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
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
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页码:60 / 69
页数:10
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