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240607 ||| eng |
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|a 9798400246098
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|a Benitez, Juan Carlos
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|a Building Tax Capacity in Developing Countries
|c Juan Carlos Benitez, Mario Mansour, Miguel Pecho, Charles Vellutini
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| 260 |
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|a Washington, D.C.
|b International Monetary Fund
|c 2023
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| 300 |
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|a 32 pages
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| 653 |
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|a Public finance & taxation
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| 653 |
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|a Financial crises
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| 653 |
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|a Tax Law
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| 653 |
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|a Taxes
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| 653 |
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|a Tax law
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| 653 |
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|a Taxation; Law and legislation
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| 653 |
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|a Structure, Scope, and Performance of Government
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| 653 |
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|a Economics of specific sectors
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| 653 |
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|a Informal Economy
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| 653 |
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|a Economic Development, Innovation, Technological Change, and Growth
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| 653 |
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|a Foreign Exchange
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| 653 |
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|a Property & real estate
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| 653 |
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|a Currency crises
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| 653 |
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|a Business Taxes and Subsidies
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| 653 |
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|a Macroeconomics
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| 653 |
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|a Tax administration and procedure
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| 653 |
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|a Property tax
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| 653 |
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|a Taxation
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| 653 |
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|a Personal Income and Other Nonbusiness Taxes and Subsidies
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| 653 |
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|a Value-added tax
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| 653 |
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|a Spendings tax
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| 653 |
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|a Tax administration core functions
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| 653 |
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|a Economic & financial crises & disasters
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| 653 |
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|a Revenue administration
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| 653 |
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|a Economics: General
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| 653 |
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|a Informal sector; Economics
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| 653 |
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|a Economic sectors
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| 653 |
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|a Taxation, Subsidies, and Revenue: General
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| 653 |
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|a Tax policy
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| 653 |
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|a Underground Econom
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| 653 |
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|a Public Finance
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| 653 |
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|a Revenue
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| 653 |
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|a Taxation & duties law
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| 700 |
1 |
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|a Mansour, Mario
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| 700 |
1 |
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|a Pecho, Miguel
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| 700 |
1 |
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|a Vellutini, Charles
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| 041 |
0 |
7 |
|a eng
|2 ISO 639-2
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| 989 |
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|b IMF
|a International Monetary Fund
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| 490 |
0 |
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|a Staff Discussion Notes
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| 028 |
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|a 10.5089/9798400246098.006
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| 856 |
4 |
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|u https://elibrary.imf.org/view/journals/006/2023/006/006.2023.issue-006-en.xml?cid=535449-com-dsp-marc
|x Verlag
|3 Volltext
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|a 330
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| 520 |
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|a Tax capacity—the policy, institutional, and technical capabilities to collect tax revenue—is part of a deeper process of state building that is essential for achieving the sustainable development goals. This Staff Discussion Note shows that developing countries have made some progress in revenue mobilization during the past decades. However, much more is needed. We find that a staggering 9 percentage-point increase in the tax-to-GDP ratio is feasible through a combination of tax system reform and institutional capacity building. Achieving this calls for a holistic and institution-based approach that focuses on improving policy, administration and legal implementation of core taxes. The note offers practical lessons and guidance, based on IMF capacity building experience in this area
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