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Innovations in Tax Compliance : Building Trust, Navigating Politics, and Tailoring Reform (English)

Recent decades have seen important progress in strengthening country tax systems. Yet many areas of reform have remained stubbornly resistant to major improvements. Overall, revenue collection still falls short of that needed for effective governance and service delivery. Tax collection is too often riddled with high rates of evasion among large corporations and the rich and by disproportionate, though often hidden, burdens on lower-income groups. As countries around the world deal with the large debt burdens induced by COVID-19, an in-depth look at how to strengthen tax systems is especially timely. Innovations in Tax Compliance: Building Trust, Navigating Politics, and Tailoring Reform takes a fresh look at tax reform. The authors draw on recent research and experience for their new conceptual framework to guide more effective approaches to reform. Building on the achievements of recent decades, they argue for a greater emphasis on the overlapping goals of building trust, navigating political resistance, and tailoring reform to unique local contexts, an emphasis achieved by identifying the most binding constraints on reform. This focus not only can lead to greater compliance, a fairer system, and higher revenues, but also can contribute to building state capacity, sustained political support for further reforms, and a stronger fiscal contract between citizens and governments.

Details

  • Author

    Dom,Roel, Custers,Anna Louise, Davenport,Stephen R., Prichard,Wilson

  • Document Date

    2022/04/29

  • Document Type

    Publication

  • Report Number

    168831

  • Volume No

    1

  • Total Volume(s)

    1

  • Country

    World,

  • Region

    The World Region,

  • Disclosure Date

    2022/04/29

  • Disclosure Status

    Disclosed

  • Doc Name

    Innovations in Tax Compliance : Building Trust, Navigating Politics, and Tailoring Reform

  • Keywords

    united states agency for international development; tax system; Tax Reform; change in tax liability; political support; Tax Compliance; Democratic Republic of Congo; Goods and Service Tax; information and communication technology; capacity-building program; sustainable development goals; corporate income tax rate; small and medium enterprise; inland revenue service; use of tax revenue; social contract; corporate income taxation; tax reform effort; access to information; personal income tax; value added tax; public sector performance; reform strategy; level of compliance; personal income taxpayer; tax identification number; property value; tax reform agenda; politics of reform; effective government services; role of politics; domestic resource mobilization; extent of penalties; degree of trust; incentives for governments; social security contribution; application programming interface; cost of compliance; property tax source; open contract; functioning tax system; total tax revenue; impact of tax; international good practice; presumptive tax system; alternative minimum tax; property tax reform; privileges and immunity; geographic information system; share of revenue; Learning and Innovation Credit; recent research; Tax Administration; future option; tax collector; conceptual framework; tax official; Public Services; vested interests; tax collection; tax policy; data sharing; tax authorities; tax authority; political barriers; global lead; individual taxpayer; revenue administration; tax enforcement; fiscal contract; tax administrator; holistic approach; research fellow; Tax Evasion; lower-income group; political commitment; government action; ample evidence; enforcement efforts; fair share; development study; local capacity; political costs; informal payment; political constraint; governance outcome; traditional model; trade tax; based contracts; electronic bill; heavy burden; progressive taxation; fiscal redistribution; tax arrears; diagnostic assessment; tax inspector; medium-term revenue; multinational corporation; political interference; regional definition; tax invoice; annual target; international tax; development trade; recent estimates; international pressure; corporate tax; tax instrument; Quality Enhancement; system design; Fiscal policies; fiscal policy; coherent framework; fiscal issue; sustainable reform; reporting requirement; risk aversion; customs administration; e-government service; high penalty; audit capacity; poverty action; new information; management research; delivery targets; artificial intelligence; Research Support; civil society; career path; Public Spending; Annual Pay Increase; Political Economy; research focus; tax burden; tax payment; fragile states; Programmatic Approach; copyright owner; economic distortion; turnover tax; present evidence; tax income; business process; capacity constraint; strengthening rules; tax withholding; binding constraint; subsequent research; transaction cost; enforcement tool; sustainable way; taxpayer education; political feasibility; tax treaty; informal sector; effective strategy; political resistance; technocratic approach; institutional inertia; learned behaviors; clear definition; domestic tax; traditional leaders; social objective; immediate barrier; Government Performance; fiscal system; international partners; psychological research; tax receipt; commercial purpose; nuisance tax; tax obligation; original work; sole responsibility; filing requirement; political opposition; enforcement power; reform process; participatory budget; costly challenges; tax abuse; increasing transparency; sustainable fiscal; inclusive growth; cadastral map; aggregate gains; tax law; Tax Exemption; elite groups; effective approach; political opportunity; in institution; incentive structure; political will; property valuation; reform design; emerging technology; political leadership; political capital; ict strategy; political environment; enforcement capacity; adequate enforcement

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Citation

Dom,Roel Custers,Anna Louise Davenport,Stephen R. Prichard,Wilson

Innovations in Tax Compliance : Building Trust, Navigating Politics, and Tailoring Reform (English). Washington, D.C. : World Bank Group. http://documents.worldbank.org/curated/en/805981645156742614/Innovations-in-Tax-Compliance-Building-Trust-Navigating-Politics-and-Tailoring-Reform