000 02157cam a22003014a 4500
999 _c32043
_d32043
001 13228651
020 _a9781464810749
082 _a338.93 JU ST
100 1 _aJunquera-Varela, Raul Felix
_97908
245 1 0 _aStrengthening domestic resource mobilization :
_bmoving from theory to practice in low- and middle-income countries
_cRaul Felix Junquera-Varela ... [et al.]
260 _aWashington, D.C. :
_bThe World Bank Group,
_cc2017.
300 _axviii, 124 p. :
_bill. ;
_c26 cm.
490 1 _aDirections in development : public sector governance
520 3 _aPublic spending plays a key role in the economic growth and development of most developing economies. This book analyzes revenues, policy, and administration of Domestic Resource Mobilization (DRM) in developing countries. It provides a broad landscape of practical examples, drawing from lessons learned in World Bank operations across Global Practices over the past several decades. It should be thought of as a starting point for a more comprehensive research agenda rather than a complete inventory itself. This book reviews the trends in tax revenue collection in developing countries. It provides an overview of efforts to close the revenue gap, many of which have been supported by World Bank operations. The book reviews the special challenges facing low income countries, which have traditionally relied on indirect revenues in the context of limited formalization of their economies. An overview of tax policy and administration reform programs is presented, with an overview of outstanding issues that will shape the policy agenda in years ahead.
650 4 _aTax
_97909
650 4 _aDomestic Resource Mobilization
_97910
650 4 _aTax Policy
_97911
650 4 _aTax Administration
_97912
650 4 _aRevenues
_97913
700 1 _aVerhoeven, Marijn
_97914
700 1 _aShukla, Gangadhar P.
_97915
700 1 _aHaven, Bernard
_97916
700 1 _aAwasthi, Rajul
_97917
700 1 _aMoreno-Dodson, Blanca
_97918
830 0 _aWorld Bank e-Library
_97919
856 _uhttps://uowd.box.com/s/rdk16sw3fsuvld7m39p8jmt38h09td0h
_zLocation Map
942 _2ddc
_cREGULAR