A State Capacity Results-based Approach to Reduce Tax Evasion
The objective of this discussion paper is to propose a Results Based Framework for programs which aim to increase tax compliance. We pose setting state capacity as a specific project result, as opposed to tax evasion, may enhance monitoring and promote effectiveness. We pose such focus may allow managers to demonstrate results in shorter periods of time. We apply the framework to the tax evasion literature to find most studies focus on understanding tax evasion assuming the state can carry out all its functions without limitations. Our review suggests a stronger focus on state capacity may benefit the many states faced by tax evasion.
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| Language: | English |
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Inter-American Development Bank
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| Subjects: | Taxpayer, Tax Revenue, Tax Compliance, Taxation, Results Framework, Auditing, Small Business, Monitoring and Evaluation, Tax Evasion, Economy, Fiscal Policy, Tax Administration, Tax Rate, D02 - Institutions: Design Formation Operations and Impact, H11 - Structure Scope and Performance of Government, C93 - Field Experiments, H30 - Fiscal Policies and Behavior of Economic Agents: General, H26 - Tax Evasion and Avoidance, H43 - Project Evaluation • Social Discount Rate, D04 - Microeconomic Policy: Formulation Implementation and Evaluation, Evaluation;results-based management;monitoring;State capacity;Tax evasion;Fiscal Fraud, |
| Online Access: | http://dx.doi.org/10.18235/0002160 https://publications.iadb.org/en/state-capacity-results-based-approach-reduce-tax-evasion |
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dig-bid-node-200622024-03-06T22:30:01ZA State Capacity Results-based Approach to Reduce Tax Evasion 2020-01-27T00:01:00+0000 http://dx.doi.org/10.18235/0002160 https://publications.iadb.org/en/state-capacity-results-based-approach-reduce-tax-evasion Inter-American Development Bank Taxpayer Tax Revenue Tax Compliance Taxation Results Framework Auditing Small Business Monitoring and Evaluation Tax Evasion Economy Fiscal Policy Tax Administration Tax Rate D02 - Institutions: Design Formation Operations and Impact H11 - Structure Scope and Performance of Government C93 - Field Experiments H30 - Fiscal Policies and Behavior of Economic Agents: General H26 - Tax Evasion and Avoidance H43 - Project Evaluation • Social Discount Rate D04 - Microeconomic Policy: Formulation Implementation and Evaluation Evaluation;results-based management;monitoring;State capacity;Tax evasion;Fiscal Fraud The objective of this discussion paper is to propose a Results Based Framework for programs which aim to increase tax compliance. We pose setting state capacity as a specific project result, as opposed to tax evasion, may enhance monitoring and promote effectiveness. We pose such focus may allow managers to demonstrate results in shorter periods of time. We apply the framework to the tax evasion literature to find most studies focus on understanding tax evasion assuming the state can carry out all its functions without limitations. Our review suggests a stronger focus on state capacity may benefit the many states faced by tax evasion. Inter-American Development Bank Rosangela Bando Anastasiya Yarygina José Martinez-Carrasco application/pdf IDB Publications Latin America and the Caribbean en |
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Taxpayer Tax Revenue Tax Compliance Taxation Results Framework Auditing Small Business Monitoring and Evaluation Tax Evasion Economy Fiscal Policy Tax Administration Tax Rate D02 - Institutions: Design Formation Operations and Impact H11 - Structure Scope and Performance of Government C93 - Field Experiments H30 - Fiscal Policies and Behavior of Economic Agents: General H26 - Tax Evasion and Avoidance H43 - Project Evaluation • Social Discount Rate D04 - Microeconomic Policy: Formulation Implementation and Evaluation Evaluation;results-based management;monitoring;State capacity;Tax evasion;Fiscal Fraud Taxpayer Tax Revenue Tax Compliance Taxation Results Framework Auditing Small Business Monitoring and Evaluation Tax Evasion Economy Fiscal Policy Tax Administration Tax Rate D02 - Institutions: Design Formation Operations and Impact H11 - Structure Scope and Performance of Government C93 - Field Experiments H30 - Fiscal Policies and Behavior of Economic Agents: General H26 - Tax Evasion and Avoidance H43 - Project Evaluation • Social Discount Rate D04 - Microeconomic Policy: Formulation Implementation and Evaluation Evaluation;results-based management;monitoring;State capacity;Tax evasion;Fiscal Fraud |
| spellingShingle |
Taxpayer Tax Revenue Tax Compliance Taxation Results Framework Auditing Small Business Monitoring and Evaluation Tax Evasion Economy Fiscal Policy Tax Administration Tax Rate D02 - Institutions: Design Formation Operations and Impact H11 - Structure Scope and Performance of Government C93 - Field Experiments H30 - Fiscal Policies and Behavior of Economic Agents: General H26 - Tax Evasion and Avoidance H43 - Project Evaluation • Social Discount Rate D04 - Microeconomic Policy: Formulation Implementation and Evaluation Evaluation;results-based management;monitoring;State capacity;Tax evasion;Fiscal Fraud Taxpayer Tax Revenue Tax Compliance Taxation Results Framework Auditing Small Business Monitoring and Evaluation Tax Evasion Economy Fiscal Policy Tax Administration Tax Rate D02 - Institutions: Design Formation Operations and Impact H11 - Structure Scope and Performance of Government C93 - Field Experiments H30 - Fiscal Policies and Behavior of Economic Agents: General H26 - Tax Evasion and Avoidance H43 - Project Evaluation • Social Discount Rate D04 - Microeconomic Policy: Formulation Implementation and Evaluation Evaluation;results-based management;monitoring;State capacity;Tax evasion;Fiscal Fraud Inter-American Development Bank A State Capacity Results-based Approach to Reduce Tax Evasion |
| description |
The objective of this discussion paper is to propose a Results Based Framework for programs which aim to increase tax compliance. We pose setting state capacity as a specific project result, as opposed to tax evasion, may enhance monitoring and promote effectiveness. We pose such focus may allow managers to demonstrate results in shorter periods of time. We apply the framework to the tax evasion literature to find most studies focus on understanding tax evasion assuming the state can carry out all its functions without limitations. Our review suggests a stronger focus on state capacity may benefit the many states faced by tax evasion. |
| author2 |
Rosangela Bando |
| author_facet |
Rosangela Bando Inter-American Development Bank |
| topic_facet |
Taxpayer Tax Revenue Tax Compliance Taxation Results Framework Auditing Small Business Monitoring and Evaluation Tax Evasion Economy Fiscal Policy Tax Administration Tax Rate D02 - Institutions: Design Formation Operations and Impact H11 - Structure Scope and Performance of Government C93 - Field Experiments H30 - Fiscal Policies and Behavior of Economic Agents: General H26 - Tax Evasion and Avoidance H43 - Project Evaluation • Social Discount Rate D04 - Microeconomic Policy: Formulation Implementation and Evaluation Evaluation;results-based management;monitoring;State capacity;Tax evasion;Fiscal Fraud |
| author |
Inter-American Development Bank |
| author_sort |
Inter-American Development Bank |
| title |
A State Capacity Results-based Approach to Reduce Tax Evasion |
| title_short |
A State Capacity Results-based Approach to Reduce Tax Evasion |
| title_full |
A State Capacity Results-based Approach to Reduce Tax Evasion |
| title_fullStr |
A State Capacity Results-based Approach to Reduce Tax Evasion |
| title_full_unstemmed |
A State Capacity Results-based Approach to Reduce Tax Evasion |
| title_sort |
state capacity results-based approach to reduce tax evasion |
| publisher |
Inter-American Development Bank |
| url |
http://dx.doi.org/10.18235/0002160 https://publications.iadb.org/en/state-capacity-results-based-approach-reduce-tax-evasion |
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AT interamericandevelopmentbank astatecapacityresultsbasedapproachtoreducetaxevasion AT interamericandevelopmentbank statecapacityresultsbasedapproachtoreducetaxevasion |
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