Local Taxes, Regulations, and the Business Environment : Finding the Right Balance

Corthay, Laurent

World Bank, Washington, DC

关键词: ACCOUNTABILITY;    ADMINISTRATIVE COSTS;    ASSIGNMENT OF TAXES;    AUTONOMY;    BARRIERS TO ENTRY;   

RP-ID  :  48316

学科分类：社会科学、人文和艺术（综合）

来源: World Bank Open Knowledge Repository

【 摘 要 】

Regional and municipal governments playa key role in establishing a local business environment thatis attractive to foreign and domestic investors. However, inmany countries, entrepreneurs face a complex web of localtaxes, regulatory fees, and other charges. This situationincreases the costs and risks of doing business, thuslimiting the potential for business growth, investment, andjob creation. This note explores the roots of this problemand introduces options for addressing it.