Smart Tax Administration

The 'smartest' development policy needs to be underpinned by 'smart' tax policy. However, the best tax policy in the world is worth little if it cannot be implemented effectively. What can be done, to a considerable extent, inevitably determines what is done. Increasing tax revenues requires an effective tax administration: new taxpayers must be identified and brought into the tax net, and new collection techniques developed. Implementing such changes invariably takes time.

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Bibliographic Details
Main Author: Bird, Richard
Language:English
Published: World Bank, Washington, DC 2010-10
Subjects:ADDED TAXES, ADMINISTRATIVE PROCEDURES, BANKING SYSTEM, COMPLIANCE COSTS, COMPUTER SYSTEMS, CONSUMPTION TAX, CORPORATE TAX, DEFAULTERS, DEVELOPED COUNTRIES, DEVELOPING COUNTRIES, DISTRIBUTION OF INCOME, ECONOMIC CRISIS, ENVIRONMENTS, EQUIPMENT, EXCISE TAXES, EXPENDITURE, EXPENDITURES, EXPORT, EXPORT GROWTH, FINANCIAL MARKETS, GLOBAL TRADE, GLOBALIZATION, GOVERNMENT POLICIES, INCOME, INCOME TAX, INCOME TAX DEDUCTIONS, INCOME TAXES, INFORMAL ECONOMY, INFORMATION SYSTEMS, INFORMATION TECHNOLOGY, INTEREST CHARGES, INTERNATIONAL TRADE, LATE PAYMENTS, LEGAL SYSTEMS, LIBERALIZATIONS, LOCAL MARKETS, MIDDLE-INCOME COUNTRIES, NONPAYMENT, OUTSOURCING, PAYMENT FACILITIES, POLICY ENVIRONMENT, PROPERTY TAXES, REGISTRATION PROCESS, RETURN, TAX, TAX ADMINISTRATION, TAX BASE, TAX BASES, TAX BASIS, TAX COLLECTION, TAX COLLECTORS, TAX COMPLIANCE, TAX ENFORCEMENT, TAX EVASION, TAX LAWS, TAX LEGISLATION, TAX LIABILITIES, TAX POLICY, TAX RATE, TAX REFORM, TAX RETURNS, TAX REVENUES, TAX STRUCTURE, TAX STRUCTURES, TAX SYSTEM, TAXATION, TAXPAYER, TAXPAYER COMPLIANCE, TAXPAYER SERVICE, TAXPAYER SERVICES, TAXPAYERS, TRADE TAX, TRADING, VOLATILITY,
Online Access:http://documents.worldbank.org/curated/en/2010/10/12887632/smart-tax-administration
https://hdl.handle.net/10986/10152
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spelling dig-okr-10986101522024-08-08T15:56:48Z Smart Tax Administration Bird, Richard ADDED TAXES ADMINISTRATIVE PROCEDURES BANKING SYSTEM COMPLIANCE COSTS COMPUTER SYSTEMS CONSUMPTION TAX CORPORATE TAX DEFAULTERS DEVELOPED COUNTRIES DEVELOPING COUNTRIES DISTRIBUTION OF INCOME ECONOMIC CRISIS ENVIRONMENTS EQUIPMENT EXCISE TAXES EXPENDITURE EXPENDITURES EXPORT EXPORT GROWTH FINANCIAL MARKETS GLOBAL TRADE GLOBALIZATION GOVERNMENT POLICIES INCOME INCOME TAX INCOME TAX DEDUCTIONS INCOME TAXES INFORMAL ECONOMY INFORMATION SYSTEMS INFORMATION TECHNOLOGY INTEREST CHARGES INTERNATIONAL TRADE LATE PAYMENTS LEGAL SYSTEMS LIBERALIZATIONS LOCAL MARKETS MIDDLE-INCOME COUNTRIES NONPAYMENT OUTSOURCING PAYMENT FACILITIES POLICY ENVIRONMENT PROPERTY TAXES REGISTRATION PROCESS RETURN TAX TAX ADMINISTRATION TAX BASE TAX BASES TAX BASIS TAX COLLECTION TAX COLLECTORS TAX COMPLIANCE TAX ENFORCEMENT TAX EVASION TAX LAWS TAX LEGISLATION TAX LIABILITIES TAX POLICY TAX RATE TAX REFORM TAX RETURNS TAX REVENUES TAX STRUCTURE TAX STRUCTURES TAX SYSTEM TAXATION TAXPAYER TAXPAYER COMPLIANCE TAXPAYER SERVICE TAXPAYER SERVICES TAXPAYERS TRADE TAX TRADING VOLATILITY The 'smartest' development policy needs to be underpinned by 'smart' tax policy. However, the best tax policy in the world is worth little if it cannot be implemented effectively. What can be done, to a considerable extent, inevitably determines what is done. Increasing tax revenues requires an effective tax administration: new taxpayers must be identified and brought into the tax net, and new collection techniques developed. Implementing such changes invariably takes time. 2012-08-13T10:34:09Z 2012-08-13T10:34:09Z 2010-10 http://documents.worldbank.org/curated/en/2010/10/12887632/smart-tax-administration https://hdl.handle.net/10986/10152 English Economic Premise; No. 36 CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo/ World Bank application/pdf text/plain World Bank, Washington, DC
institution Banco Mundial
collection DSpace
country Estados Unidos
countrycode US
component Bibliográfico
access En linea
databasecode dig-okr
tag biblioteca
region America del Norte
libraryname Biblioteca del Banco Mundial
language English
topic ADDED TAXES
ADMINISTRATIVE PROCEDURES
BANKING SYSTEM
COMPLIANCE COSTS
COMPUTER SYSTEMS
CONSUMPTION TAX
CORPORATE TAX
DEFAULTERS
DEVELOPED COUNTRIES
DEVELOPING COUNTRIES
DISTRIBUTION OF INCOME
ECONOMIC CRISIS
ENVIRONMENTS
EQUIPMENT
EXCISE TAXES
EXPENDITURE
EXPENDITURES
EXPORT
EXPORT GROWTH
FINANCIAL MARKETS
GLOBAL TRADE
GLOBALIZATION
GOVERNMENT POLICIES
INCOME
INCOME TAX
INCOME TAX DEDUCTIONS
INCOME TAXES
INFORMAL ECONOMY
INFORMATION SYSTEMS
INFORMATION TECHNOLOGY
INTEREST CHARGES
INTERNATIONAL TRADE
LATE PAYMENTS
LEGAL SYSTEMS
LIBERALIZATIONS
LOCAL MARKETS
MIDDLE-INCOME COUNTRIES
NONPAYMENT
OUTSOURCING
PAYMENT FACILITIES
POLICY ENVIRONMENT
PROPERTY TAXES
REGISTRATION PROCESS
RETURN
TAX
TAX ADMINISTRATION
TAX BASE
TAX BASES
TAX BASIS
TAX COLLECTION
TAX COLLECTORS
TAX COMPLIANCE
TAX ENFORCEMENT
TAX EVASION
TAX LAWS
TAX LEGISLATION
TAX LIABILITIES
TAX POLICY
TAX RATE
TAX REFORM
TAX RETURNS
TAX REVENUES
TAX STRUCTURE
TAX STRUCTURES
TAX SYSTEM
TAXATION
TAXPAYER
TAXPAYER COMPLIANCE
TAXPAYER SERVICE
TAXPAYER SERVICES
TAXPAYERS
TRADE TAX
TRADING
VOLATILITY
ADDED TAXES
ADMINISTRATIVE PROCEDURES
BANKING SYSTEM
COMPLIANCE COSTS
COMPUTER SYSTEMS
CONSUMPTION TAX
CORPORATE TAX
DEFAULTERS
DEVELOPED COUNTRIES
DEVELOPING COUNTRIES
DISTRIBUTION OF INCOME
ECONOMIC CRISIS
ENVIRONMENTS
EQUIPMENT
EXCISE TAXES
EXPENDITURE
EXPENDITURES
EXPORT
EXPORT GROWTH
FINANCIAL MARKETS
GLOBAL TRADE
GLOBALIZATION
GOVERNMENT POLICIES
INCOME
INCOME TAX
INCOME TAX DEDUCTIONS
INCOME TAXES
INFORMAL ECONOMY
INFORMATION SYSTEMS
INFORMATION TECHNOLOGY
INTEREST CHARGES
INTERNATIONAL TRADE
LATE PAYMENTS
LEGAL SYSTEMS
LIBERALIZATIONS
LOCAL MARKETS
MIDDLE-INCOME COUNTRIES
NONPAYMENT
OUTSOURCING
PAYMENT FACILITIES
POLICY ENVIRONMENT
PROPERTY TAXES
REGISTRATION PROCESS
RETURN
TAX
TAX ADMINISTRATION
TAX BASE
TAX BASES
TAX BASIS
TAX COLLECTION
TAX COLLECTORS
TAX COMPLIANCE
TAX ENFORCEMENT
TAX EVASION
TAX LAWS
TAX LEGISLATION
TAX LIABILITIES
TAX POLICY
TAX RATE
TAX REFORM
TAX RETURNS
TAX REVENUES
TAX STRUCTURE
TAX STRUCTURES
TAX SYSTEM
TAXATION
TAXPAYER
TAXPAYER COMPLIANCE
TAXPAYER SERVICE
TAXPAYER SERVICES
TAXPAYERS
TRADE TAX
TRADING
VOLATILITY
spellingShingle ADDED TAXES
ADMINISTRATIVE PROCEDURES
BANKING SYSTEM
COMPLIANCE COSTS
COMPUTER SYSTEMS
CONSUMPTION TAX
CORPORATE TAX
DEFAULTERS
DEVELOPED COUNTRIES
DEVELOPING COUNTRIES
DISTRIBUTION OF INCOME
ECONOMIC CRISIS
ENVIRONMENTS
EQUIPMENT
EXCISE TAXES
EXPENDITURE
EXPENDITURES
EXPORT
EXPORT GROWTH
FINANCIAL MARKETS
GLOBAL TRADE
GLOBALIZATION
GOVERNMENT POLICIES
INCOME
INCOME TAX
INCOME TAX DEDUCTIONS
INCOME TAXES
INFORMAL ECONOMY
INFORMATION SYSTEMS
INFORMATION TECHNOLOGY
INTEREST CHARGES
INTERNATIONAL TRADE
LATE PAYMENTS
LEGAL SYSTEMS
LIBERALIZATIONS
LOCAL MARKETS
MIDDLE-INCOME COUNTRIES
NONPAYMENT
OUTSOURCING
PAYMENT FACILITIES
POLICY ENVIRONMENT
PROPERTY TAXES
REGISTRATION PROCESS
RETURN
TAX
TAX ADMINISTRATION
TAX BASE
TAX BASES
TAX BASIS
TAX COLLECTION
TAX COLLECTORS
TAX COMPLIANCE
TAX ENFORCEMENT
TAX EVASION
TAX LAWS
TAX LEGISLATION
TAX LIABILITIES
TAX POLICY
TAX RATE
TAX REFORM
TAX RETURNS
TAX REVENUES
TAX STRUCTURE
TAX STRUCTURES
TAX SYSTEM
TAXATION
TAXPAYER
TAXPAYER COMPLIANCE
TAXPAYER SERVICE
TAXPAYER SERVICES
TAXPAYERS
TRADE TAX
TRADING
VOLATILITY
ADDED TAXES
ADMINISTRATIVE PROCEDURES
BANKING SYSTEM
COMPLIANCE COSTS
COMPUTER SYSTEMS
CONSUMPTION TAX
CORPORATE TAX
DEFAULTERS
DEVELOPED COUNTRIES
DEVELOPING COUNTRIES
DISTRIBUTION OF INCOME
ECONOMIC CRISIS
ENVIRONMENTS
EQUIPMENT
EXCISE TAXES
EXPENDITURE
EXPENDITURES
EXPORT
EXPORT GROWTH
FINANCIAL MARKETS
GLOBAL TRADE
GLOBALIZATION
GOVERNMENT POLICIES
INCOME
INCOME TAX
INCOME TAX DEDUCTIONS
INCOME TAXES
INFORMAL ECONOMY
INFORMATION SYSTEMS
INFORMATION TECHNOLOGY
INTEREST CHARGES
INTERNATIONAL TRADE
LATE PAYMENTS
LEGAL SYSTEMS
LIBERALIZATIONS
LOCAL MARKETS
MIDDLE-INCOME COUNTRIES
NONPAYMENT
OUTSOURCING
PAYMENT FACILITIES
POLICY ENVIRONMENT
PROPERTY TAXES
REGISTRATION PROCESS
RETURN
TAX
TAX ADMINISTRATION
TAX BASE
TAX BASES
TAX BASIS
TAX COLLECTION
TAX COLLECTORS
TAX COMPLIANCE
TAX ENFORCEMENT
TAX EVASION
TAX LAWS
TAX LEGISLATION
TAX LIABILITIES
TAX POLICY
TAX RATE
TAX REFORM
TAX RETURNS
TAX REVENUES
TAX STRUCTURE
TAX STRUCTURES
TAX SYSTEM
TAXATION
TAXPAYER
TAXPAYER COMPLIANCE
TAXPAYER SERVICE
TAXPAYER SERVICES
TAXPAYERS
TRADE TAX
TRADING
VOLATILITY
Bird, Richard
Smart Tax Administration
description The 'smartest' development policy needs to be underpinned by 'smart' tax policy. However, the best tax policy in the world is worth little if it cannot be implemented effectively. What can be done, to a considerable extent, inevitably determines what is done. Increasing tax revenues requires an effective tax administration: new taxpayers must be identified and brought into the tax net, and new collection techniques developed. Implementing such changes invariably takes time.
topic_facet ADDED TAXES
ADMINISTRATIVE PROCEDURES
BANKING SYSTEM
COMPLIANCE COSTS
COMPUTER SYSTEMS
CONSUMPTION TAX
CORPORATE TAX
DEFAULTERS
DEVELOPED COUNTRIES
DEVELOPING COUNTRIES
DISTRIBUTION OF INCOME
ECONOMIC CRISIS
ENVIRONMENTS
EQUIPMENT
EXCISE TAXES
EXPENDITURE
EXPENDITURES
EXPORT
EXPORT GROWTH
FINANCIAL MARKETS
GLOBAL TRADE
GLOBALIZATION
GOVERNMENT POLICIES
INCOME
INCOME TAX
INCOME TAX DEDUCTIONS
INCOME TAXES
INFORMAL ECONOMY
INFORMATION SYSTEMS
INFORMATION TECHNOLOGY
INTEREST CHARGES
INTERNATIONAL TRADE
LATE PAYMENTS
LEGAL SYSTEMS
LIBERALIZATIONS
LOCAL MARKETS
MIDDLE-INCOME COUNTRIES
NONPAYMENT
OUTSOURCING
PAYMENT FACILITIES
POLICY ENVIRONMENT
PROPERTY TAXES
REGISTRATION PROCESS
RETURN
TAX
TAX ADMINISTRATION
TAX BASE
TAX BASES
TAX BASIS
TAX COLLECTION
TAX COLLECTORS
TAX COMPLIANCE
TAX ENFORCEMENT
TAX EVASION
TAX LAWS
TAX LEGISLATION
TAX LIABILITIES
TAX POLICY
TAX RATE
TAX REFORM
TAX RETURNS
TAX REVENUES
TAX STRUCTURE
TAX STRUCTURES
TAX SYSTEM
TAXATION
TAXPAYER
TAXPAYER COMPLIANCE
TAXPAYER SERVICE
TAXPAYER SERVICES
TAXPAYERS
TRADE TAX
TRADING
VOLATILITY
author Bird, Richard
author_facet Bird, Richard
author_sort Bird, Richard
title Smart Tax Administration
title_short Smart Tax Administration
title_full Smart Tax Administration
title_fullStr Smart Tax Administration
title_full_unstemmed Smart Tax Administration
title_sort smart tax administration
publisher World Bank, Washington, DC
publishDate 2010-10
url http://documents.worldbank.org/curated/en/2010/10/12887632/smart-tax-administration
https://hdl.handle.net/10986/10152
work_keys_str_mv AT birdrichard smarttaxadministration
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