Building Tax Capacity in Developing Countries

被引：0

作者：

Cindy Negus ^{[1
]}

Juan Carlos Benitez ^{[2
]}

机构：

[1] Revenue Administration Division Fiscal Affairs Department International Monetary Fund

[2] Tax Policy Division Fiscal Affairs Department International Monetary Fund

来源：

BeltandRoadInitiativeTaxJournal | 2024年 / 5卷 / 01期

关键词：

D O I：

暂无

中图分类号：

F811.4 [财政收入和支出];

学科分类号：

020203 ;

摘要：

Building tax capacity is central to the role of government in achieving the sustainable development goals,addressing climate change,and ensuring debt sustainability.Despite progress in revenue mobilization,there is still a large unmet tax potential in low-income developing countries.Increasing tax capacity requires a firm commitment to building institutions that govern the tax system and manage tax reform,and to improving the design of core taxes.To enhance understanding,this article provides a synopsis of why improving tax capacity is important and contains insights on trends in revenue mobilization,how to strengthen tax policy and the role of supporting institutions.Furthermore,it explores the importance of a sound legal framework for tax certainty,which plays a crucial role in shaping investment choices and can significantly affect economic growth.

引用

页码：60 / 69

页数：10

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