Tax Policy

Property Tax Reform in Developing and Transition Countries

in
Attached Document: 
application/pdf iconProperty Tax Reform in Developing and Transitional Countries - 2009.pdf
Source: 
Roy Bahl
Document Type: 
PDF
Date: 
December 1, 2009

This document reviews property taxation practices in developing and transition countries and suggests a roadmap for reform.  It contains a discussion on the advantages of using the property tax, of the reasons why these do not necessarily travel well to the developing country setting, and consequently of the constraints to successful property tax reform. Variations in revenue performance are explored and patterns that might explain why some countries do better than others are considered.

Collecting and Paying Taxes in Moldova: A Benchmarking Exercise

in
Attached Document: 
application/pdf iconCollecting and Paying TaxesinMoldova, A Tax Benchmarking Exercise - 2008.pdf
Source: 
Mark Gallagher, Vasile Goian, Steve Rozner, Viorel Rusu
Document Type: 
PDF
Date: 
March 1, 2008

This study provides a review of tax performance in Moldova both over the recent past and in comparison with a very large number of countries around the world and compares internationally recognized practices in tax administration operations and organization with those prevailing in Moldova.  This study also offers a number of recommendations both to improve Moldova's State Tax Inspectorate efficiency in tax collection and to reduce the burden of tax compliance on taxpayers, thereby improving the enabling environment for private sector development as well as enhancing revenues.

Benchmarking the Tax System in Jordan

in
Attached Document: 
application/pdf iconBenchmarking the Tax System in Jordan - 2010.pdf
Source: 
Atif Al-Momani, Hayat Al-Bow, Mohammed Qurashi, Arturo Jacobs, Steve Rozner
Document Type: 
PDF
Date: 
February 1, 2010

This study provides a review of structure and performance of Jordan's tax system over the recent past and in comparison with a number of countries around the world and compares internationally recognized practices in tax administration organization and operations with those prevailing in Jordan.

Status of Recent Tax Reform in Jamaica and Benchmarking Tax System Performance, 2012

in
Attached Document: 
application/pdf iconStatus of Recent Tax Reform in Jamaica and Benchmarking Tax System Performance - 2012.pdf
Source: 
Arturo Jacobs, Dr. James Wooster, Luis F. Paniagua, Ronald T. McMorran
Document Type: 
PDF
Date: 
May 25, 2012
This study provides a summary of tax-reform studies and activities in Jamaica during the past few years and benchmarks Jamaica's tax system against international experience and accepted leading practices to determine the latest levels of key indicators of Jamaica's tax administration organizational performance and practices. This study aims to help the Government of Jamaica to assess the overall efficiency and effectiveness of the tax system, accounting for aspects of tax policy, administration, and compliance.

Tax Simplification: Lessons from Georgia

in
Attached Document: 
application/pdf icon01.128.08BP11_Georgia.pdf
Source: 
Booz Allen Hamilton
Document Type: 
PDF
Date: 
May 1, 2006
Following the Rose Revolution, which provided the framework to implement political changes not previously possible, the new Georgian government implemented much needed reforms to the tax regime. Briefly, the new Tax Code reduced the number of taxes, simplified the tax procedures, and decreased bureaucratic barriers. Since the reform, the number of businesses registered has increased as has overall tax revenue.
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