Lessons of tax reform
Shalizi, Zmarak
Lessons of tax reform / Zmarak Shalizi - Washington, D.C. World Bank 1991 - 85 p. : il.
Incluye bibliografía
Preface -- Executive summary -- Introduction -- 1. What is involved in tax reform? -- 2. Tax reform strategies and experience -- 3. World Bank advice and adjustment lending -- 4. Conclusions and recommendations -- Selected bibliography -- Boxes -- Tables.
Tax reform has emerged as an important component of fiscal adjustment and now plays a major role in the World Bank ' s dialogue with member countries. This paper provides a concise synthesis of current thinking and practice on tax reform in developing countries. The Bank ' s growing provision of tax reform advice and its growing use of loan conditions related to tax reform are reviewed. The future directions of the Bank ' s country economic and sectoral work, its operational lending (adjustment and nonadjustment), and its research on tax policy issues are outlined. The system of general taxes administered at the national level is the principle emphasis. Sectoral, implicit and social security tax issues are not covered.
0-8213-1906-X
1980-1989
REFORMA TRIBUTARIA
BANCO MUNDIAL
PAISES EN DESARROLLO
ESTUDIOS DE CASOS
REFORMA FISCAL TERCER MUNDO APLICACIONES CASOS PRACTICOS BIRF
336.205
Lessons of tax reform / Zmarak Shalizi - Washington, D.C. World Bank 1991 - 85 p. : il.
Incluye bibliografía
Preface -- Executive summary -- Introduction -- 1. What is involved in tax reform? -- 2. Tax reform strategies and experience -- 3. World Bank advice and adjustment lending -- 4. Conclusions and recommendations -- Selected bibliography -- Boxes -- Tables.
Tax reform has emerged as an important component of fiscal adjustment and now plays a major role in the World Bank ' s dialogue with member countries. This paper provides a concise synthesis of current thinking and practice on tax reform in developing countries. The Bank ' s growing provision of tax reform advice and its growing use of loan conditions related to tax reform are reviewed. The future directions of the Bank ' s country economic and sectoral work, its operational lending (adjustment and nonadjustment), and its research on tax policy issues are outlined. The system of general taxes administered at the national level is the principle emphasis. Sectoral, implicit and social security tax issues are not covered.
0-8213-1906-X
1980-1989
REFORMA TRIBUTARIA
BANCO MUNDIAL
PAISES EN DESARROLLO
ESTUDIOS DE CASOS
REFORMA FISCAL TERCER MUNDO APLICACIONES CASOS PRACTICOS BIRF
336.205