Case Studies in Tax Revenue Mobilization in Low-Income Countries

Case Studies in Tax Revenue Mobilization in Low-Income Countries
Author: Mr.Bernardin Akitoby
Publisher: International Monetary Fund
Total Pages: 32
Release: 2019-05-14
Genre: Business & Economics
ISBN: 1498315429

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How can Low-Income Countries (LICs) enhance tax revenue collection to finance their vast development needs? We address this question by analyzing seven tax reform experiences in LICs (Burkina Faso, The Gambia, Maldives, Mauritania, Rwanda, Senegal, and Uganda). Three lessons stand out, although reforms must be tailored to individual circumstances: (i) Tax reforms require first and foremost political commitment and buy-in from key stakeholders; (ii) Countries that pursue both revenue administration and tax policy reforms tend to see much larger and persistent gains; and (iii) A successful strategy often starts with fiscal reform measures with immediate effect to build momentum. These can include: simplifying the tax system; curbing exemptions; reforming indirect taxes on goods and services (e.g., excises); and better managing compliance risks through strengthening taxpayer segmentation (often beginning with strengthening the Large Taxpayers Office). A comprehensive reform strategy (e.g., a medium-term revenue strategy) can help to properly sequence reform measures and facilitate their implementation.

Tax Revenue Mobilization Episodes in Emerging Markets and Low-Income Countries: Lessons from a New Dataset

Tax Revenue Mobilization Episodes in Emerging Markets and Low-Income Countries: Lessons from a New Dataset
Author: Mr.Bernardin Akitoby
Publisher: International Monetary Fund
Total Pages: 43
Release: 2018-11-02
Genre: Business & Economics
ISBN: 1484382714

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How do countries mobilize large tax revenue—defined as an average increase in the tax-to-GDP ratio of 0.5 percent per year over three years or more? To answer this question, we build a novel dataset covering 55 episodes of large tax revenue mobilization in low-income countries and emerging markets. We find that: (i) reforms of indirect taxes and exemptions are the most common tax policy measures; (ii) multi-pronged tax administration reforms often go hand in hand with tax policy measures or are stand alone; and (iii) sustainability of the episodes hinges on tax administration reforms in the key compliance areas (risk-based audits, registration, filing, payment, and reporting).

Revenue Mobilization in Developing Countries

Revenue Mobilization in Developing Countries
Author: International Monetary Fund. Fiscal Affairs Dept.
Publisher: International Monetary Fund
Total Pages: 86
Release: 2011-08-03
Genre: Business & Economics
ISBN: 1498339247

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The Fund has long played a lead role in supporting developing countries’ efforts to improve their revenue mobilization. This paper draws on that experience to review issues and good practice, and to assess prospects in this key area.

Tax Revenue Mobilization Episodes in Emerging Markets and Low-Income Countries

Tax Revenue Mobilization Episodes in Emerging Markets and Low-Income Countries
Author: Bernardin Akitoby
Publisher:
Total Pages: 44
Release: 2018
Genre:
ISBN:

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How do countries mobilize large tax revenue-defined as an average increase in the tax-to-GDP ratio of 0.5 percent per year over three years or more? To answer this question, we build a novel dataset covering 55 episodes of large tax revenue mobilization in low-income countries and emerging markets. We find that: (i) reforms of indirect taxes and exemptions are the most common tax policy measures; (ii) multi-pronged tax administration reforms often go hand in hand with tax policy measures or are stand alone; and (iii) sustainability of the episodes hinges on tax administration reforms in the key compliance areas (risk-based audits, registration, filing, payment,and reporting).

Case Studies in Tax Revenue Mobilization in Low-Income Countries

Case Studies in Tax Revenue Mobilization in Low-Income Countries
Author: Mr.Bernardin Akitoby
Publisher: International Monetary Fund
Total Pages: 32
Release: 2019-05-10
Genre: Business & Economics
ISBN: 1498314562

Download Case Studies in Tax Revenue Mobilization in Low-Income Countries Book in PDF, Epub and Kindle

How can Low-Income Countries (LICs) enhance tax revenue collection to finance their vast development needs? We address this question by analyzing seven tax reform experiences in LICs (Burkina Faso, The Gambia, Maldives, Mauritania, Rwanda, Senegal, and Uganda). Three lessons stand out, although reforms must be tailored to individual circumstances: (i) Tax reforms require first and foremost political commitment and buy-in from key stakeholders; (ii) Countries that pursue both revenue administration and tax policy reforms tend to see much larger and persistent gains; and (iii) A successful strategy often starts with fiscal reform measures with immediate effect to build momentum. These can include: simplifying the tax system; curbing exemptions; reforming indirect taxes on goods and services (e.g., excises); and better managing compliance risks through strengthening taxpayer segmentation (often beginning with strengthening the Large Taxpayers Office). A comprehensive reform strategy (e.g., a medium-term revenue strategy) can help to properly sequence reform measures and facilitate their implementation.

Current Challenges in Revenue Mobilization - Improving Tax Compliance

Current Challenges in Revenue Mobilization - Improving Tax Compliance
Author: International Monetary Fund
Publisher: International Monetary Fund
Total Pages: 81
Release: 2015-01-29
Genre: Business & Economics
ISBN: 1498344895

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This paper addresses core challenges that all tax administrations face in dealing with noncompliance—which are now receiving renewed attention. Long a priority in developing countries, assuring strong compliance has acquired greater priority in countries facing intensified revenue needs, and is critical for fairness and statebuilding. Series: Policy Papers

World Tax Reform

World Tax Reform
Author: Michael J. Boskin
Publisher:
Total Pages: 360
Release: 1990
Genre: Business & Economics
ISBN:

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A review of current thinking on taxation which examines the changes in tax structure occurring in 11 countries, ranging from Indonesia and Mexico to Sweden and the United States. The book coincides with a trend towards tax reform which has taken hold in many developed and developing countries.

Improving Tax Collection Efficiency Through the Use of Technology

Improving Tax Collection Efficiency Through the Use of Technology
Author: Mokube Mathias itoe
Publisher:
Total Pages: 0
Release: 2023
Genre:
ISBN:

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Governments in African countries rely heavily on tax revenue to finance their development projects and public services. However, tax collection in many African countries is plagued by inefficiencies, low compliance, and inadequate revenue mobilization. The World Bank estimates that sub-Saharan Africa has one of the lowest tax-to-GDP ratios in the world, with an average rate of 17.2%, compared to the global average of 23.1%.Tax collection in Africa is hindered by a number of factors, including weak tax administration, low levels of tax compliance, and limited access to technology. The lack of advanced technology and automation in tax administration has resulted in manual and paper-based systems that are inefficient, costly, and prone to corruption. This has made tax collection and compliance difficult, and has limited the amount of revenue that governments can generate from taxes.To overcome these challenges, African governments are increasingly turning to technology as a means of improving tax collection efficiency and increasing revenue mobilization. Technology adoption in tax administration has the potential to improve tax compliance, reduce the costs of tax collection, and increase revenue collection. The adoption of technology can also improve transparency, accountability, and reduce the potential for corruption in tax administration.This article explores the use of technology in tax collection in African countries, with a focus on its impact on tax collection efficiency. Specifically, the article examines case studies from Rwanda and Kenya, two African countries that have made significant progress in using technology to improve tax collection efficiency.The article begins with a literature review that discusses the challenges facing tax collection in African countries, the benefits of technology adoption in tax administration, and the factors that influence tax collection efficiency. The literature review also examines the existing literature on the adoption of technology in developing countries and the lessons that can be learned from these experiences.Next, the article describes the research design and methodology, including the case studies used in the research and the data collection methods. The case studies focuses on the use of technology in tax collection and administration in Rwanda and Kenya, and the impact of technology adoption on tax collection efficiency in these countries.The results of the research are presented and analyzed, including an examination of the impact of technology adoption on tax collection efficiency in Rwanda and Kenya. The article discussed the factors that facilitated or hindered technology adoption in these countries, and the lessons that can be learned from their experiences.The article provides a detailed case study of the tax system and technology adoption in Rwanda and Kenya. The case study examined the current state of tax collection in these countries, the technologies used to improve tax collection, and the impact of these technologies on tax collection efficiency.Finally, the article concludes by summarizing the main findings of the research and discussed the implications of the results for tax policy in African countries. The article suggests areas for future research on the adoption of technology in tax collection and administration in African countries.Overall, the article contributes to the existing literature on tax collection efficiency and technology adoption in developing countries. It provides insights into the challenges facing African countries in tax collection and administration, and the potential of technology adoption to overcome these challenges and improve tax collection efficiency.

Taxation in Developing Countries

Taxation in Developing Countries
Author: Roger Hall Gordon
Publisher:
Total Pages: 305
Release: 2010
Genre: Business & Economics
ISBN: 9780231148627

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The book outlines the major aspects of current tax codes and explores their economic and political implication in six developing countries. It also includes two overview chapters about design of tax policy in developing countries.

The Politics of Domestic Resource Mobilization for Social Development

The Politics of Domestic Resource Mobilization for Social Development
Author: Katja Hujo
Publisher: Springer Nature
Total Pages: 470
Release: 2020-07-07
Genre: Business & Economics
ISBN: 3030375951

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At a time when the development community is grappling with the challenge of raising the required investment—estimated in the trillions of dollars—for attainment of the Sustainable Development Goals (SDGs), countries’ mobilization of their own fiscal revenues is receiving increasing attention. This edited volume discusses the political and institutional contexts that enable poor countries to mobilize domestic resources for global commitments and national development priorities. It examines the processes and mechanisms that connect the politics of resource mobilization and demands for social provision; changes in state-citizen, state-business and donor-recipient relations associated with resource mobilization and allocation; and governance reforms that can lead to improved and sustainable public revenues and services. The volume is unique in putting a spotlight on the political drivers of domestic resource mobilization in a rapidly changing global environment and in different country contexts in Latin America, Asia and sub-Saharan Africa. It will appeal to a broad academic audience in the fields of economics, development studies and social policy, as well as practitioners, activists and policy makers.