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Latvia tax review (English)

Latvia's Ministry of Finance requested the World Bank to collaborate on a review of the country's tax system as input for the design a medium-term tax strategy. ... See More +

Working Paper 120580 OCT 01, 2017

Jacobs,Bas; Sinnott,Emily; Skrok,Emilia; Hazans,Mihails; Mosberger,Palma; Pluta,Anna; Rastrigina,Olga; Dillinger,William R. Disclosed

The platform for collaboration on tax : a toolkit for addressing difficulties in accessing comparables data for transfer pricing analyses : Plateforme de collaboration sur les questions fiscales : boite à outils pour faire face aux difficultés liées au manque de comparables dans les analyses de prix de transfert (French)

This toolkit attempts to address some of the challenges associated with difficulties inaccessing comparables data. While 'perfect' or ideal comparables may only rarely be available,commonly the data that is available will still allow a reasonably reliable analysis to be performedand a satisfactory approximation of an arm's length outcome to be determined. ... See More +

Working Paper 116573 AUG 01, 2017

Disclosed

Montenegro - Revenue Administration Reform Project (English)

The development objective of Revenue Administration Reform Project is to improve the effectiveness of operational functions of Montenegro’s Tax Administration (MTA) and to reduce the compliance costs for corporate taxpayers. ... See More +

Project Appraisal Document PAD1119 JUL 07, 2017

Disclosed

Understanding the effects of the Taxa de Longo Prazo (TLP) reform in Brazil (Portuguese,English)

The creation of the Taxa de Longo Prazo (TLP) to substitute the Taxa de Juros de Longo Prazo (TJLP), as envisaged in the, Provisional Decree (Medida Provisoria) N. 777 debated in the Brazilian Congress can have significant impact on Brazil’s economic performance. ... See More +

Working Paper 117812 JUL 01, 2017

Byskov,Steen; Clavijo,Mateo Disclosed

The platform for collaboration on tax : a toolkit for addressing difficulties in accessing comparables data for transfer pricing analyses (English)

This toolkit attempts to address some of the challenges associated with difficulties inaccessing comparables data. While 'perfect' or ideal comparables may only rarely be available,commonly the data that is available will still allow a reasonably reliable analysis to be performedand a satisfactory approximation of an arm's length outcome to be determined. ... See More +

Working Paper 116573 JUN 22, 2017

Disclosed

Does oil revenue crowd out other tax revenues ? policy lessons for Uganda (English)

This paper examines the relationship between hydrocarbon and non-hydrocarbon revenues using a probabilistic panel model with data covering 30 resource-rich countries over 1992-2012. ... See More +

Policy Research Working Paper WPS8048 MAY 01, 2017

Tsoungui Belinga,Vincent De Paul; Melou,Maximillien Kaffo; Nganou,Jean-Pascal Disclosed

Tax revenue mobilization : lessons from World Bank Group support for tax reform (English)

The mobilization of domestic resources through reforms in taxation is essential to ensuring sustainable financing of development. The World Bank Group is engaged in several international initiatives that focus attention on constraints to growth, particularly in low-income economies, where domestic taxes and foreign private and market-related borrowing do not expand enough to compensate for declining flows of official development assistance. ... See More +

Working Paper 113533 FEB 16, 2017

Independent Evaluation Group (IEG) Disclosed

Romania - Revenue Administration Modernization Project : procurement plan (English)

Procurement Plan 113043 FEB 01, 2017

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

Russia - Subnational governments' fiscal response to the economic downturn (English)

The aim of this note is to present and analyze subnational fiscal trends in Russia in the context of overall slowing economic growth and falling oil prices over the last few years. ... See More +

Working Paper 112877 DEC 15, 2016

Sanghi,Apurva; Hansl,Birgit; Dillinger,William R.; Kurlyandskaya,Galina; Andreeva,Daria Disclosed

Guatemala - Transparency and Efficiency in Tax Administration Project (English)

The development objective of the Transparency and Efficiency in Tax Administration Project for Guatemala is to increase levels of compliance with tax and customs obligations. ... See More +

Project Appraisal Document PAD1384 DEC 12, 2016

Disclosed

Kyrgyz Republic - A resilient economy on a slow growth trajectory : with a special focus on tax reform (English)

The first part of the Economic Update analyzes recent macroeconomic trends and presents an assessment of the country’s short- and medium-term outlook. ... See More +

Working Paper 112199 DEC 01, 2016

Dubashov,Bakyt; Kruse,Aurelien; Balabushko,Oleksii Disclosed

Guatemala - Country partnership framework for the period FY17-20 : chair summary (English)

Board Summary 110398 NOV 17, 2016

Disclosed

Tajikistan - Tax Administration Reform Project - supervisory mission : October 17 to 21, 2016 (English)

Aide Memoire 110001 OCT 17, 2016

Disclosed

Romania - Revenue Administration Modernization Project : procurement plan (English)

Procurement Plan 108707 OCT 03, 2016

Disclosed

Perú - Vivienda para todos (Spanish)

La vivienda es un motor de la economía que genera crecimiento económico y empleo, maximiza el impacto de las inversiones en infraestructura urbana y de transporte, y aumenta los ingresos fiscales. ... See More +

Brief 109103 OCT 01, 2016

Disclosed

Romania - Revenue Administration Modernization Project : procurement plan for goods and non-consulting services (English)

Procurement Plan 108708 JUL 01, 2016

Disclosed

Indonesia - Government Financial Management and Revenue Administration Project (GFMRAP) (English)

Ratings for the Government Financial Management and Revenue Administration Project for Indonesia were as follows: outcomes were moderately satisfactory, the risk to development outcome was substantial, the Bank performance was moderately satisfactory, and the Borrower performance was also moderately satisfactory. ... See More +

Implementation Completion and Results Report ICR3795 JUN 21, 2016

Disclosed

Kazakhstan - Customs Development Project (English)

Ratings for the Customs Development Project for Kazakhstan were as follows: outcomes were moderately unsatisfactory, the risk to development outcome was negligible, the Bank performance was moderately unsatisfactory, and the Borrower performance was also moderately unsatisfactory. ... See More +

Implementation Completion and Results Report ICR3820 JUN 15, 2016

Disclosed

Innovation in electronic payment adoption : the case of small retailers (English)

This report aims to deepen the understanding of barriers to and incentives for the acceptance and use of electronic payments, from the perspective of micro, small and medium retailers (merchants). ... See More +

Working Paper 106633 JUN 01, 2016

Disclosed

Title Document Date Report No. Document Type Also available in
Latvia tax review (English)
See More +
OCT 01, 2017 120580 Working Paper
The platform for collaboration on tax : a toolkit for addressing difficulties in accessing comparables data for transfer pricing analyses : Plateforme de collaboration sur les questions fiscales : boite à outils pour faire face aux difficultés liées au manque de comparables dans les analyses de prix de transfert (French)
See More +
AUG 01, 2017 116573 Working Paper
Montenegro - Revenue Administration Reform Project (English)
See More +
JUL 07, 2017 PAD1119 Project Appraisal Document
Understanding the effects of the Taxa de Longo Prazo (TLP) reform in Brazil (Portuguese,English)
See More +
JUL 01, 2017 117812 Working Paper
The platform for collaboration on tax : a toolkit for addressing difficulties in accessing comparables data for transfer pricing analyses (English)
See More +
JUN 22, 2017 116573 Working Paper
Does oil revenue crowd out other tax revenues ? policy lessons for Uganda (English)
See More +
MAY 01, 2017 WPS8048 Policy Research Working Paper
Tax revenue mobilization : lessons from World Bank Group support for tax reform (English)
See More +
FEB 16, 2017 113533 Working Paper
Romania - Revenue Administration Modernization Project : procurement plan (English)
See More +
FEB 01, 2017 113043 Procurement Plan
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
Russia - Subnational governments' fiscal response to the economic downturn (English)
See More +
DEC 15, 2016 112877 Working Paper
Guatemala - Transparency and Efficiency in Tax Administration Project (English)
See More +
DEC 12, 2016 PAD1384 Project Appraisal Document
Kyrgyz Republic - A resilient economy on a slow growth trajectory : with a special focus on tax reform (English)
See More +
DEC 01, 2016 112199 Working Paper
Guatemala - Country partnership framework for the period FY17-20 : chair summary (English)
See More +
NOV 17, 2016 110398 Board Summary
Tajikistan - Tax Administration Reform Project - supervisory mission : October 17 to 21, 2016 (English)
See More +
OCT 17, 2016 110001 Aide Memoire
Romania - Revenue Administration Modernization Project : procurement plan (English)
See More +
OCT 03, 2016 108707 Procurement Plan
Perú - Vivienda para todos (Spanish)
See More +
OCT 01, 2016 109103 Brief
Romania - Revenue Administration Modernization Project : procurement plan for goods and non-consulting services (English)
See More +
JUL 01, 2016 108708 Procurement Plan
Indonesia - Government Financial Management and Revenue Administration Project (GFMRAP) (English)
See More +
JUN 21, 2016 ICR3795 Implementation Completion and Results Report
Kazakhstan - Customs Development Project (English)
See More +
JUN 15, 2016 ICR3820 Implementation Completion and Results Report
Innovation in electronic payment adoption : the case of small retailers (English)
See More +
JUN 01, 2016 106633 Working Paper