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  • 1
    Online Resource
    Online Resource
    Property Taxation in India : Issues Impacting Revenue Performance and Suggestions for Reform (2020)
    Washington, D.C : The World Bank
    Details
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: World Bank E-Library Archive
    Series Statement: Other papers
    Abstract: Rapid urbanization in India means cities face a tremendous challenge to finance and deliver theincreasing demand for basic municipal services. When compared to peers in the Organisation forEconomic Co-operation and Development (OECD), India performs poorly in generating revenues fromthe urban immovable property tax. The data show that while the average collection from propertytaxes in the OECD group is about 1.1 percent of national gross domestic product, the number forIndia is about 0.2 percent, which is just one-sixth. Most Indian states, including the relatively better performers, collect small amounts compared to OECD countries. Several factors lead to low property tax revenue in India: undervaluation, incomplete registers, policy inadequacy, and ineffective administration. A big challenge for property tax administration is the lack of accurate property tax rolls under the jurisdiction of the urban local bodies (ULBs). Property tax laws are generally seen to provide many exemptions. Undervaluation is rampant. ULBs - especially smaller municipalities and Nagar Palikas - are constrained with the capacities they possess to effectively administer a property tax. Reform would need to undertake a range of activities: updating property tax laws, getting rid of ineffective exemptions, completing property registers, adopting more effective valuation approaches, and strengthening administration. There is merit in preparing a model municipal act to help build a more robust property tax system. A fresh approach to property tax administration is needed to help bridge the resource gap in the revenue raising capacity of ULBs. For small ULBs that lack capacity, property tax (and perhaps other municipal revenue sources as well) could be administered by a centralized body that handles property registers and databases of all ULBs under its remit through a unique information technology platform. The paper suggests a model to support and manage the technical- and policy-related aspects of the property tax: the establishment of a Municipal Revenue Board at the state level. The board is conceptualized to leverage the latest technology to implement the "back office" functions of a typical property tax administration
    DOI: 10.1596/33655
    URL: Deutschlandweit zugänglich
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  • 2
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    Online Resource
    Can Tax Simplification Help Lower Tax Corruption? (2014)
    Washington, D.C : The World Bank
    Details
    Language: English
    Pages: Online-Ressource (58 p)
    Edition: 2014 World Bank eLibrary
    Parallel Title: Awasthi, Rajul Can Tax Simplification Help Lower Tax Corruption?
    Abstract: This paper seeks to find empirical evidence of a link between tax simplification and corruption in tax administration. It attempts to do this by first defining "tax simplicity" as a measurable variable and exploring empirical relationships between simpler tax regimes and corruption in tax administration. Corruption in tax administration is calculated with data series from the World Bank's Enterprise Survey Database. The focus is on business taxes. The study includes 104 countries from different income groups and regions of the world. The time period is 2002-12. The empirical findings support the existence of a significant link between the measure of tax corruption and tax simplicity, so a less complex tax system is shown to be associated with lower corruption in tax administration. It is predicted that the combined effect of a 10 percent reduction in both the number of payments and the time to comply with tax requirements can lower tax corruption by 9.64 percent. Some interesting regional differences are observed in the results. Similarly, the income level of countries plays an important role in determining the impact of tax simplification on tax corruption; specifically, the link is stronger for lower-income level countries. The positive link between tax simplicity and lower tax corruption has useful policy implications
    DOI: 10.1596/1813-9450-6988
    URL: Volltext  (Deutschlandweit zugänglich)
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  • 3
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    Thinking Strategically about Revenue Administration Reform : The Creation of Integrated, Autonomous Revenue Bodies (2019)
    Washington, D.C : The World Bank
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    Language: English
    Pages: 1 Online-Ressource
    Series Statement: World Bank E-Library Archive
    Series Statement: Other papers
    Abstract: Over the past two decades, two trends in tax administration reform have emerged - granting increased autonomy to tax administrations and establishing a unified integrated revenue authority (IRA) charged with administering both tax and customs laws and, in some cases, social security. This paper reviews the theory and practice of these revenue administration models and synthesizes lessons learned from the World Bank's engagement with clients in recent years. The paper looks at several case studies across the world on the reform design as well as results of integration or increased autonomy. Semi-autonomous and integrated revenue administration models have the potential to bring crucial improvements to the efficiency and effectiveness of tax administration. The implementation shows both successes and challenges. The paper concludes with listing pre-conditions for these reforms including need for comprehensive approach of combining increased autonomy with improved administration processes and anticorruption efforts; importance of building collation of all revenue bodies prior to integration; and focus on non-revenue collecting functions of customs administration
    DOI: 10.1596/33079
    URL: Deutschlandweit zugänglich
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  • 4
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    Can Tax Incentives for Electronic Payments Reduce the Shadow Economy? Korea's Attempt to Reduce Underreporting in Retail Businesses (2017)
    Washington, D.C : The World Bank
    Details
    Language: English
    Pages: 1 Online-Ressource (55 p)
    Series Statement: World Bank E-Library Archive
    Parallel Title: Erscheint auch als Sung, Myung Jae Can Tax Incentives for Electronic Payments Reduce the Shadow Economy? Korea's Attempt to Reduce Underreporting in Retail Businesses
    Abstract: Increasing tax revenues by reducing the shadow economy has been a central goal of tax policy and administration in the Republic of Korea since the National Tax Service was established as an independent agency in 1966. This paper examines the Tax Incentive for Electronically Traceable Payments, which was introduced by the Korean tax authorities in 1999 to promote payments made using credit cards, debit cards, and electronic cash receipts in business-to-consumer transactions. The tax incentive allows wage and salary earners to claim tax deductions for eligible purchases made using electronically traceable payments when they file their year-end income tax settlements. The tax incentive scheme greatly contributed to changing the Korean economy into a cashless economy over the past decade and a half. Card payments as a ratio of Korea's gross domestic product have ranked the highest in the world since 2005, reaching 49 percent in 2014. The Tax Incentive for Electronically Traceable Payments scheme has changed the taxpayer ratio over business income earners from stagnant at around 30 percent through the late 1990s, to approximately 80 percent at present. The effective personal income tax rate for business income followed a continuous upward trend, from 3.4 percent in 1998 to 6.3 percent in 2013. The total revenue increase driven by the tax incentive scheme was estimated as W 3.4 trillion, with the scheme's costs reaching W 1.9 trillion. The net gain was an estimated W 1.4 trillion (approximately US
    DOI: 10.1596/1813-9450-7936
    URL: Volltext  (Deutschlandweit zugänglich)
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  • 5
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    Gender-Based Discounts on Taxes Related to Property : Role in Encouraging Female Ownership - a Case Study of Indian States and Cities (2023)
    Washington, D.C : The World Bank
    Details
    Language: English
    Pages: 1 Online-Ressource (50 pages)
    Parallel Title: Erscheint auch als Awasthi, Rajul Gender-Based Discounts on Taxes Related to Property: Role in Encouraging Female Ownership - a Case Study of Indian States and Cities
    Keywords: Female Land Ownership ; Gender ; Gender and Law ; Gender and Social Policy ; Gender Bias ; Gender-Based Discount ; Governance ; Law and Development ; Local Government ; Online Payment System ; Property Ownership Rights ; Property Tax ; Tax Law ; Tax Revenue ; Urban Immovable Property Tax
    Abstract: In India, state and city governments are making a simultaneous push to increase revenues through property-related taxes and to offer tax incentives to female property owners. This dual policy approach creates an opportunity to study the impact of gender-based tax incentives on property ownership patterns and tax compliance. This paper investigates linkages between gender-based discounts on taxes related to property (stamp duties and property taxes), female property ownership, and revenues from taxes related to property. The methodology designed for this paper deploys researchers to collect insights through focus group discussions with male and female property owners and taxpayers and to conduct one-to-one interviews with government officials in state and urban local body revenue and land administration departments. The study's most important finding is that incentives related to property taxes and involving economically significant amounts, such as the stamp duty, encourage female property ownership. It is notable, however, that property ownership does not always translate into a greater role for females in the control and management of the property. Other factors - such as concessions in loan terms offered to females buying properties in their own names or through joint ownership, security of inheritance, and equal property ownership rights for females - can also positively contribute to encouraging female property ownership
    DOI: 10.1596/1813-9450-10287
    URL: lizenzpflichtig
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  • 6
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    Taxation and the shadow economy : how the tax system can stimulate and enforce the formalization of business activities (2018)
    Washington, D.C. : World Bank Group, Governance Global Practice
    Details
    Language: English
    Pages: 1 Online-Ressource (circa 52 Seiten) , Illustrationen
    Series Statement: Policy research working paper 8391
    Series Statement: World Bank E-Library Archive
    Series Statement: Policy research working paper
    Parallel Title: Erscheint auch als Awasthi, Rajul Taxation and the Shadow Economy: How the Tax System Can Stimulate and Enforce the Formalization of Business Activities
    Keywords: Bargeld ; Informelle Wirtschaft ; Steuerpolitik ; Finanzverwaltung ; Steuermoral ; Schattenwirtschaft ; Steuervermeidung ; Informelle Wirtschaft ; Entwicklungsländer ; Graue Literatur
    Abstract: Cash transactions for goods and services in which no receipts are issued greatly increase the risk of tax evasion. Despite the availability of banking services and alternative payment, key sectors of the economy remain largely cash-based in almost all developing countries. This paper shows the apparent strong negative correlation between the use of electronic or formal payments and the size of the shadow economy and reviews the approaches used by tax policy makers and administrators to achieve better control of cash transactions. It argues that the many new and sometimes innovative approaches developed to support the formalization of cash transactions will have little impact on the shadow economy if applied in isolation. A successful strategy to tax cash economy businesses and transactions requires a holistic approach to compliance management in which traditional monitoring and enforcement tools, such as enabling tax administrations to access taxpayer data and match information from various public and private sources, play a key role
    DOI: 10.1596/1813-9450-8391
    URL: Volltext  (Deutschlandweit zugänglich)
    URL: Deutschlandweit zugänglich
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  • 7
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    Risk-based tax audits : approaches and country experiences (2011)
    Washington D.C : World Bank
    Details
    ISBN: 9780821387542 , 9780821387559
    Language: English
    Pages: Online-Ressource (xviii, 132 p) , ill , 23 cm
    Edition: 2014 World Bank eLibrary
    Series Statement: Directions in development
    DDC: 352.4/4
    Keywords: Auditing Computer programs ; Revenue ; Risk management ; Tax auditing Case studies ; Auditing Computer programs ; Revenue ; Risk management ; Tax auditing Case studies ; Auditing ; Revenue ; Computer programs ; Risk management ; Tax auditing
    Description / Table of Contents: Fundamentals of risk-based auditsKey principles of risk-based audits -- Risk-based audits : assessing the risks -- Approaches to audits for different taxpayer segments -- A risk based approach to large businesses -- Simplified risk scoring for SME's -- Infrastructure for risk analysis -- Database and it framework for risk analysis -- Building and integrating databases for risk profiles in the United Kingdom -- Data warehouse and data mining tools for risk management : the case of Turkey -- Country experiences in risk based tax audits -- Sweden -- The Netherlands -- Bulgaria -- India -- Ukraine -- Kazakhstan -- Which audit selection strategy? : a review -- Conclusion: lessons for reforms.
    Note: Includes bibliographical references
    DOI: 10.1596/978-0-8213-8754-2
    URL: Volltext  (Deutschlandweit zugänglich)
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  • 8
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    Online Resource
    Strengthening Domestic Resource Mobilization : Moving from Theory to Practice in Low- and Middle-Income Countries (2017)
    Washington, D.C : The World Bank
    Details
    ISBN: 9781464810749
    Language: English
    Pages: Online-Ressource (1 online resource (144 p.))
    Edition: Online-Ausg.
    Series Statement: Directions in Development;Directions in Development - Public Sector Governance
    Series Statement: Directions in Development - Public Sector Governance
    Series Statement: World Bank E-Library Archive
    Parallel Title: Druckausg.
    Keywords: Tax ; Domestic Resource Mobilization ; Tax Policy ; Tax Administration ; Revenues
    Abstract: 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 learned in World Bank operations across Global Practices over the past several decades. It should be thought of as a starting point for a more comprehensive research agenda rather than a complete inventory itself. This book reviews the trends in tax revenue collection in developing countries. It provides an overview of efforts to close the revenue gap, many of which have been supported by World Bank operations. The book reviews the special challenges facing low income countries, which have traditionally relied on indirect revenues in the context of limited formalization of their economies. An overview of tax policy and administration reform programs is presented, with an overview of outstanding issues that will shape the policy agenda in years ahead
    Note: Description based on print version record
    DOI: 10.1596/978-1-4648-1073-2
    URL: Volltext  (Deutschlandweit zugänglich)
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  • 9
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    Online Resource
    Determinants of property tax revenue : lessons from empirical analysis (2020)
    [Washington, DC, USA] : World Bank Group, Governance Global Practice & Macroeconomics, Trade and Investment Global Practice
    Details
    Language: English
    Pages: 1 Online-Ressource (circa 23 Seiten) , Illustrationen
    Series Statement: Policy research working paper 9399
    Series Statement: World Bank E-Library Archive
    Series Statement: Policy research working paper
    Parallel Title: Erscheint auch als Awasthi, Rajul Determinants of Property Tax Revenue: Lessons from Empirical Analysis
    Keywords: Graue Literatur
    Abstract: Many developing countries have struggled with realizing sufficient revenues from property tax. However, as developing countries experience economic growth, they are also seeing property values rising, providing a bigger tax base from which to realize revenues. Technology has made tax administration easier and more effective and developing country governments have been improving their quality of governance and considering introducing or enhancing property tax revenue collection to diversify their tax and fiscal revenues. This paper explores the determinants of property tax revenue using data from the United States, Canada, Australia, Chile, and the Organisation for Economic Co-operation and Development for 2006 to 2016, using a fixed effects model. The results show that increases in gross domestic product and population lead to increases in property tax revenue and an increase in federal transfers decreases it. The outcomes of the empirical analysis highlight the statistically significant impacts on property tax collection of a country's state of development and its demographic, fiscal, and property tax-specific characteristics. A critical question for further research is whether and how the empirical methodologies and specifications as applied to the set of developed economies would be replicated in the context of developing countries
    DOI: 10.1596/1813-9450-9399
    URL: lizenzpflichtig
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