Reforming Tax Systems : Lessons from the 1990s

De Wulf, Luc

World Bank, Washington, DC

关键词: ACCOUNTABILITY;    ACCOUNTING;    ADJUSTMENT LENDING;    ADMINISTRATIVE AUTONOMY;    ADMINISTRATIVE BUDGETS;   

RP-ID  :  21586

学科分类：社会科学、人文和艺术（综合）

来源: World Bank Open Knowledge Repository

【 摘 要 】

World Bank-supported efforts to reformpublic institutions--including tax and customsadministration--increasingly rely on institutional analysis.But there are no formal, generally accepted guidelines foranalyzing tax systems. As a result the Bank's taskmanagers and team leaders conduct these analyses in verydifferent ways. The paper on which this Note is basedreviewed 83 Bank-financed tax and customs reform operationsin the 1990s to assess whether current approaches fallwithin the bounds of institutional analysis and add up to aconsistent methodology. The review compiled Bank projectsthat supported tax administration reform, compared theirdiagnostic work to an emerging diagnostic model, andassessed their focus and their results.