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Small business tax regimes (Inglês)

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. ... Exibir mais +

Ponto de vista 104359 FEB 01, 2016

Coolidge,Jacqueline; Yilmaz,Fatih Disclosed

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

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. ... Exibir mais +

Documento de Trabalho 106224 MAY 01, 2015

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

Does e-filing reduce tax compliance costs in developing countries? (Inglês)

As the use of e-fi ling of tax returns has spread from developed to developing
countries, it has been clear that this sort of reform can reduce errors and opportunities for corruption. ... Exibir mais +

Informativo 91191 FEB 01, 2014

Coolidge, Jacqueline; Yilmaz, Fatih Disclosed

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

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. ... Exibir mais +

Informativo 90756 JAN 01, 2014

Coolidge, Jacqueline; Yilmaz, Fatih Disclosed

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

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. ... Exibir mais +

Documento de trabalho sobre pesquisa de políticas WPS6647 OCT 01, 2013

Yilmaz, Fatih; Coolidge, Jacqueline Disclosed

Report : the costs of tax compliance in Armenia (Armênio,Luhia)

The report represents the main results of IFC's 2010 survey of private sector companies and individual entrepreneurs in Armenia. Its findings evaluate the cost of compliance with tax legislation and supervisory bodies to fulfill tax liabilities by legal entities (companies) and individual entrepreneurs in 2009. ... Exibir mais +

Documento de Trabalho 114590 JAN 01, 2011

Coolidge,Jacqueline; Loeprick,Jan; Pyatachenko,Dmitry; Mesropyan,Anzhela; Stern,Richard Disclosed

Report : the costs of tax compliance in Armenia (Inglês)

The report represents the main results of IFC's 2010 survey of private sector companies and individual entrepreneurs in Armenia. Its findings evaluate the cost of compliance with tax legislation and supervisory bodies to fulfill tax liabilities by legal entities (companies) and individual entrepreneurs in 2009. ... Exibir mais +

Documento de Trabalho 114590 JAN 01, 2011

Coolidge,Jacqueline; Loeprick,Jan; Pyatachenko,Dmitry; Mesropyan,Anzhela; Stern,Richard Inglês Disclosed

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

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. ... Exibir mais +

Informativo 54086 FEB 01, 2010

Coolidge, Jacqueline; Disclosed

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

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. ... Exibir mais +

Documento de trabalho sobre pesquisa de políticas WPS4992 JUL 01, 2009

Coolidge, Jacqueline; Ilic, Domagoj Disclosed

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

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. ... Exibir mais +

Documento de trabalho sobre pesquisa de políticas 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 (Inglês)

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. ... Exibir mais +

Documento de Trabalho (Série Numerada) 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 (Inglês)

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. ... Exibir mais +

Documento de Trabalho 46178 JUN 01, 2008

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

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

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. ... Exibir mais +

Documento de Trabalho 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 (Inglês)

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

Documento de trabalho sobre pesquisa de políticas WPS4115 JAN 01, 2007

Kisunko, Gregory; Coolidge, Jacqueline Disclosed

Beyond Transition 18 (1) (Inglês)

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

Boletim 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 Inglês, Russo Disclosed

Beyond Transition 18 (1) (Russo)

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

Boletim 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 Inglês, Russo Disclosed

Reforming inspections (Inglês)

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. ... Exibir mais +

Ponto de vista 37197 JUN 01, 2006

Coolidge, Jacqueline Disclosed

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

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. ... Exibir mais +

Documento de Trabalho 31359 DEC 23, 2003

Coolidge, Jacquelin; Grava, Lars; Putnina, Sanda

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

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. ... Exibir mais +

Documento de trabalho sobre pesquisa de políticas WPS1780 JUN 30, 1997

Coolidge, Jacqueline; Rose-Ackerman, Susan

T�tulo Data do documento Relat�rio N�. Qualquer tipo de documento Also available in
Small business tax regimes (Inglês)
Exibir mais +
FEB 01, 2016 104359 Ponto de vista
Tax compliance cost burden and tax perceptions survey in Ethiopia (Inglês)
Exibir mais +
MAY 01, 2015 106224 Documento de Trabalho
Does e-filing reduce tax compliance costs in developing countries? (Inglês)
Exibir mais +
FEB 01, 2014 91191 Informativo
Can specialized tax software reduce tax compliance costs in developing countries? (Inglês)
Exibir mais +
JAN 01, 2014 90756 Informativo
Can e-filing reduce tax compliance costs in developing countries ? (Inglês)
Exibir mais +
OCT 01, 2013 WPS6647 Documento de trabalho sobre pesquisa de políticas
Report : the costs of tax compliance in Armenia (Armênio,Luhia)
Exibir mais +
JAN 01, 2011 114590 Documento de Trabalho
Report : the costs of tax compliance in Armenia (Inglês)
Exibir mais +
JAN 01, 2011 114590 Documento de Trabalho Inglês
Tax compliance cost surveys : using data to design targeted reforms (Inglês)
Exibir mais +
FEB 01, 2010 54086 Informativo
Tax compliance perceptions and formalization of small businesses in south Africa (Inglês)
Exibir mais +
JUL 01, 2009 WPS4992 Documento de trabalho sobre pesquisa de políticas
Small businesses in south Africa : who outsources tax compliance work and why ? (Inglês)
Exibir mais +
MAR 01, 2009 WPS4873 Documento de trabalho sobre pesquisa de políticas
Tax compliance costs for small business in South Africa, web-survey of tax practitioners : provincial data analysis (Inglês)
Exibir mais +
DEC 01, 2008 51708 Documento de Trabalho (Série Numerada)
South Africa - Tax compliance costs for small businesses : web-survey of tax practitioners provincial data analysis (Inglês)
Exibir mais +
JUN 01, 2008 46178 Documento de Trabalho
Understanding and improving data on entrepreneurship and active companies (Inglês)
Exibir mais +
JUN 01, 2008 46182 Documento de Trabalho
Survey of land and real estate transactions in the Russian Federation : statistical analysis of selected hypotheses (Inglês)
Exibir mais +
JAN 01, 2007 WPS4115 Documento de trabalho sobre pesquisa de políticas
Beyond Transition 18 (1) (Inglês)
Exibir mais +
JAN 01, 2007 40957 Boletim Inglês, Russo
Beyond Transition 18 (1) (Russo)
Exibir mais +
JAN 01, 2007 40957 Boletim Inglês, Russo
Reforming inspections (Inglês)
Exibir mais +
JUN 01, 2006 37197 Ponto de vista
Case study: inspectorate reform in Latvia 1999-2003 (Inglês)
Exibir mais +
DEC 23, 2003 31359 Documento de Trabalho
High-level rent-seeking and corruption in African regimes : theory and cases (Inglês)
Exibir mais +
JUN 30, 1997 WPS1780 Documento de trabalho sobre pesquisa de políticas