Documents et rapports

Concept Note : Development of a Tax Dashboard (OIP) (anglais)

There are many taxes related projects in the different international organizations. Projects may differ on their type, their scope, objectives. The objective is to develop an online integrated platform...

Income Taxation of the Top Earners in Honduras: Linking Personal and Corporate Taxes (anglais)

This note examines the effective income tax rates of top earners in Honduras, using a novel approach that links personal and corporate income tax data. This comprehensive income measure, achieved through...

Economic Policy : Estimating Value Added Tax (VAT) and Corporate Income Tax (CIT) Gaps in Indonesia (anglais)

This note presents the results of the analysis of Value Added Tax (VAT) and Corporate Income Tax (CIT) compliance and policy gap estimates in Indonesia between 2016 and 2021. The study's objective is to...

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...

Lying to the Taxman or Accepting a Helping Hand ? Evidence from a Novel Experiment on SMEs in Tanzania (anglais)

This paper presents the results from a novel field experiment that examined the impact of in- creasing the presence of revenue authority officers on tax compliance and tax morale among small and medium-size...

Ukraine: 2024 Tax Compliance Cost Survey - Report on Results of a Survey (anglais)

The Ukraine Taxpayer Compliance Cost Survey (TCCS) provides a snapshot of taxpayers’ experience filing and paying taxes and estimates of the cost of taxpayers’ compliance with State Tax Service (STS) administrative...

Tax Evasion and the Contribution-Benefit Link: The Case of Maternity Benefits (anglais)

This paper studies tax evasion and the contribution-benefit link in the context of maternity benefits in Hungary. Earnings and employment patterns suggest pre-pregnancy underreporting, followed by formalization...

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...

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...

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

We document new facts on corporate taxation and the revenue potential of corporate minimum taxes, leveraging firm-level tax returns from 16 countries. First, effective taxes rates (ETRs) follow a humped-shaped...

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

Toward Building Somalia’s Social Contract : State Affordability, Revenue Mobilization, and Service Delivery in a Nascent Federal State (anglais)

State building and state legitimacy in the states emerging from fragility are inseparable from the notion of social contract. In the countries where the youth only know statelessness—or a complete absence...

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...

Tunisia Economic Monitor : Equity and Efficiency of Tunisia Tax System - Fall 2024 (anglais)

The Tunisian economy experienced a modest growth of 0.6 percent in the first half of 2024, following zero growth in 2023. By the end of 2024, Tunisia is projected to be the only country in its region with...

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...

MauSim : A Fiscal Microsimulation Model for Mauritania (anglais)

MauSim 2024 is used to understand the incidence of VAT and energy subsidies on poverty and inequality. This report focuses on the fiscal microsimulation tool for Mauritania, which aims to assess the distributional...

Uzbekistan - Tax Administration Reform Project : Project Progress Report for the Period June-October 2024 (anglais)

The development objective of Tax Administration Reform Project for Uzbekistan is increasing the operational efficiency and effectiveness of the tax department and the level of voluntary compliance with...

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...

Mauritanie - Codification des Exonérations de Fiscalité Indirecte (français)

Les dépenses fiscales en matière de fiscalité indirecte représentent l’essentiel de celles évaluées pour l’année 2022. Idéalement, l’exercice d’évaluation des dépenses fiscales doit s’appuyer sur la matrice...