000			01866nam a2200349 a 4500
003			arcduce
005			20120731113358.0
008			100329s1991 dcu||||| |||| 00| 0 eng d
020			_a0-8213-1906-X
040			_aarcduce
082			_a336.205
090			_c16873 _d16873
100			_aShalizi, Zmarak
245			_aLessons of tax reform _c/ Zmarak Shalizi
260			_bWorld Bank _aWashington, D.C. _c1991
300			_a85 p. : _bil.
504			_aIncluye bibliografía
505			_aPreface -- 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.
520			_aTax 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.
648			_a1980-1989
650			_aREFORMA TRIBUTARIA
650			_aBANCO MUNDIAL
650			_aPAISES EN DESARROLLO
650			_aESTUDIOS DE CASOS
653			_aREFORMA FISCAL
653			_aTERCER MUNDO
653			_aAPLICACIONES
653			_aCASOS PRACTICOS
653			_aBIRF
710			_aBanco Mundial
942			_cLIBR _j336.205 S 48088
999			_c16844 _d16844