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Tax and Development
Aid Modalities for Strengthening Tax Systems
OECD Publishing , Date de parution:  06 mars 2013
Pages: 134 , Langue: Anglais
Version: Livre électronique (Format PDF)
ISBN: 9789264177581 , Code OCDE: 432012121E1
Prix:   €24 | $34 | £14 | ¥3100 | MXN440
Disponibilité: Disponible
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Autres versions:  Livre - Broché

Titres connexes

Détails
Format électronique: Acrobat PDF

Description

Tax revenues provide governments with funds to invest in development, relieve poverty, deliver public services and build the physical and social infrastructure for long-term growth. Moreover, there are mutually beneficial links between taxation and good governance. Tax and Development: Aid Modalities for Strengthening Tax Systems highlights how taxation can have a positive effect on the quality of governance and a government’s relationship with citizens and, in turn, how good governance can have a positive effect on compliance and revenue mobilisation.

How can international assistance providers, including OECD members, international and regional organisations, support the development of tax systems in developing countries? Tax and Development: Aid Modalities for Strengthening Tax Systems provides practical guidance for policy makers and practitioners based on the results of an extensive literature review, a survey of aid agency officials and six country case studies (Ghana, Guatemala, Liberia, Mali, Mozambique, and Tanzania). It examines the aid instruments that donors use to assist developing countries including general and sector budget support, basket financing, stand-alone bilateral aid and funding South-South organisations. The strengths and weaknesses of each modality for supporting tax systems are identified, and some 50 recommendations to support the development of effective, efficient and growth-oriented tax systems in developing countries are provided.


Tables des matières:

Acronyms and abbreviations
Executive summary
Chapter 1. Introduction
Purpose and scope of the study
Methodology
Structure of the study
References
Chapter 2. Taxation and governance
A mutually inclusive relationship
Governance-driven and technical approaches to tax reform
References
Chapter 3. Aid modalities for supporting tax systems
General budget support
Sector budget support
Basket financing
Other multi-donor instruments
Stand-alone arrangements
Support for South-South regional organisations
In-kind support
Concluding word on tax system aid modalities
References
Chapter 4. Technical assistance and cross-cutting issues
Technical assistance and information technology
Cross-cutting issues
References
Chapter 5. Six case studies
Ghana
Guatemala
Liberia
Mali
Mozambique
Tanzania
References
Chapter 6. Findings and recommendations for stronger tax and development aid
Main findings for programmes to strengthen tax systems and tax-governance linkages
Strengths and weaknesses of chief aid modalities
Recommendations for donors
Directions for future research
Annex A. Officials and experts who provided information for the study
Annex B.
Survey questionnaire
Annex C.
Survey findings
Annex D.
Empirical perspectives
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