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Small business tax regimes (English)

Simplified tax regimes for micro and small enterprises in developing countries are intended to facilitate voluntary tax compliance. However, survey evidence suggests that small business taxation based on simplified bookkeeping or turnover is sometimes perceived as too complex for microenterprises in countries with high illiteracy levels. ... See More +

Viewpoint 104359 FEB 01, 2016

Coolidge,Jacqueline; Yilmaz,Fatih Disclosed

Tax compliance cost burden and tax perceptions survey in Ethiopia (English)

This study attempts to estimate tax compliance costs and assess views of taxpayers on aspects of the tax system in Ethiopia. The study uses evidence mainly from a survey of both formal and informal businesses in Addis Ababa and four major cities (Adama, Hawassa, Mekele, and Bahir Dar) in the four largest regional states. ... See More +

Working Paper 106224 MAY 01, 2015

Yesegat,Wollela; Vorontsov,Denis E.; Coolidge,Jacqueline; Corthay,Laurent Olivier Disclosed

Can specialized tax software reduce tax compliance costs in developing countries? (English)

The World Bank Group conducted a study, using data from a number of surveys of businesses in developing countries, to investigate the association between the use of specialized tax software and total tax compliance costs. ... See More +

Brief 90756 JAN 01, 2014

Coolidge, Jacqueline; Yilmaz, Fatih Disclosed

Can e-filing reduce tax compliance costs in developing countries ? (English)

The purpose of this study is to investigate the association between electronic filing (e-filing) and the total tax compliance costs incurred by small and medium size businesses in developing countries, based on survey data from South Africa, Ukraine, and Nepal. ... See More +

Policy Research Working Paper WPS6647 OCT 01, 2013

Yilmaz, Fatih; Coolidge, Jacqueline Disclosed

Tax compliance cost surveys : using data to design targeted reforms (English)

Businesses especially small ones often face heavy costs in the process of preparing, filing, and paying taxes in addition to the burden of tax payments. ... See More +

Brief 54086 FEB 01, 2010

Coolidge, Jacqueline; Disclosed

Tax compliance perceptions and formalization of small businesses in south Africa (English)

This paper is based on large-scale surveys of formal and informal small businesses in South Africa, including questions about their experiences and perceptions about tax compliance, tax morale, and related variables. ... See More +

Policy Research Working Paper WPS4992 JUL 01, 2009

Coolidge, Jacqueline; Ilic, Domagoj Disclosed

Small businesses in south Africa : who outsources tax compliance work and why ? (English)

The authors use firm-level survey data on 998 small and medium enterprises registered for tax in South Africa regarding tax compliance costs to investigate the use of outsourcing to complete tax compliance tasks. ... See More +

Policy Research Working Paper WPS4873 MAR 01, 2009

Coolidge, Jacqueline; Ilic, Domagoj; Kisunko, Gregory Disclosed

Tax compliance costs for small business in South Africa, web-survey of tax practitioners : provincial data analysis (English)

At the request of the National Treasury and the South African Revenue Service (SARS), the Foreign Investment Advisory Service (FIAS, a multi-donor facility of the World Bank Group) provided assistance with a set of surveys of tax compliance costs for small and medium enterprises. ... See More +

Working Paper (Numbered Series) 51708 DEC 01, 2008

Coolidge, Jacqueline; Ilic, Domagoj; Kisunko, Gregory Disclosed

South Africa - Tax compliance costs for small businesses : web-survey of tax practitioners provincial data analysis (English)

In many developing countries (both poor and middle-income), business owners complain that tax compliance costs (i.e. cost of preparing, handling, and submitting required tax forms to the country's tax authorities and related interactions with tax authorities) add a serious burden to their operations and significantly affect bottom lines. ... See More +

Working Paper 46178 JUN 01, 2008

Coolidge, Jacqueline; Ilic, Domagoj; Kisunko, Gregory Disclosed

Understanding and improving data on entrepreneurship and active companies (English)

Over the past several years, there has been a growing interest in reforms to improve company registries in developing and transition countries, with a major focus on legal and institutional reforms. ... See More +

Working Paper 46182 JUN 01, 2008

Coolidge, Jacqueline; Hornberger, Kusisami; Luttikhuizen, Ronald Disclosed

Survey of land and real estate transactions in the Russian Federation : statistical analysis of selected hypotheses (English)

This paper analyzes land transactions between municipalities and private businesses based on official data and business surveys in 15 regions of the Russian Federation. ... See More +

Policy Research Working Paper WPS4115 JAN 01, 2007

Kisunko, Gregory; Coolidge, Jacqueline Disclosed

Beyond Transition 18 (1) (English)

EMU Enlargement: why flexibility matters, by Philipp Maier and Maarten Hendrikx. Gains from risk sharing in the EU, by Yuliya Demyanyk and Vadym Volosovych. ... See More +

Newsletter 40957 JAN 01, 2007

Maier, Philipp; Hendrikx, Maarten; Demyanyk,Yuliya; Volosovych, Vadym; Ross, Tanel; Wilson, John S.; Xubei Luo; Broadman, Harry G.; Paci, Pierella; Tiongson, Erwin; Walewski, Mateusz; Liwinski, Jacek; Stoilkova, Maria; Hazans, Mihails; Balcerowicz, Ewa; Kaminski, Bartlomiej; Ng, Francis; Haughton, Tim; Malova, Darina; Lokshin, Michael; Sajaia, Zurab; Zhuravskaya, Ekaterina; Yakovlev, Evgeny; Kisunko, Gregory; Coolidge, Jacqueline; Havrylchyk, Olena; Jurzyk, Emilia; Dushkevych, Natalya; Zelenyuk, Valentin Russian Disclosed

Beyond Transition 18 (1) (Russian)

EMU Enlargement: why flexibility matters, by Philipp Maier and Maarten Hendrikx. Gains from risk sharing in the EU, by Yuliya Demyanyk and Vadym Volosovych. ... See More +

Newsletter 40957 JAN 01, 2007

Maier, Philipp; Hendrikx, Maarten; Demyanyk,Yuliya; Volosovych, Vadym; Ross, Tanel; Wilson, John S.; Xubei Luo; Broadman, Harry G.; Paci, Pierella; Tiongson, Erwin; Walewski, Mateusz; Liwinski, Jacek; Stoilkova, Maria; Hazans, Mihails; Balcerowicz, Ewa; Kaminski, Bartlomiej; Ng, Francis; Haughton, Tim; Malova, Darina; Lokshin, Michael; Sajaia, Zurab; Zhuravskaya, Ekaterina; Yakovlev, Evgeny; Kisunko, Gregory; Coolidge, Jacqueline; Havrylchyk, Olena; Jurzyk, Emilia; Dushkevych, Natalya; Zelenyuk, Valentin English Disclosed

Reforming inspections (English)

Government inspections of firms are important for enforcing regulations to protect public health, safety, and the environment and to carry out economic functions such as tax collection and banking regulation. ... See More +

Viewpoint 37197 JUN 01, 2006

Coolidge, Jacqueline Disclosed

Case study: inspectorate reform in Latvia 1999-2003 (English)

This background paper reviews the reform of the state inspections system in Latvia from 1999 through 2003. The aim of the case study is to illuminate the political and institutional reform elements and the intricate day-to-day management of such public sector reform endeavors, and highlight the mechanisms and management tools that are transferable and could be applied to similar reform efforts elsewhere. ... See More +

Working Paper 31359 DEC 23, 2003

Coolidge, Jacquelin; Grava, Lars; Putnina, Sanda

High-level rent-seeking and corruption in African regimes : theory and cases (English)

One explanation for Africa's failure to develop is the weakness of its public institutions. The authors consider one aspect of that weakness: rent-seeking and corruption at the top of government. ... See More +

Policy Research Working Paper WPS1780 JUN 30, 1997

Coolidge, Jacqueline; Rose-Ackerman, Susan

Title Document Date Report No. Document Type Also available in
Small business tax regimes (English)
See More +
FEB 01, 2016 104359 Viewpoint
Tax compliance cost burden and tax perceptions survey in Ethiopia (English)
See More +
MAY 01, 2015 106224 Working Paper
Can specialized tax software reduce tax compliance costs in developing countries? (English)
See More +
JAN 01, 2014 90756 Brief
Can e-filing reduce tax compliance costs in developing countries ? (English)
See More +
OCT 01, 2013 WPS6647 Policy Research Working Paper
Tax compliance cost surveys : using data to design targeted reforms (English)
See More +
FEB 01, 2010 54086 Brief
Tax compliance perceptions and formalization of small businesses in south Africa (English)
See More +
JUL 01, 2009 WPS4992 Policy Research Working Paper
Small businesses in south Africa : who outsources tax compliance work and why ? (English)
See More +
MAR 01, 2009 WPS4873 Policy Research Working Paper
Tax compliance costs for small business in South Africa, web-survey of tax practitioners : provincial data analysis (English)
See More +
DEC 01, 2008 51708 Working Paper (Numbered Series)
South Africa - Tax compliance costs for small businesses : web-survey of tax practitioners provincial data analysis (English)
See More +
JUN 01, 2008 46178 Working Paper
Understanding and improving data on entrepreneurship and active companies (English)
See More +
JUN 01, 2008 46182 Working Paper
Survey of land and real estate transactions in the Russian Federation : statistical analysis of selected hypotheses (English)
See More +
JAN 01, 2007 WPS4115 Policy Research Working Paper
Beyond Transition 18 (1) (English)
See More +
JAN 01, 2007 40957 Newsletter Russian
Beyond Transition 18 (1) (Russian)
See More +
JAN 01, 2007 40957 Newsletter English
Reforming inspections (English)
See More +
JUN 01, 2006 37197 Viewpoint
Case study: inspectorate reform in Latvia 1999-2003 (English)
See More +
DEC 23, 2003 31359 Working Paper
High-level rent-seeking and corruption in African regimes : theory and cases (English)
See More +
JUN 30, 1997 WPS1780 Policy Research Working Paper