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Smart Tax Administration

Author

Listed:
  • Bird, Richard

    (University of Toronto)

Abstract

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.

Suggested Citation

  • Bird, Richard, 2010. "Smart Tax Administration," World Bank - Economic Premise, The World Bank, issue 36, pages 1-5, October.
    • Handle: RePEc:wbk:prmecp:ep36
    as

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    File URL: http://siteresources.worldbank.org/INTPREMNET/Resources/EP36.pdf
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    Citations

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    Cited by:

    1. David Alejandro Camargo González & Cynthia Lucía Támara Tafur & Siara Vanessa Deluquez Gómez & María Paula Baptiste González, 2017. "Cuadernos fiscales no. 6. Administración tributaria: reflexiones para Colombia desde el derecho comparado," Books, Universidad Externado de Colombia, Facultad de Derecho, number 974, march.
    2. Armin von Schiller, 2017. "Party system institutionalization and reliance on personal income tax: Exploring the relationship using new data," WIDER Working Paper Series 032, World Institute for Development Economic Research (UNU-WIDER).
    3. Era Dabla-Norris & Florian Misch & Duncan Cleary & Munawer Khwaja, 2020. "The quality of tax administration and firm performance: evidence from developing countries," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(3), pages 514-551, June.
    4. Kodjo Adandohoin & Jean-Francois Brun, 2020. "Are incomes and property taxes effective instruments for tax transition?," Working Papers hal-03053683, HAL.
    5. Kodjo Adandohoin & Vigninou Gammadigbe, 2022. "The revenue efficiency consequences of the announcement of a tax transition reform: The case of WAEMU countries," African Development Review, African Development Bank, vol. 34(S1), pages 195-218, July.
    6. Comisión de Expertos & Ricardo Bonilla & Rosario Córdoba & Alfredo Lewin & Oscar Darío Morales & Soraya Montoya & Guillermo Perry & Julio Roberto Piza, 2015. "Comisión de Expertos para la Equidad y la Competitividad Tributaria. Informe Final presentado al Ministro de Hacienda y Crédito Público," INFORMES DE INVESTIGACIÓN 014445, FEDESARROLLO.
    7. Comisión de Expertos para la Equidad y la Competitividad Tributaria, 2015. "Comisión de Expertos para la Equidad y la Competitividad Tributaria. Informe Final presentado al Ministro de Hacienda y Crédito Público," Libros Fedesarrollo 14445, Fedesarrollo.
    8. Kodjo Adandohoin & Jean-Francois Brun, 2020. "Are incomes and property taxes effective instruments for tax transition?," CERDI Working papers hal-03053683, HAL.
    9. Zhenqian Huang & Lena Kaiser, 2019. "Asia and the Pacific: Shaping future tax policies in a digital era," MPDD Policy Briefs PB102, United Nations Economic and Social Commission for Asia and the Pacific (ESCAP).
    10. Armin von Schiller, 2017. "Party system institutionalization and reliance on personal income tax: Exploring the relationship using new data," WIDER Working Paper Series wp-2017-32, World Institute for Development Economic Research (UNU-WIDER).

    More about this item

    Keywords

    taxation; development; developing countries; tax policy; policy recommendations; budget; government spending; income; GDP;
    All these keywords.

    JEL classification:

    • H2 - Public Economics - - Taxation, Subsidies, and Revenue
    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies

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