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The Benefits of Electronic Tax Administration in Developing Economies : A Korean Case Study and Discussion of Key Challenges (English)

Voluntary compliance is the foundation of modern tax administrations’ ability to generate revenue. A culture of compliance is developed and sustained through taxpayer education, supportive and encouraging taxpayer service levels, and responsible enforcement and compliance programs. ... See More +

Report 138241 JUN 21, 2019

Chang,Sun Young; Lee,Hyung Chul; Poulin,Peter; Choi,Jin Gyu; Awasthi,Rajul; Kim,Woo Cheol; Lee,Owen Jae; Sung,Myung Jae Disclosed

The Benefits of Electronic Tax Administration in Developing Economies : A Korean Case Study and Discussion of Key Challenges (English)

To collect sustainable tax revenue, modern governments must promote a culture of voluntary tax compliance, and this requires effective, reliable, and trusted tax administrations. ... See More +

Working Paper 136667 MAY 01, 2019

Awasthi,Rajul; Lee,Hyung Chul; Poulin,Peter; Choi,Jin Gyu; Kim,Woo Cheol; Lee,Owen Jae; Sung,Myung Jae; Chang,Sun Young Disclosed

Taxation and the shadow economy : how the tax system can stimulate and enforce the formalization of business activities (English)

Cash transactions for goods and services in which no receipts are issued greatly increase the risk of tax evasion. Despite the availability of banking services and alternative payment, key sectors of the economy remain largely cash-based in almost all developing countries. ... See More +

Policy Research Working Paper WPS8391 MAR 30, 2018

Awasthi,Rajul; Engelschalk,Michael Disclosed

Kazakhstan - Kazakhstan - Tax Administration Reform Project : P116696 - Implementation Status Results Report : Sequence 12 (English)

Implementation Status and Results Report ISR28965 JUL 06, 2017

Awasthi,Rajul Disclosed

Strengthening domestic resource mobilization : moving from theory to practice in low- and middle-income countries (English)

This report presents an overview of current trends in tax policy, tax administration, and international taxation and provides a broad landscape of practical examples drawn from World Bank operations across global practices over the past several decades. ... See More +

Publication 116658 JUN 16, 2017

Junquera-Varela,Raul Felix; Verhoeven,Marinus; Shukla,Gangadhar Prasad; Haven,Bernard James; Awasthi,Rajul; Moreno-Dodson,Blanca Disclosed

Can tax incentives for electronic payments reduce the shadow economy? : Korea's attempt to reduce underreporting in retail businesses (English)

Increasing tax revenues by reducing the shadow economy has been a central goal of tax policy and administration in the Republic of Korea since the National Tax Service was established as an independent agency in 1966. ... See More +

Policy Research Working Paper WPS7936 JAN 09, 2017

Sung,Myung Jae; Awasthi,Rajul; Lee,Hyung Chul Disclosed

Kazakhstan - Kazakhstan - Tax Administration Reform Project : P116696 - Implementation Status Results Report : Sequence 11 (English)

Implementation Status and Results Report ISR26384 DEC 22, 2016

Awasthi,Rajul Disclosed

Kazakhstan - Kazakhstan - Tax Administration Reform Project (JERP) : P116696 - Implementation Status Results Report : Sequence 10 (English)

Implementation Status and Results Report ISR24412 JUN 30, 2016

Awasthi,Rajul

Kazakhstan - Customs Development Project : P096998 - Implementation Status Results Report : Sequence 12 (English)

Implementation Status and Results Report ISR21119 DEC 27, 2015

Awasthi,Rajul

Kazakhstan - Kazakhstan - Tax Administration Reform Project (JERP) : P116696 - Implementation Status Results Report : Sequence 09 (English)

Implementation Status and Results Report ISR21342 DEC 23, 2015

Awasthi,Rajul

Kazakhstan - Kazakhstan - Tax Administration Reform Project (JERP) : P116696 - Implementation Status Results Report : Sequence 07 (English)

Implementation Status and Results Report ISR16680 NOV 26, 2014

Awasthi,Rajul

Kazakhstan - Customs Development Project : P096998 - Implementation Status Results Report : Sequence 10 (English)

Implementation Status and Results Report ISR16650 NOV 23, 2014

Awasthi,Rajul

Can tax simplification help lower tax corruption ? (English)

This paper seeks to find empirical evidence of a link between tax simplification and corruption in tax administration. It attempts to do this by first defining "tax simplicity" as a measurable variable and exploring empirical relationships between simpler tax regimes and corruption in tax administration. ... See More +

Policy Research Working Paper WPS6988 JUL 01, 2014

Awasthi, Rajul; Bayraktar, Nihal Disclosed

Risk-based tax audits : approaches and country experiences (English)

Revenue administration is a major interface between the state and its citizens. A good revenue administration is, therefore, an important attribute of good government. ... See More +

Publication 62701 JUN 08, 2011

Khwaja,Munawer Sultan; Awasthi,Rajul; Loeprick,Jan Disclosed

Title Document Date Report No. Document Type Also available in
The Benefits of Electronic Tax Administration in Developing Economies : A Korean Case Study and Discussion of Key Challenges (English)
See More +
JUN 21, 2019 138241 Report
The Benefits of Electronic Tax Administration in Developing Economies : A Korean Case Study and Discussion of Key Challenges (English)
See More +
MAY 01, 2019 136667 Working Paper
Taxation and the shadow economy : how the tax system can stimulate and enforce the formalization of business activities (English)
See More +
MAR 30, 2018 WPS8391 Policy Research Working Paper
Kazakhstan - Kazakhstan - Tax Administration Reform Project : P116696 - Implementation Status Results Report : Sequence 12 (English)
See More +
JUL 06, 2017 ISR28965 Implementation Status and Results Report
Strengthening domestic resource mobilization : moving from theory to practice in low- and middle-income countries (English)
See More +
JUN 16, 2017 116658 Publication
Can tax incentives for electronic payments reduce the shadow economy? : Korea's attempt to reduce underreporting in retail businesses (English)
See More +
JAN 09, 2017 WPS7936 Policy Research Working Paper
Kazakhstan - Kazakhstan - Tax Administration Reform Project : P116696 - Implementation Status Results Report : Sequence 11 (English)
See More +
DEC 22, 2016 ISR26384 Implementation Status and Results Report
Kazakhstan - Kazakhstan - Tax Administration Reform Project (JERP) : P116696 - Implementation Status Results Report : Sequence 10 (English)
See More +
JUN 30, 2016 ISR24412 Implementation Status and Results Report
Kazakhstan - Customs Development Project : P096998 - Implementation Status Results Report : Sequence 12 (English)
See More +
DEC 27, 2015 ISR21119 Implementation Status and Results Report
Kazakhstan - Kazakhstan - Tax Administration Reform Project (JERP) : P116696 - Implementation Status Results Report : Sequence 09 (English)
See More +
DEC 23, 2015 ISR21342 Implementation Status and Results Report
Kazakhstan - Kazakhstan - Tax Administration Reform Project (JERP) : P116696 - Implementation Status Results Report : Sequence 07 (English)
See More +
NOV 26, 2014 ISR16680 Implementation Status and Results Report
Kazakhstan - Customs Development Project : P096998 - Implementation Status Results Report : Sequence 10 (English)
See More +
NOV 23, 2014 ISR16650 Implementation Status and Results Report
Can tax simplification help lower tax corruption ? (English)
See More +
JUL 01, 2014 WPS6988 Policy Research Working Paper
Risk-based tax audits : approaches and country experiences (English)
See More +
JUN 08, 2011 62701 Publication