Lessons of tax reform.

No AccessStand Alone Books1 Feb 2013Lessons of tax reform.Authors/Editors: Z. ShaliziZ. Shalizihttps://doi.org/10.1596/0-8213-1906-XSectionsAboutPDF (0.2 MB) ToolsAdd to favoritesDownload CitationsTrack Citations ShareFacebookTwitterLinked In Abstract:Tax reform has emerged as an important component of fiscal adjustment and now plays a major role in the World Bank's dialogue with member countries. This paper provides a concise synthesis of current thinking and practice on tax reform in developing countries. The Bank's growing provision of tax reform advice and its growing use of loan conditions related to tax reform are reviewed. The future directions of the Bank's country economic and sectoral work, its operational lending (adjustment and nonadjustment), and its research on tax policy issues are outlined. The system of general taxes administered at the national level is the principle emphasis. Sectoral, implicit and social security tax issues are not covered. FiguresreferencesRecommendeddetailsCited byThe rise of the value-added taxAn introduction to the good VATThe conventional approach to explaining the rise of the VATTax system reform in Latin America: Domestic and international causesReview of International Political Economy, Vol.13, No.5The tax base in transition: The case of BulgariaCommunist Economies and Economic Transformation, Vol.6, No.413 December 2007 View Published: September 1991ISBN: 978-0-8213-1906-2 Copyright & Permissions Related RegionsAfricaEast Asia & PacificLatin America & CaribbeanRelated CountriesIndonesiaRelated TopicsEnvironmentFinance and Financial Sector DevelopmentMacroeconomics and Economic GrowthPrivate Sector Development KeywordsTAX REFORMSTAX SYSTEMSTAX ADMINISTRATIONLENDING POLICYTAX AGREEMENTSENVIRONMENTAL TAXESTAXTAX BASETAX POLICYTAX REFORMTAX STRUCTURESTAX SYSTEMTAX SYSTEMSTAXATIONVALUE ADDED TAX PDF downloadLoading ...