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Paying Taxes 2013 : The Global Picture

Author

Listed:
  • World Bank
  • International Finance Corporation
  • PricewaterhouseCoopers

Abstract

The paying taxes indicators (the total tax rate, the time to comply and the number of payments) have now been part of the World Bank Group Doing Business project for eight years, monitoring the changes and reforms made to tax regimes around the world. The simple aim of the study is to supply business leaders and policy makers with robust data to enable tax systems to be compared on a like for like basis, and to help inform the dialogue which underlies the development of tax policy. The study is unique in that it now not only covers 185 economies, but it also provides an insight into how tax systems have developed over a significant period of time, using a consistent methodology. The author has focused on the trends that the Paying Taxes data show, both at the global level, and also by geographical region. Globally it is now easier for firms to pay taxes than eight years ago. Both the administrative burden and the average tax rates have decreased over this period. The studies for some time have shown a trend toward a lowering of corporate tax rates and a broadening of the tax base. In last year's publication the pace of reform continued but with an increasing focus on improving the administrative aspects of the tax system. This year's results are more complex; administrative reforms have continued, but the fall in average global tax rates seems to have stalled; this may indicate that tax rates are stabilizing as the pressure on public finances to grow.

Suggested Citation

  • World Bank & International Finance Corporation & PricewaterhouseCoopers, "undated". "Paying Taxes 2013 : The Global Picture," World Bank Publications - Reports 16250, The World Bank Group.
  • Handle: RePEc:wbk:wboper:16250
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    Cited by:

    1. Luo, Gui-Xun & Liu, Yun & Zeng, Qing-An & Diao, Su-Meng & Xiong, Fei, 2014. "A dynamic evolution model of human opinion as affected by advertising," Physica A: Statistical Mechanics and its Applications, Elsevier, vol. 414(C), pages 254-262.
    2. Nwafor, Grace Obiageli (Ph.D), 2023. "Capacity Building as Correlate of Productivity of Agricultural Cooperative Societies in Anambra State, Nigeria," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 7(8), pages 876-886, August.
    3. European Commission, 2013. "Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability – 2013 Report," Taxation Papers 38, Directorate General Taxation and Customs Union, European Commission.
    4. Evers, Lisa & Evers, Maria Theresia & Bräutigam, Rainer & Heinemann, Friedrich & Kraus, Margit, 2015. "Länderindex Familienunternehmen (5. Auflage)," ZEW Expertises, ZEW - Leibniz Centre for European Economic Research, number 155776, March.
    5. Sudeshna Ghosh Banerjee & Elisa Portale, 2014. "Tracking Access to Electricity," World Bank Publications - Reports 18413, The World Bank Group.
    6. International Monetary Fund, 2014. "Hungary: Selected Issues," IMF Staff Country Reports 2014/156, International Monetary Fund.
    7. AfDB AfDB, . "The AfDB Group in North Africa 2014," Country Brochure, African Development Bank, number 2138.
    8. Batrancea Larissa, 2014. "Taxpayers And Tax Authorities Interacting Within The Mena Region: The Nexus Between Trust, Power And Compliance," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 241-250, December.
    9. Sebastian Eichfelder & François Vaillancourt, 2014. "Tax Compliance Costs: A Review of Cost Burdens and Cost Structures," Hacienda Pública Española / Review of Public Economics, IEF, vol. 210(3), pages 111-148, September.
    10. Goldemberg, José & Mello, Francisco F.C. & Cerri, Carlos E.P. & Davies, Christian A. & Cerri, Carlos C., 2014. "Meeting the global demand for biofuels in 2021 through sustainable land use change policy," Energy Policy, Elsevier, vol. 69(C), pages 14-18.
    11. Bräutigam, Rainer & Dutt, Verena & Evers, Maria Theresia & Heinemann, Friedrich & Dutt, Verena, 2016. "Länderindex Familienunternehmen: 6. Auflage mit dem Zusatz Außenhandelsrisiken / Brexit," ZEW Expertises, ZEW - Leibniz Centre for European Economic Research, number 155777, March.
    12. Larissa Batrancea & Ana Maria Roux Valentini Coelho Cesar & Ramona-Anca Nichita, 2014. "Unearthing The Purports Of Trust In Authorities And Power Of Authorities In The Latin American Tax Climate," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 3, pages 119-126, June.
    13. AfDB AfDB, . "ORNA - North Africa - Annual Report 2014," Annual Report, African Development Bank, number 2139.
    14. Larissa Batrancea & Ramona-Anca Nichita & Ioan Batrancea, 2014. "Scrutinizing Trust In Authorities And Power Of Authorities As Facets Shaping The Mediterranean Tax Climate," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 3, pages 61-69, June.

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