Tax Administration

A tax is a compulsory financial charge or some other type of levy imposed on a taxpayer (an individual or legal entity) by a governmental organization in order to fund government spending and various public expenditures. A failure to pay, along with evasion of or resistance to taxation, is punishable by law. Taxes consist of direct or indirect taxes and may be paid in money or as its labour equivalent. The first known taxation took place in Ancient Egypt around 3000–2800 BC. Most countries have a tax system in place to pay for public, common, or agreed national needs and …

Wikipedia

Publications

IMF: International Monetary Fund · 17 May 2024 English

Fiscal consolidation and the reintroduction of the WAEMU fiscal framework is crucial for maintaining debt sustainability, external viability, and financial stability. The 3 and 70 percent of GDP deficit and …

revenue have mainly relied on strengthening the tax administration and digitalization in recent years. Tax revenues


World Bank Group · 16 May 2024 English

modernizing to improve efficiency. The 2023 Tax Administration Diagnostic Assessment Tool (TADAT) reported Larson, 2020), and reducing compliance and tax administration. Instant availability of tax data facilitates and Benefits 62. Low revenues and weak tax administration undermine the Government’s capacity to finance The Program prioritizes gender equity in tax administration by taking actions to rectify imbalances


IMF: International Monetary Fund · 16 May 2024 English

Selected Issues

given taxpayer’s tax liability is on the tax administration rather than the taxpayer themselves. 8 comprehensive assessment of tax administration (using TADAT – Tax Administration Diagnostic Assessment Tool) burden of assessing tax liability from the tax administration to the taxpayer. In the current system, the assesses the strengths and weaknesses of tax administration with reference to nine performance outcome Recently available evidence suggests that tax administration reforms can yield material revenues. Adan


World Bank Group · 16 May 2024 English

Country: Kyrgyz Republic Full Project Name: TAX ADMINISTRATION AND STATISTICAL SYSTEM MODERNIZATION PROJECT Page 1 PROCUREMENT PLAN Kyrgyz Republic : Tax Administration and Statistical System Modernization Project P163711 GPN Date: 2020-12-04 Project Name: Tax Administration and Statistical System Modernization Project


IISD: International Institute for Sustainable Development · 16 May 2024 English

A guide for governments on defining what should be considered as "strategic" or "critical" based on a series of objective criteria.

value chain, and administrative capacity for tax administration, amongst others. To support the development


World Bank Group · 16 May 2024 English

Country: Kyrgyz Republic Full Project Name: TAX ADMINISTRATION AND STATISTICAL SYSTEM MODERNIZATION PROJECT Page 1 PROCUREMENT PLAN Kyrgyz Republic : Tax Administration and Statistical System Modernization Project P163711 GPN Date: 2020-12-04 Project Name: Tax Administration and Statistical System Modernization Project STS-CS/CQS-017 / Capacity building of STS employees in tax administration field IDA / D5660 Component 1. STS Instituti


IMF: International Monetary Fund · 15 May 2024 English

Outlook and Risks. Real GDP growth and inflation moderated in 2023 and are projected to decline further over the medium term as the output gap closes and global commodity prices …

authorities’ revenue plans focus on improving tax administration and widening the tax base, including by consolidating


World Bank Group · 15 May 2024 English

aimed at improving business processes for tax administration and financial management, streamlining public


CAPRI: Caribbean Policy Research Institute · 15 May 2024 English

The national budget comprises the government’s expenditure estimates (projections of the amount of money that the government intends to spend through- out the course of the upcoming fiscal year) and …

the revenue generated, ministered by the Tax Administration of losses are a notorious feature. And loans that it puts them at a competitive disad- Tax Administration will have to establish This will add to the


The South Centre · 15 May 2024 English

Yet the resulting constitutional hurdles for the ratification of treaties.8 In the tax field, package of proposals would largely retain the existing rules, greatly 8 The US has failed to …

arisen largely due to the drive Forum on Tax Administration in 2002, at Tax Commissioner level, by the for transparency and accoun- in legitimate tax administration processes. An explicit duty to pay tability The duty for all citizens to cooperate in tax administration should son or entity. The reason that the portant subsidiary body should be a Council on Tax Administration, ply by enabling the organisation of regular Cooperation 8 POLICY BRIEF the OECD’s Forum on Tax Administration, while giving this work the aegis of the


View more