Innovations in tax compliance : building trust, navigating politics, and tailoring reform / Roel Dom [and three others].

Format:

Book

Author/Creator:

Dom, Roel, author.

Language:

English

Subjects (All):

Taxpayer compliance.

Physical Description:

1 online resource (306 pages)

Edition:

First edition.

Place of Publication:

Washington, DC : The World Bank, [2022]

System Details:

Mode of access: World Wide Web.

Summary:

"Recent decades have witnessed important progress in strengthening tax systems in developing countries. Yet many areas of reform have remained stubbornly resistant to major improvements; overall revenue collection still falls short of what is needed to support effective governance and service delivery, while tax collection is too often characterized by high rates of evasion among large corporations and the rich and disproportionate, though often hidden, burdens on lower-income groups. As countries around the world deal with large COVID-19-induced debt burdens, a focus on strengthening tax systems is especially timely. Innovations in Tax Compliance draws on recent research and experience to present a new conceptual framework to guide more effective approaches to reform. Building on the achievements of recent decades, it argues for an expanded focus on the overlapping goals of building trust, navigating political resistance, and tailoring reform to unique local contexts through a focus on identifying the most binding constraints on reform. This focus, it argues, can lead not only to greater compliance, increased fairness, and higher revenues, but can also contribute to the building of state capacity, sustained political support for further reforms, and stronger fiscal contracts between citizens and governments" --Provided by publisher.

Contents:

Intro

Front Cover

Title Page

Copyright Page

Contents

Foreword

Acknowledgments

About the Authors

Abbreviations

Chapter 1. Introduction

Tax Compliance: A Persistent Challenge

Traditional Approaches to Tax Reform

Toward a Holistic Tax Reform Framework: Integrating Tax Morale and Trust

Organization of This Report

Notes

References

Chapter 2. Direct Taxes on Individuals and Households

The Tax Compliance Challenge

Barriers to Reform

Reform Progress-and Future Options

Conclusion

Chapter 3. Taxing High-Net-Worth Individuals

Chapter 4. Taxing Corporate Income

Chapter 5. Taxing SMEs

Chapter 6. Taxing at the Local Level

Chapter 7. The Tax and Technology Challenge

The Tax and Technology Challenge

Chapter 8. Conclusion

A Framework for Tax Reform

Navigating the Politics of Reform

Building Trust to Underpin Successful Reform

Tailoring Reform to Local Contexts: Binding Constraints Analysis

Note

Boxes

Figures

Tables

Back Cover.

Notes:

Includes bibliographical references.

Description based on publisher supplied metadata and other sources.

Description based on print version record.

Other Format:

Print version: Dom, Roel Innovations in Tax Compliance

ISBN:

9781464817724

1464817723

Publisher Number:

10.1596/978-1-4648-1755-7