Documents & Reports

Tax Theory Applied to the Digital Economy : A Proposal for a Digital Data Tax and a Global Internet Tax Agency (English)

Digital technology allows businesses to operate in a country without a physical presence, which poses challenges for traditional taxation. The digital debate focuses on direct taxation and the creation...

COVID-19 and Taxation : Between the Devil and the Deep Blue Sea - A Dilemma : Budget Expenditures to Alleviate Cash Flow Constraints on Taxpayers and the Need to Generate Revenues to Create Fiscal Space (English)

The objective of this working paper is to provide guidance on the dilemma that governments are facing because of the economic crisis triggered by COVID-19. Measures adopted by governments during the contention...

Introducing the New PPB : Pragmatic Program Budgeting : Overcoming Design Obstacles to Planning, Management, and Control (English)

Program budgeting is a reform that intends to shift the focus of budgetary processes from control of inputs to producing measurable results. It aspires to enable governments deploy resources to priority...

COVID-19 : Revenue Administration Implications - Potential Tax Administration and Customs Measures to Respond to the Crisis (English)

This note brings together the thinking that is occurring in global and regional teams on governance and institutional approaches to dealing with Coronavirus 2019 (COVID-19), with a focus on revenue administrations...

SOE Dashboard (English)

State Owned Enterprises Annual Report (Prototype) 2021 (English)

Good practice and agreed global standards emphasize the need to ensure complete and accurate information on the State-Owned Enterprise (SOE) sector. SOEs should observe high standards of transparency and...

Cash Management and Commitment Control : Principles and Problems in Practice (English)

Coronavirus disease 2019 (COVID-19) resulted in two immediate challenges for ministries of finance - a sudden reduction in cash inflows, combined with a new set of significant unplanned expenditures. This...

Building SOE Crisis Management and Resilience : Emerging Practices and Lessons Learned During the COVID-19 Crisis (English)

This note is one of a series produced by the World Bank’s Governance Global Practice to help client countries address the impact of the Coronavirus disease 2019 (COVID-19) pandemic on their economies and...

Cadre Intégré sur les Entreprises Publiques : Note Thématique - Restructurer une Entreprise Publique (French)

In many countries, the state-owned enterprises (SOE) sector has been plagued by operational and financial problems and is a source of contingent liabilities for the state. Many SOEs have posted large losses...

Integrated State-Owned Enterprise Framework (iSOEF) : Thematic Guidance Note - Restructuring State-Owned Enterprises (English)

In many countries, the state-owned enterprises (SOE) sector has been plagued by operational and financial problems and is a source of contingent liabilities for the state. Many SOEs have posted large losses...

Taxation and Customs Reforms in Fragile States : Between Bargaining and Enforcement (English)

This paper explores why taxation reforms are so different in fragile states, the conditions in which they occur, and what can be done to make these reforms more successful - including contributing, whenever...

Leadership Training Toolkit for State-Owned Enterprises (SOEs) : Boards and Owners (English)

The leadership training toolkit for state-owned enterprises (SOE) was developed jointly by the World Bank and International Finance Corporation (IFC) to support countries’ efforts to build capacity of...

Technology (Ab)use and Corruption in Customs (English)

This paper presents a new methodology to detect collusion in customs and applies it to Madagascar’s main port. Manipulation of assignment of import declarations to inspectors is identified by detecting...