of tobacco taxation as a means to increase tax revenues and contribute to the implementation of Universal Health Coverage. It highlights the decline in cigarette...

The Role of Fiscal Policy in the Fight Against Poverty and Inequality in Djibouti - Commitment to Equity (CEQ) Methodology (anglais)

This study evaluates the distributional impact of Djibouti’s fiscal system in 2017 on poverty and inequality in Djibouti. The analysis uses the Commitment to Equity (CEQ) methodology and is based on the...

L’Impôt Minimum Mondial : De l’Accord à la Mise en Œuvre - Considerations Politiques, Options de Mise en Œuvre, et Prochaines Étapes (français)

En octobre 2021, un accord international historique à deux piliers a été conclu entre 137 pays du Cadre inclusif OCDE/G20 sur le BEPS afin de relever le double défi de la mondialisation et de la numérisation...

São Tomé and Príncipe - Completion and Learning Review Validation of the Country Partnership Framework for the Period FY14 - FY20 (anglais)

North Macedonia - Environmental Tax Reform : Improving Environmental and Social Outcomes from Fossil Fuel Use - Updated Policy Note (anglais)

The Republic of North Macedonia continues to improve its environmental performance and the efficacy of its environmental regulation. As part of this effort, the World Bank is working with the Government...

Brazil - Tax Systems : Short Comings and Policy Recommendations (anglais)

This package of policy notes is addressed to Brazilian society and specifically to the Presidential candidates and their teams of economic advisors in the 2018 election. It provides the World Bank’s diagnosis...

Brasil - Sistema Tributário : Pontos Fracos e Recomendações de Políticas (portugais)

Este pacote de Notas de Políticas Públicas é dirigido à sociedade brasileira e especificamente aos candidatos à presidência e sua equipe econômica na eleição de 2018. Ele apresenta o diagnóstico do Banco...

Paying Taxes 2014: Central Asia & Eastern Europe (anglais)

This brief summarizes the findings of the joint World Bank Group and PwC report titled “Paying Taxes 2014: the global picture”, specifically as it pertains to Central Asia and Eastern Europe. The findings...

Paying Taxes 2014: Central Asia & Eastern Europe (russe)

This brief summarizes the findings of the joint World Bank Group and PwC report titled “Paying Taxes 2014: the global picture”, specifically as it pertains to Central Asia and Eastern Europe. The findings...