Institutional Elements of Tax Design and Reform

McLaren, John

Washington, DC:World Bank

关键词: ACCOUNTING;    ACTUAL TAX COLLECTION;    ADMINISTRATION REFORM;    AUDITING;    AUDITORS;   

DOI  :  10.1596/0-8213-5394-2
RP-ID  :  WTP539

学科分类：社会科学、人文和艺术（综合）

来源: World Bank Open Knowledge Repository

【 摘 要 】

This is a collection of papers thatstudy the constraints on fiscal systems, imposed by problemsof institutions, administration, and incentives indeveloping, and post-Socialist economies. Chapter twofocuses on the administration of indirect taxation, andprovides a case study of indirect taxation in Tanzania. Thisshows how evasion can be documented, and quantified, througha case study that looks at a particular type of reform,aimed at curbing evasion: franchising, or privatizing theright to tax, which has been tried in several Tanzaniantowns as a way of collecting vendor fees, for access to apublic market. Chapter three is a theoretical study ofevasion under a value-added tax (VAT), and theinefficiencies it can create. Chapter four studies thefiscal constraints within the federal politics of Russia,while Chapters five and six examine case studies (India) infiscal federalism, in which the determination of fiscaloutcomes is - to a considerable degree - a matter ofbargaining between political entities in the center, and inthe periphery. In both cases, it appears that large-scaledistortions, away from an ideal tax system, emerge as aresult, suggesting corruption can be fought by increasingfunctional specialization within a tax bureaucracy. The lastchapter looks at the problem of opportunistic taxation,particularly regarding the African context, and studiesvarious ways in which the problem can be alleviated.