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Revenue Administration Handbook
Revenue Administration Handbook provides a comprehensive overview of the structure and management of tax and customs administrations, covering topics such as tax policy design considerations that impact tax administration, institutional setup and strategic planning, analyticalcapacities and maturity models, core business processes, and tax sanctions. It also presents pioneering work in the field of digital transformation and how to build data science capabilities, including a roadmap for policy makers and tax officials on how to incorporate and manage disruptive technologies, such as machine learning, into building modern revenue administrations while taking into account their respective mat...
Strengthening Domestic Resource Mobilization
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.
Tax and Technology
The challenges and opportunities of new technologies in the tax field Technological developments induced major reforms in the regulatory international and domestic tax landscapes as well as in the developments in the use of technology by tax administrations and taxpayers. New technology, especially the innovations in virtual asset-light cross-border business organizations, data analytics, service and process automation, on one hand, disrupted the well-established legal tax principles and rules and, on the other, stimulated informed data-driven and structured solutions in tax compliance. Technological advances affected nearly every area and each aspect of taxation: Direct tax regulations, ind...
Afrique numérique
Tous les pays africains ont besoin d'avantage d'emplois de qualité pour leurs populations croissantes. Le rapport « Afrique numérique : Transformation technologique pour l’emploi » montre qu'une utilisation plus large, par les entreprises et les ménages, des technologies numériques génératrices de productivité est impérative afin de générer de tels emplois, y compris pour les personnes peu qualifiées. Dans le même temps, cette démarche peut soutenir non seulement l'objectif à court terme de reprise économique postpandémique des pays, mais aussi leur vision d'une transformation économique assortie d’une croissance plus inclusive. Cependant, ces résultats ne seront pas ...
Digital Africa
All African countries need better and more jobs for their growing populations. Digital Africa: Technological Transformation for Jobs shows that broader use of productivity-enhancing digital technologies by enterprises and households is imperative to generate such jobs, including for lower-skilled people. At the same time, broader use can support not only countries’ short-term objective of postpandemic economic recovery but also their vision of economic transformation with more inclusive growth. These outcomes are not automatic, however. Mobile internet availability has increased throughout the continent in recent years, but Africa’s uptake gap is the highest in the world. Areas with at l...
Poverty and Shared Prosperity 2022
The COVID-19 pandemic triggered a pronounced setback in the fight against global poverty—likely the largest setback since World War II. Many low- and middle-income countries have yet to see a full recovery. High indebtedness in many countries has hindered a swift recovery, while rising food and energy prices—fueled in part by conflict and climate shocks—have made a return to progress on poverty reduction more challenging than ever. These setbacks have altered the trajectory of poverty reduction in large and lasting ways. The world is significantly off course on the goal of ending extreme poverty by 2030.The year 2020 also marked a historic turning point as decades of global income conv...
The Digital Economy and International Trade
Data flows are the backbone of today’s diversified value and supply chains. In this timely book, a prominent specialist in transnational commercial and private law explores a developing and evolving area of law related to the role of the digital economy in international trade, making a direct call for the need to internationalise the law regulating transnational data flows. Examining the commonalities and divergences in data flow regulation among ten key jurisdictions – Australia, Indonesia, India, Canada, Japan, Singapore, New Zealand, the United Kingdom, the United States, and the European Union – the book covers such issues and topics as the following: reconciling data free flow wit...
Multilateral Cooperation in Tax Law
An in-depth analysis of various aspects of multilateral cooperation in tax law Tax evasion and aggressive tax planning causing base erosion and profit shifting (BEPS) has been a widely discussed topic among academics and tax policy makers over the past decades. Increasing globalization and digitalization have contributed to the intensification of this issue in recent years. At the same time, states continue to largely insist on their sovereignty in the area of tax law. However, due to their cross-border nature, issues related to BEPS are shared problems among the states and can typically not be solved by a single nation. Therefore, multilateral cooperation represents an option to build a bri...
Taxation for Sustained Prosperity
Taxation relates to the policies, regulations, and processes involved in deciding how much each citizen, resident, and business should contribute to funding government activities (i.e., tax policy). It is also about how these contributions should be collected from citizens, residents, and businesses (i.e., tax administration). It also discusses how society ensures that each citizen, resident, and business contribute their fair share as determined by the policies and regulations set by the government. Taxes fund the government’s operations, programs, and activities (i.e., fiscal policy). In this context, the government’s primary business is delivering public goods, services, infrastructure, and security that improve people’s living conditions.
Revenue Mobilization for a Resilient and Inclusive Recovery in the Middle East and Central Asia
Domestic revenue mobilization has been a longstanding challenge for countries in the Middle East and Central Asia. Insufficient revenue has often constrained priority social and infrastructure spending, reducing countries’ ability to reach the Sustainable Development Goals, improve growth prospects, and address climate related challenges. Moreover, revenue shortfalls have often been compensated by large and sustained debt accumulation, raising vulnerabilities in some countries, and limiting fiscal space to address future shocks. The COVID-19 pandemic and the war in Ukraine have compounded challenges to sustainable public finances, underscoring the need for revenue mobilization efforts. The...
