Documents et rapports

Property Tax Practices in Japan : The Case of Yokohama City (anglais)

This paper examines property tax administration in Japan, with a specific focus on residential land, utilizing Yokohama City as a case study. It examines the valuation process for residential land, the...

Argentina Tax Administration Services Modernization Program Evaluación de Sistemas Ambientales y Sociales (ESSA) - Programa de Modernización de los Servicios de Administración Tributaria (espagnol)

En términos de gestión ambiental la ESSA identifica un PAP para reducir las brechas identificadas, en particular: 1) Implementar medidas de eficiencia energética; 2) Formalizar y adoptar un Manual de RAEE...

Harnessing the Identification System to Improve Social Protection Administration (anglais)

This collection of documents explores the impact of various economic policies on different aspects of society. It examines the effectiveness of identification systems in delivering social protection programs...

Tax Compliance and Gender Evidence from Field Experiment In Ethiopia (anglais)

This study investigates taxpayer responses to tax compliance interventions by Addis Ababa’s revenue authority, focusing on gender differences among business owners. The interventions, involving informational...

Urban Informal Business Enterprises in Ethiopia: Stylized Facts, Gender and Taxation (anglais)

The widespread presence of informal businesses is one of the defining features of developing economies. This policy note presents the main characteristics and stylized facts about the informal sectors...

Bridging the Gap : Revenue Mobilization in South Asia (anglais)

This paper examines tax revenue shortfalls in South Asian countries. On average during 2019–23, South Asian revenues totaled 18 percent of GDP—well below the average 24 percent among emerging market and...

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...

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...

Serbia - Tax Administration Modernization Project (TAMP) : Implementation Support Mission - February 18 to 21, 2025 (anglais)

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...

Revenue Administration Handbook (anglais)

Revenue Administration Handbook provides a comprehensive overview of the structure and management of tax and customs administrations, covering topics such as tax policy design considerations that impact...

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...