A Comparative View on the Tax Performance of Developing Countries: Regional Patterns, Non-Tax Revenue and Governance
Abstract: 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.
- Location
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Deutsche Nationalbibliothek Frankfurt am Main
- Extent
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Online-Ressource
- Language
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Englisch
- Bibliographic citation
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A Comparative View on the Tax Performance of Developing Countries: Regional Patterns, Non-Tax Revenue and Governance ; volume:6 ; number:1 ; year:2012 ; extent:46
Economics / Journal articles. Journal articles ; 6, Heft 1 (2012) (gesamt 46)
- Creator
- DOI
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10.5018/economics-ejournal.ja.2012-32
- URN
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urn:nbn:de:101:1-2412130929378.962567380628
- Rights
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Open Access; Der Zugriff auf das Objekt ist unbeschränkt möglich.
- Last update
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15.08.2025, 7:33 AM CEST
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Associated
- Haldenwang, Christian von
- Ivanyna, Maksym
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