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.
- Standort
-
Deutsche Nationalbibliothek Frankfurt am Main
- Umfang
-
Online-Ressource
- Sprache
-
Englisch
- Erschienen in
-
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)
- Urheber
- DOI
-
10.5018/economics-ejournal.ja.2012-32
- URN
-
urn:nbn:de:101:1-2412130929378.962567380628
- Rechteinformation
-
Open Access; Der Zugriff auf das Objekt ist unbeschränkt möglich.
- Letzte Aktualisierung
-
15.08.2025, 07:33 MESZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
Deutsche Nationalbibliothek. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Deutsche Nationalbibliothek. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Beteiligte
- Haldenwang, Christian von
- Ivanyna, Maksym
Ähnliche Objekte (12)
A comparative view on the tax performance of developing countries: Regional patterns, non-tax revenue and governance
A comparative view on the tax performance of developing countries: Regional patterns, non-tax revenue and governance
A comparative view on the tax performance of developing countries : Regional patterns, non-tax revenue and governance
A comparative view on the tax performance of developing countries : Regional patterns, non-tax revenue and governance
Tax revenue mobilization in conflict-affected developing countries
How Corporate Tax Competition Reduces Personal Tax Revenue
Income tax evasion: Tax elasticity, welfare, and revenue
Does aid fragmentation affect tax revenue dynamics in developing countries? Observations with new tax data
Estimating the revenue costs of tax treaties in developing countries
Tax audit on tax revenue of SMEs in Nigeria
Financial inclusion and tax revenue
Democracy, Urbanization, and Tax Revenue
A comparative view on the tax performance of developing countries: Regional patterns, non-tax revenue and governance
A comparative view on the tax performance of developing countries: Regional patterns, non-tax revenue and governance
A comparative view on the tax performance of developing countries : Regional patterns, non-tax revenue and governance
A comparative view on the tax performance of developing countries : Regional patterns, non-tax revenue and governance
Tax revenue mobilization in conflict-affected developing countries
How Corporate Tax Competition Reduces Personal Tax Revenue
Income tax evasion: Tax elasticity, welfare, and revenue
Does aid fragmentation affect tax revenue dynamics in developing countries? Observations with new tax data
Estimating the revenue costs of tax treaties in developing countries
Tax audit on tax revenue of SMEs in Nigeria
Financial inclusion and tax revenue
Democracy, Urbanization, and Tax Revenue
A comparative view on the tax performance of developing countries: Regional patterns, non-tax revenue and governance
A comparative view on the tax performance of developing countries: Regional patterns, non-tax revenue and governance
A comparative view on the tax performance of developing countries : Regional patterns, non-tax revenue and governance
A comparative view on the tax performance of developing countries : Regional patterns, non-tax revenue and governance
Tax revenue mobilization in conflict-affected developing countries
How Corporate Tax Competition Reduces Personal Tax Revenue
Income tax evasion: Tax elasticity, welfare, and revenue
Does aid fragmentation affect tax revenue dynamics in developing countries? Observations with new tax data
Estimating the revenue costs of tax treaties in developing countries
Tax audit on tax revenue of SMEs in Nigeria
Financial inclusion and tax revenue