Expanding Taxable Capacity and Reaching Revenue Potential is popular PDF and ePub book, written by Jeep Rojchaichaninthorn in 2012, it is a fantastic choice for those who relish reading online the Uncategoriezed genre. Let's immerse ourselves in this engaging Uncategoriezed book by exploring the summary and details provided below. Remember, Expanding Taxable Capacity and Reaching Revenue Potential can be Read Online from any device for your convenience.
Expanding Taxable Capacity and Reaching Revenue Potential Book PDF Summary
An effective tax system is fundamental for successful country development. The first step to understand public revenue systems is to establish some commonly agreed performance measurements and benchmarks. This paper employs a cross-country study to estimate tax capacity from a sample of 104 countries during 1994-2003. The estimation results are then used as benchmarks to compare taxable capacity and tax effort in different countries. Taxable capacity refers to the predicted tax-gross domestic product ratio that can be estimated with the regression, taking into account a country's specific economic, demographic, and institutional features. Tax effort is defined as an index of the ratio between the share of the actual tax collection in gross domestic product and the predicted taxable capacity. The authors classify countries into four distinct groups by their level of actual tax collection and attained tax effort. This classification is based on the benchmark of the global average of tax collection and a tax effort index of 1 (when tax collection is exactly the same as the estimated taxable capacity). The analysis provides guidance for countries with various levels of tax collection and tax effort.
Detail Book of Expanding Taxable Capacity and Reaching Revenue Potential PDF
- Author : Jeep Rojchaichaninthorn
- Release : 21 September 2024
- Publisher : World Bank Publications
- ISBN : 978186723xxxx
- Genre : Uncategoriezed
- Total Page : 40 pages
- Language : English
- PDF File Size : 8,6 Mb
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