IDEAS home Printed from https://ideas.repec.org/b/wbk/wbpubs/36946.html
   My bibliography  Save this book

Innovations in Tax Compliance

Author

Listed:
  • Roel Dom
  • Anna Custers
  • Stephen R. Davenport
  • Wilson Prichard

Abstract

Recent decades have seen important progress in strengthening country tax systems. Yet many areas of reform have remained stubbornly resistant to major improvements. Overall, revenue collection still falls short of that needed for effective governance and service delivery. Tax collection is too often riddled with high rates of evasion among large corporations and the rich and by disproportionate, though often hidden, burdens on lower-income groups. As countries around the world deal with the large debt burdens induced by COVID-19, an in-depth look at how to strengthen tax systems is especially timely. Innovations in Tax Compliance: Building Trust, Navigating Politics, and Tailoring Reform takes a fresh look at tax reform. The authors draw on recent research and experience for their new conceptual framework to guide more effective approaches to reform. Building on the achievements of recent decades, they argue for a greater emphasis on the overlapping goals of building trust, navigating political resistance, and tailoring reform to unique local contexts—an emphasis achieved by identifying the most binding constraints on reform. This focus not only can lead to greater compliance, a fairer system, and higher revenues, but also can contribute to building state capacity, sustained political support for further reforms, and a stronger fiscal contract between citizens and governments.

Suggested Citation

  • Roel Dom & Anna Custers & Stephen R. Davenport & Wilson Prichard, 2022. "Innovations in Tax Compliance," World Bank Publications - Books, The World Bank Group, number 36946.
    • Handle: RePEc:wbk:wbpubs:36946
    as

    Download full text from publisher

    File URL: https://openknowledge.worldbank.org/bitstreams/7225ce2e-99d7-50b7-9ae7-a640a95ae2c0/download
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Neil McCulloch & Laure‐Hélène Piron, 2019. "Thinking and Working Politically: Learning from practice. Overview to Special Issue," Development Policy Review, Overseas Development Institute, vol. 37(S1), pages 1-15, June.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Aidan Craney, 2020. "Local Participation or Elite Capture in Sheep’s Clothing? A Conundrum of Locally Led Development," Politics and Governance, Cogitatio Press, vol. 8(4), pages 191-200.
    2. Chris Roche & John Cox & Mereani Rokotuibau & Peni Tawake & Yeshe Smith, 2020. "The Characteristics of Locally Led Development in the Pacific," Politics and Governance, Cogitatio Press, vol. 8(4), pages 136-146.
    3. Sam Hickey & Badru Bukenya, 2021. "The politics of promoting social cash transfers in Uganda: The potential and pitfalls of “thinking and working politically”," Development Policy Review, Overseas Development Institute, vol. 39(S1), pages 1-20, August.
    4. Aidan Craney, 2020. "Local Participation or Elite Capture in Sheep’s Clothing? A Conundrum of Locally Led Development," Politics and Governance, Cogitatio Press, vol. 8(4), pages 191-200.
    5. Lena Gutheil & Dirk-Jan Koch, 2024. "Aid Unchained: Examining Development Project Management Practices at Aid Chain Interfaces," Progress in Development Studies, , vol. 24(2), pages 97-112, April.
    6. Marina Apgar & Mieke Snijder & Grace Lyn Higdon & Sylvia Szabo, 2023. "Evaluating Research for Development: Innovation to Navigate Complexity," The European Journal of Development Research, Palgrave Macmillan;European Association of Development Research and Training Institutes (EADI), vol. 35(2), pages 241-259, April.
    7. Isaac Lyne, 2023. "Does Thinking and Working Politically improve support for social business? Evidence from a water business in Cambodia," Development Policy Review, Overseas Development Institute, vol. 41(6), November.
    8. Kearrin Sims, 2021. "Risk navigation for Thinking and Working Politically: The work and disappearance of Sombath Somphone," Development Policy Review, Overseas Development Institute, vol. 39(4), pages 604-620, July.
    9. Hangala Siachiwena, 2023. "International donors, domestic politics, and the expansion of social cash transfers in Malawi," Development Policy Review, Overseas Development Institute, vol. 41(1), January.
    10. Roll, Michael, 2021. "Institutional change through development assistance: The comparative advantages of political and adaptive approaches," IDOS Discussion Papers 28/2021, German Institute of Development and Sustainability (IDOS).
    11. Chris Roche & John Cox & Mereani Rokotuibau & Peni Tawake & Yeshe Smith, 2020. "The Characteristics of Locally Led Development in the Pacific," Politics and Governance, Cogitatio Press, vol. 8(4), pages 136-146.
    12. Rose Pinnington, 2024. "To go with or against the grain? Politics as practice in the Budget Strengthening Initiative, Uganda," Global Policy, London School of Economics and Political Science, vol. 15(S4), pages 71-83, July.
    13. Rachel Nadelman & Rosie McGee & Ayesha Khan & Euclides Gonçalves & Jonathan Fox & Richard Burge & Fatai A. Aremu & Colin Anderson, 2023. "International aid actions for accountability: Identifying interaction effects between programmes," Development Policy Review, Overseas Development Institute, vol. 41(S1), March.
    14. Whaley, Luke & Cleaver, Frances & Mwathunga, Evance, 2021. "Flesh and bones: Working with the grain to improve community management of water," World Development, Elsevier, vol. 138(C).
    15. Burns, Anthony Francis & Rajabifard, Abbas & Shojaei, Davood, 2023. "Undertaking land administration reform: Is there a better way?," Land Use Policy, Elsevier, vol. 132(C).

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:wbk:wbpubs:36946. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Tal Ayalon (email available below). General contact details of provider: https://edirc.repec.org/data/dvewbus.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.