Tax policy makers in developing countries are confronted with the task of coordinating several policy objectives: increasing the equity of the tax system, creating an enabling environment for private sector growth, increasing revenue collection. This program builds on previous Bank work on tax policy in developing countries and addresses a number of key issues in tax policy reform, such as: Designing a simple tax system; Designing an efficient VAT tax system - reconciling the conflict between broadening the tax base of VAT and reducing regressive elements of the tax; The use of special tax incentives; Treatment of special sectors (such as agriculture and small businesses) in a tax system; The challenge of designing a system that reduce opportunities for corruption.
Program Objective The Tax Policy and Administration program provides operational support, knowledge services and an active electronic discussion forum for Bank staff and external members interested in public sector resource mobilization. Our main areas of focus are: To gather lessons of experience on cutting-edge questions such as: joint versus separate administration of domestic taxes; customs and social security; privatization of tax administration functions; harnessing voice and participation to improve administration; anti-corruption strategy for tax administration; presumptive taxation; the role of salary and bonus systems in revenue administrations.
To provide timely, operationally relevant knowledge products and services to Bank staff, external professionals and developing country policy makers including: Operational tools for assessing tax systems and for tax project design and execution such as a tax administration diagnostic A tax policy course for developing countries A directory of Bank staff expertise and an external partners & consultants roster A knowledge management web site Knowledge events such as seminars, conferences and exhibitions An online (E-mail) discussion forum
Course Content The Tax Policy & Administration Program concentrates mainly on the following five themes. 1. The Institutional Framework of Tax Policy
Who determines what taxes are levied? What are the avenues through which citizens are heard on tax questions? What role do legislatures and the judiciary play in shaping taxes and how? What institutions shape international coordination of tax policies? These are some of the questions that are addressed in this theme. Resources on the institutional process of tax policy design and reform are available. 2. Designing Tax Structures
Covers theory, practice and analytic methods relating to tax policy design. The grouping of entries roughly parallels the World Bank's 1991 publication Lessons of Tax Reform. 3. Institutional Framework of Tax Administration
Deals with cultural, economic, social and legal institutions which aid or hinder tax administration effectiveness. 4. Tax Administration
Beginning with the interaction between policy and administration, the knowledge entries here deal with organization, management, functions, and resources of tax administration. 5. Evaluating Tax Policy and Administration
Covering methods of evaluation and institutional arrangements. |
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