Strengthening domestic resource mobilization : moving from theory to practice in low- and middle-income countries /

Public spending plays a key role in the economic growth and development of most developing economies. This book analyzes revenues, policy, and administration of Domestic Resource Mobilization (DRM) in developing countries. It provides a broad landscape of practical examples, drawing from lessons lea...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autores principales: Junquera-Varela, Raúl Félix (Autor), Verhoeven, Marijn (Autor), Shukla, Gangadhar P. (Autor), Haven, Bernard (Autor), Awasthi, Rajul (Autor), Moreno-Dodson, Blanca (Autor)
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Washington, DC : World Bank Group, [2017]
Colección:Directions in development (Washington, D.C.). Public sector governance.
Temas:
Fiscal policy > Developing countries.
Finance, Public > Developing countries.
BUSINESS & ECONOMICS > Public Finance.
Finance, Public
Fiscal policy
Developing countries
Acceso en línea:Texto completo
Tabla de Contenidos:
  • Machine generated contents note: ch. 1 Introduction
  • Domestic Resource Mobilization as an Instrument of Sustained and Inclusive Development
  • Taxation as a Plank of State Building
  • Organization of the Report
  • Notes
  • References
  • ch. 2 Domestic Resource Mobilization: Opportunities and Challenges
  • DRM as a Key to Economic Growth and Development
  • Trends in Total Revenues and Taxes
  • Closing the Revenue Gap
  • Challenges in Increasing Domestic Resource Mobilization in Low-Income Countries
  • Reforming Tax Systems for Domestic Resource Mobilization
  • Notes
  • References
  • ch. 3 Tax Policy Reform
  • Equitable Tax Structure: Improving Direct Taxes
  • Taxation of Exhaustible Natural Resources
  • "Sin" Taxes and "Green" Taxes: Tobacco and Pollution-Related Taxes
  • Taxation of Small Businesses
  • Tax Incentives and Tax Expenditures
  • Special Measures to Deal with Transnational Transactions
  • Resource Mobilization at the Subnational Government Level
  • Property Taxes
  • User Charges
  • Income and Consumption Taxes (Excises, Sales Tax, or VAT]
  • Notes
  • References
  • ch. 4 Tax Administration Reform
  • Corporatization
  • Organizational Setup and Management: Integrating Inland Revenues and Functional System
  • Selective or Risk-Based Compliance Management
  • Information and Communication Technology
  • Taxpayer Services, Public Awareness, Transparency, and Civil Society Engagement
  • Behavioral Design of Tax Administration Procedures
  • Tax Administration Diagnostic Assessment Tool
  • Revenue Performance: Forecasting of Revenues and Tax Gap Analysis
  • Human Resource Management Strategy
  • Notes
  • References
  • ch. 5 World Bank's Role in Domestic Resource Mobilization
  • Entry Points for the World Bank
  • DRM Strategy
  • Summary
  • References.

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