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Book
Ethiopia : Modelling the Impact of Tobacco Tax Policy Reforms on Tobacco Use and Domestic Resources Mobilization Under Different Scenarios.
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Year: 2018 Publisher: Washington, D.C. : The World Bank,

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As part of the ongoing tax policy dialogue with the Government of Ethiopia, the World BankGroup organized a workshop in Addis Ababa, on June 20, 2016, to discuss tobacco use, its healthimpact, and excise taxes on tobacco as a public policy measure to reduce tobacco use, and hencethe risk of ill health, premature mortality, and disability due to tobacco-related diseases, andmobilize additional domestic resources to expand the fiscal capacity of the government, inaccordance with the Financing for Development Addis Ababa Action Agenda. This event wasattended by officials from the Ministry of Health (MOH) and Ministry of Finance and Economic Cooperation (MoFEC). Ethiopia's Health Sector Transformation Plan 2015-2020 lists noncommunicable diseases (NCDs) as one of the major public health challenges facing the country. As in the rest of sub-Saharan Africa, NCDs are expected to become the leading cause of ill health and death by 2030, influenced by rapid urbanization, rapid per capita economic growth, increase in behavioral risk factors (most NCDs are the result of tobacco use, physical inactivity, unhealthy diet, and/or the harmful use of alcohol), and improvements in the control of infectious diseases that increase life expectancy. As NCDs have become a major health burden in the country, the Government has put in place ambitious targets to reduce the prevalence of the main health risk factors associated with the onset of NCDs among the population. The strategy focuses on increasing prevention and control of the main risk factors: tobacco use and alcohol abuse, physical inactivity and unhealthy diet, which contribute to about 80 percent of NCDs.


Book
Guinea - Opportunities for Enhanced Domestic Revenue Mobilization : Value-Added Tax and Excise Taxes.
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Year: 2019 Publisher: Washington, D.C. : The World Bank,

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Revenue mobilization is a key constraint to economic development in the Republic of Guinea. The government's five-year development plan (2016-2020) aims at fostering higher and more inclusive growth through public investments that require financing beyond current fiscal capacity. In this context, Guinea is seeking to efficiently raise additional domestic revenues and external investment financing. Development partners are supporting Guinea with technical assistance for revenue mobilization. The International Monetary Fund (IMF) and the European Union are supporting authorities with direct tax policy, non-tax revenue, and administration issues. The objective of this report is to shed light on indirect taxes, particularly value-added tax (VAT) and excise taxes. The report provides an overview of the main features of tax policy and administration in Guinea, followed by a more detailed analysis of VAT and excise taxes. The focus on indirect taxation is a result of both its significant revenue potential and coordination with other development partners. The analysis presented fills an important gap in the understanding of how Guinea can increase its tax revenues. On VAT, the study finds that addressing policy and administrative constraints can mobilize additional revenues while improving the business climate. On excise taxation, the study finds that existing excise rates are unevenly applied, with scope for raising rates in the future. to systematically address its revenue challenges across all tax types, Guinea should also consider development of a medium-term revenue strategy (MTRS). The report is structured as follows: in the first section, an overview of the evolution and composition of domestic revenues in Guinea is presented. In the second section, VAT is analyzed. The final section reviews excise tax policy and its implementation on international goods and domestic goods.


Book
Economic Update for Cote d'Ivoire : Cacaoland - How to Transform Cote d'Ivoire.
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Year: 2019 Publisher: Washington, D.C. : The World Bank,

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Cocoa is essential to Cote d'Ivoire. This sector mobilizes close to one million producers who provide income to five million persons (one-fifth of the country's population) in order to meet 40 percent of global supply. Cocoa is also the country's leading foreign exchange earner and is among the sectors making the biggest contribution to government revenue. In short, cocoa plays a central role in Ivorian society and in the lives of many families. However, despite its importance to the Ivorian economy and society, the cocoa sector is not fully playing its role as the engine of economic development. Some even go so far as to cite the curse of 'brown gold,' for at least three reasons. First, more than half of producers live below the poverty line-on less than CFAF 757 (roughly 1.2 US Dollar) a day. Second, the price paid for the expansion of cultivated areas in recent decades has been the destruction of virtually all the country's forests. Third, Cote d'Ivoire has not yet managed to increase its share (between 5 and 7 percent) of the profit made along the cocoa-chocolate global chain. Given this situation, it is not surprising that cocoa is at the center of a host of economic policy discussions in Cote d'Ivoire and that the Government has sped up its deliberations aimed at improving the performance of the sector, in particular through the Abidjan Declaration signed jointly in 2018 by the Presidents of Cote d'Ivoire and Ghana, which seeks to harmonize their policies and thus maximize their profit (these two countries account for approximately 65 percent of global production). After analyzing the most recent trends in the Ivorian economy, this ninth economic update for Cote d'Ivoire therefore focuses on how the cocoa sector could support the structural transformation of the country and, in so doing, promote greater economic and social inclusion.


Book
Gabon Public Expenditure Review : Improving Spending Quality to Foster Inclusive Growth.
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Year: 2019 Publisher: Washington, D.C. : The World Bank,

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The analysis presented in this Public Expenditure Review (PER) is designed to support the efforts of the government of Gabon (GOG) to enhance public expenditure efficiency and improve the quality of public goods and services. The report reviews public expenditure data over an 8-year period, examines trends in the composition and efficiency of spending, and assesses whether spending patterns are consistent with Gabon's development objectives. The report includes in-depth analyses of public investment and the public wage bill, the two largest budget categories. It also reviews the composition and evolution of non-oil revenue which could play a key role in closing the fiscal deficit. Finally, the report reviews education, social protection, and public health expenditures which are crucial for socioeconomic development and poverty reduction.


Book
Moldova : Rekindling Economic Dynamism.
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Year: 2019 Publisher: Washington, D.C. : The World Bank,

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This current Country Economic Memorandum is intended to provide a comprehensive analysis of growthconstraints and recommendations. While it updates some aspects of these earlier studies, its main focus is on enterprise performance. Insofar as enterprise performance occurs in a larger institutional context, this focus necessarily touches on several of the earlier themes, particularly the rule of law, business regulation, and education. The first chapter presents a diagnostic that highlights the problem of falling productivity in the enterprise sector and points to elements of market structure (particularly state ownership) that undermine productivity growth and curtail the growth of the private sector. This chapter also focuses on demand-side issues in export markets, and highlights policy lessons from sectors with high productivity that could drive future growth. A second chapter focuses on foreign firms, which are high productivity enterprises within Moldova, and looks at investment promotion and ways to improve the contribution of Foreign Direct Investment (FDI) to the economy. Subsequent chapters extend the analysis to incentives shaping enterprise performance and opportunities for growth led by the private sector, particularly: competition and regulatory policies (Chapter 3); tax policy insofar as it affects incentives and tax buoyancy that underpin macroeconomic stability (Chapter 4); and finally, education as a crucial input into enterprise development (Chapter 5).


Book
Mehr Chancen für die Vernunft : Hemmnisse einer rationalen Finanzpolitik und Möglichkeiten ihrer Überwindung
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ISBN: 3515058931 9783515058933 Year: 1991 Volume: 27/5 Publisher: Stuttgart Steiner

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Book
Coop ration inter-régionale en sciences sociales pour le développement
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ISBN: 9264220887 9264221727 9789264220881 Year: 1980 Volume: 5

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Book
Revenue statistics 1965-2012 special feature : bank levies, financial stability fees and deposit insurance
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ISBN: 9264204210 9264204199 Year: 2013 Publisher: Paris, France : OCDE,

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Data on government sector receipts, and on taxes in particular, are basic inputs to most structural economic descriptions and economic analyses and are increasingly used in international comparisons. This annual publication presents a unique set of detailed and internationally comparable tax data in a common format for all OECD countries from 1965 onwards. It also gives a conceptual framework to define which government receipts should be regarded as taxes and to classify different types of taxes.


Book
Tax policy reforms in the OECD 2016
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ISBN: 9264260374 9264260390 Year: 2016 Publisher: Paris, [France] : OECD,

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Book
Impedir la utilización abusiva de convenios fiscales, Acción 6 – Informe final 2015
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ISBN: 926425708X 9264257071 Year: 2016 Publisher: Paris : OECD Publishing,

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El presente informe incluye las modificaciones al texto del Modelo de Convenio Tributario sobre la Renta y sobre el Patrimonio de la OCDE (MC OCDE) dirigidas a impedir la utilización abusiva de convenios fiscales. En primer lugar, comienza por abordar el tema relacionado con la adopción de soluciones de conveniencia o la aplicación del convenio más favorable (treaty shopping) a través de cláusulas y disposiciones alternativas que forman parte de un estándar básico que todos los países participantes en el Proyecto BEPS han decidido implementar. Adicionalmente, el informe alude a la inclusión de normas específicas que han de incorporarse a los convenios fiscales a fin de atajar otras formas de uso abusivo de las disposiciones de aquéllos y de asegurarse de que dichos convenios no impidan involuntariamente la aplicación de cláusulas antiabuso internas. Finalmente, el informe incluye modificaciones al texto del MC OCDE a modo de aclaración de que los convenios fiscales no se han concebido para generar situaciones de no imposición o de reducción de impuestos mediante la evasión fiscal o el abuso del Derecho (incluyendo prácticas constitutivas de treaty shopping), al tiempo que describen las consideraciones de índole fiscal que los países han de tener en cuenta antes de decidirse a suscribir un convenio con otro país.

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