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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...

    Qualquer tipo de documento: Ponto de vista No. do relatório: 104359 Data do documento: 1 de fevereiro de 2016 Tipo de divulgação: Disclosed Autor: Coolidge,Jacqueline,Yilmaz,Fatih

  • 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...

    Qualquer tipo de documento: Documento de Trabalho No. do relatório: 106224 Data do documento: 1 de maio de 2015 Tipo de divulgação: Disclosed Autor: Yesegat,Wollela,Vorontsov,Denis E.,Coolidge,Jacqueline,Corthay,Laurent Olivier

  • 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. Also, it has...

    Qualquer tipo de documento: Informativo No. do relatório: 91191 Data do documento: 1 de fevereiro de 2014 Tipo de divulgação: Disclosed Autor: Coolidge,Jacqueline,Yilmaz,Fatih

  • 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...

    Qualquer tipo de documento: Informativo No. do relatório: 90756 Data do documento: 1 de janeiro de 2014 Tipo de divulgação: Disclosed Autor: Coolidge,Jacqueline,Yilmaz,Fatih

  • 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...

    Qualquer tipo de documento: Documento de trabalho sobre pesquisa de políticas No. do relatório: WPS6647 Data do documento: 1 de outubro de 2013 Tipo de divulgação: Disclosed Autor: Coolidge,Jacqueline,Yilmaz,Fatih

  • 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...

    Qualquer tipo de documento: Documento de Trabalho No. do relatório: 114590 Data do documento: 1 de janeiro de 2011 Tipo de divulgação: Disclosed Autor: Coolidge,Jacqueline,Loeprick,Jan,Piatachenko,Dmytro,Mesropyan,Anzhela,Stern,Richard

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

    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...

    Qualquer tipo de documento: Documento de Trabalho No. do relatório: 114590 Data do documento: 1 de janeiro de 2011 Tipo de divulgação: Disclosed Autor: Coolidge,Jacqueline,Loeprick,Jan,Piatachenko,Dmytro,Mesropyan,Anzhela,Stern,Richard

  • 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. These compliance costs, added to fines, penalties...

    Qualquer tipo de documento: Informativo No. do relatório: 54086 Data do documento: 1 de fevereiro de 2010 Tipo de divulgação: Disclosed Autor: Coolidge,Jacqueline

  • 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...

    Qualquer tipo de documento: Documento de trabalho sobre pesquisa de políticas No. do relatório: WPS4992 Data do documento: 1 de julho de 2009 Tipo de divulgação: Disclosed Autor: Coolidge,Jacqueline,Ilic,Domagoj

  • 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...

    Qualquer tipo de documento: Documento de trabalho sobre pesquisa de políticas No. do relatório: WPS4873 Data do documento: 1 de março de 2009 Tipo de divulgação: Disclosed Autor: Coolidge,Jacqueline,Ilic,Domagoj,Kisunko,Gregory


  • 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. In...

    Qualquer tipo de documento: Documento de Trabalho No. do relatório: 46182 Data do documento: 1 de junho de 2008 Tipo de divulgação: Disclosed Autor: Coolidge,Jacqueline,Hornberger,Kusisami,Luttikhuizen,Ronald Petrus Maria



  • 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. Postponing Euro area expectations? by Tanel...

    Qualquer tipo de documento: Boletim No. do relatório: 40957 Data do documento: 1 de janeiro de 2007 Tipo de divulgação: Disclosed Autor: Balcerowicz, Ewa,Broadman,Harry G.,Coolidge,Jacqueline,Demyanyk,Yuliya,Dushkevych, Natalya,Haughton, Tim,Havrylchyk, Olena,Hazans,Mihails,Hendrikx, Maarten,Jurzyk, Emilia,Kaminski, Bartlomiej,Kisunko,Gregory,Liwinski, Jacek,Lokshin,Michael M.,Maier, Philipp,Malova, Darina,Ng,Francis K. T.,Paci,Pierella,Ross, Tanel,Sajaia,Zurab,Stoilkova,Maria M.,Tiongson,Erwin H. R.,Volosovych, Vadym,Walewski, Mateusz,Wilson,John Martin,Luo,Xubei,Yakovlev, Evgeny,Zelenyuk, Valentin,Zhuravskaya,Ekaterina

  • 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. Postponing Euro area expectations? by Tanel...

    Qualquer tipo de documento: Boletim No. do relatório: 40957 Data do documento: 1 de janeiro de 2007 Tipo de divulgação: Disclosed Autor: Balcerowicz, Ewa,Broadman,Harry G.,Coolidge,Jacqueline,Demyanyk,Yuliya,Dushkevych, Natalya,Haughton, Tim,Havrylchyk, Olena,Hazans,Mihails,Hendrikx, Maarten,Jurzyk, Emilia,Kaminski, Bartlomiej,Kisunko,Gregory,Liwinski, Jacek,Lokshin,Michael M.,Maier, Philipp,Malova, Darina,Ng,Francis K. T.,Paci,Pierella,Ross, Tanel,Sajaia,Zurab,Stoilkova,Maria M.,Tiongson,Erwin H. R.,Volosovych, Vadym,Walewski, Mateusz,Wilson,John Martin,Luo,Xubei,Yakovlev, Evgeny,Zelenyuk, Valentin,Zhuravskaya,Ekaterina

  • 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...

    Qualquer tipo de documento: Ponto de vista No. do relatório: 37197 Data do documento: 1 de junho de 2006 Tipo de divulgação: Disclosed Autor: Coolidge,Jacqueline

  • 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...

    Qualquer tipo de documento: Documento de Trabalho No. do relatório: 31359 Data do documento: 23 de dezembro de 2003 Tipo de divulgação: Autor: Coolidge,Jacqueline,Grava,Lars Nikolajs,Putnina, Sanda