Artikel
A comparative view on the tax performance of developing countries: Regional patterns, non-tax revenue and governance
Some countries fail to ensure that their citizens and businesses make an appropriate contribution to the financing of public tasks. But not all countries with a low tax ratio automatically fall into this category. This paper presents an approach to bridge the gap between probabilistic statements based on statistical analyses, and country-specific information. Rather than defining general across-the-board criteria, the approach accounts for different development levels and other influencing factors, such as regional patterns, non-tax revenue and governance. Findings on individual countries or groups of countries should put governments, donors and international organisations in a better position to decide on tax reform programmes and aid modalities.
- Sprache
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Englisch
- Erschienen in
-
Journal: Economics: The Open-Access, Open-Assessment E-Journal ; ISSN: 1864-6042 ; Volume: 6 ; Year: 2012 ; Issue: 2012-32 ; Pages: 1-44 ; Kiel: Kiel Institute for the World Economy (IfW)
- Klassifikation
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Wirtschaft
Taxation, Subsidies, and Revenue: General
International Linkages to Development; Role of International Organizations
Fiscal and Monetary Policy in Development
- Thema
-
tax system
tax ratio
governance
developing countries
Steuersystem
Steuerpolitik
Governance-Ansatz
Entwicklungsstufe
Entwicklungsländer
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Ivanyna, Maksym
von Haldenwang, Christian
- Ereignis
-
Veröffentlichung
- (wer)
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Kiel Institute for the World Economy (IfW)
- (wo)
-
Kiel
- (wann)
-
2012
- DOI
-
doi:10.5018/economics-ejournal.ja.2012-32
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:44 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
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Objekttyp
- Artikel
Beteiligte
- Ivanyna, Maksym
- von Haldenwang, Christian
- Kiel Institute for the World Economy (IfW)
Entstanden
- 2012
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