Linking Business Tax Reform with Governance : How to Measure Success
This note highlights the significance of firms' willingness to pay taxes in the context of state-building both as an end in itself and also as an essential component of sustainable investment climate reform. State legitimacy, taxpayers' willingness to pay (based on their intrinsic 'ta...
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| creator | Everest-Phillips, Max Sandall, Richard |
| description | This note highlights the significance of
firms' willingness to pay taxes in the context of
state-building both as an end in itself and also as an
essential component of sustainable investment climate
reform. State legitimacy, taxpayers' willingness to pay
(based on their intrinsic 'tax morale' and the
translation of taxes into public goods and services), and
the effectiveness of tax administration are integral to any
tax system. This note suggests diagnostic steps to measure
key influences on taxpayers' willingness to pay,
offering a baseline for judging progress on the
sustainability of all tax reforms. |
| format | Book |
| fullrecord | <record><control><sourceid>worldbank_VO9</sourceid><recordid>TN_cdi_worldbank_openknowledgerepository_10986_10572</recordid><sourceformat>XML</sourceformat><sourcesystem>PC</sourcesystem><sourcerecordid>oai:openknowledge.worldbank.org:10986/10572</sourcerecordid><originalsourceid>FETCH-worldbank_openknowledgerepository_10986_105723</originalsourceid><addsrcrecordid>eNqdyzkOwjAQQFE3FAi4w1wAiX0rWVNAA-kj40yCZTMTecFwe1JwApr_q9cV-7Mmo6mGbfSa0HvI5RuuWLF7QtLhASd-oSNJCmEDGScIDBeUPjqEW1SqNX3RqaT1OPi9J2bHQ77LhomdLe-STMENkiFOFssaHTbsdWD3Kcaj9WrRdr6cTP9kX9H-Qrc</addsrcrecordid><sourcetype>Publisher</sourcetype><iscdi>true</iscdi><recordtype>book</recordtype></control><display><type>book</type><title>Linking Business Tax Reform with Governance : How to Measure Success</title><source>Open Knowledge Repository</source><creator>Everest-Phillips, Max ; Sandall, Richard</creator><creatorcontrib>Everest-Phillips, Max ; Sandall, Richard</creatorcontrib><description>This note highlights the significance of
firms' willingness to pay taxes in the context of
state-building both as an end in itself and also as an
essential component of sustainable investment climate
reform. State legitimacy, taxpayers' willingness to pay
(based on their intrinsic 'tax morale' and the
translation of taxes into public goods and services), and
the effectiveness of tax administration are integral to any
tax system. This note suggests diagnostic steps to measure
key influences on taxpayers' willingness to pay,
offering a baseline for judging progress on the
sustainability of all tax reforms.</description><language>eng</language><publisher>World Bank, Washington, DC</publisher><subject>ACCOUNTABILITY ; BUSINESS ENVIRONMENT ; BUSINESS ENVIRONMENTS ; BUSINESS TAX ; CITIZENS ; CITIZENSHIP ; COMPLIANCE COSTS ; CONSTITUENCY ; CONSTITUTION ; CORRUPTION ; DEMOCRACIES ; DEVELOPING COUNTRIES ; DEVELOPING COUNTRY ; DOMESTIC TAXATION ; ENABLING ENVIRONMENT ; EXPENDITURES ; FORMAL ECONOMY ; FORMAL EMPLOYMENT ; GOOD GOVERNANCE ; GOVERNANCE ISSUES ; GOVERNMENT CAPACITY ; GOVERNMENT REVENUES ; INFORMAL ECONOMY ; INFORMAL SECTOR ; INTERNATIONAL DEVELOPMENT ; INVESTMENT CLIMATE ; INVESTMENT CLIMATE REFORM ; INVESTMENT CLIMATE REFORMS ; LABOR MARKET ; LEGITIMACY ; POLITICAL MOBILIZATION ; POLITICAL POWER ; POLITICAL STABILITY ; POLITICIANS ; PUBLIC EXPENDITURE ; PUBLIC INSTITUTIONS ; REFORM PROGRAMS ; REVENUE COLLECTION ; RULE OF LAW ; SMALL BUSINESS ; SOCIAL NORMS ; SOCIAL RESPONSIBILITY ; STATE AUTHORITY ; STATE INSTITUTIONS ; STATE POWER ; SUSTAINABLE INVESTMENT ; TAX ADMINISTRATION ; TAX AUTHORITIES ; TAX AUTHORITY ; TAX BASE ; TAX BASES ; TAX BURDEN ; TAX COLLECTION ; TAX COLLECTORS ; TAX COMPLIANCE ; TAX EXEMPTIONS ; TAX OBLIGATIONS ; TAX POLICY ; TAX RATE ; TAX RATES ; TAX REFORM ; TAX REFORMS ; TAX REGULATIONS ; TAX REVENUES ; TAX SIMPLIFICATION ; TAX STRUCTURES ; TAX SYSTEM ; TAX SYSTEMS ; TAXATION ; TAXPAYER ; TAXPAYERS ; TRANSITION ECONOMIES ; TRANSPARENCY</subject><creationdate>2009</creationdate><rights>CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo/ World Bank</rights><oa>free_for_read</oa><woscitedreferencessubscribed>false</woscitedreferencessubscribed><relation>Investment Climate in Practice</relation></display><links><openurl>$$Topenurl_article</openurl><openurlfulltext>$$Topenurlfull_article</openurlfulltext><thumbnail>$$Tsyndetics_thumb_exl</thumbnail><link.rule.ids>307,776,780,783,18961</link.rule.ids><linktorsrc>$$Uhttps://hdl.handle.net/10986/10572$$EView_record_in_World_Bank$$FView_record_in_$$GWorld_Bank$$Hfree_for_read</linktorsrc></links><search><creatorcontrib>Everest-Phillips, Max</creatorcontrib><creatorcontrib>Sandall, Richard</creatorcontrib><title>Linking Business Tax Reform with Governance : How to Measure Success</title><description>This note highlights the significance of
firms' willingness to pay taxes in the context of
state-building both as an end in itself and also as an
essential component of sustainable investment climate
reform. State legitimacy, taxpayers' willingness to pay
(based on their intrinsic 'tax morale' and the
translation of taxes into public goods and services), and
the effectiveness of tax administration are integral to any
tax system. This note suggests diagnostic steps to measure
key influences on taxpayers' willingness to pay,
offering a baseline for judging progress on the
sustainability of all tax reforms.</description><subject>ACCOUNTABILITY</subject><subject>BUSINESS ENVIRONMENT</subject><subject>BUSINESS ENVIRONMENTS</subject><subject>BUSINESS TAX</subject><subject>CITIZENS</subject><subject>CITIZENSHIP</subject><subject>COMPLIANCE COSTS</subject><subject>CONSTITUENCY</subject><subject>CONSTITUTION</subject><subject>CORRUPTION</subject><subject>DEMOCRACIES</subject><subject>DEVELOPING COUNTRIES</subject><subject>DEVELOPING COUNTRY</subject><subject>DOMESTIC TAXATION</subject><subject>ENABLING ENVIRONMENT</subject><subject>EXPENDITURES</subject><subject>FORMAL ECONOMY</subject><subject>FORMAL EMPLOYMENT</subject><subject>GOOD GOVERNANCE</subject><subject>GOVERNANCE ISSUES</subject><subject>GOVERNMENT CAPACITY</subject><subject>GOVERNMENT REVENUES</subject><subject>INFORMAL ECONOMY</subject><subject>INFORMAL SECTOR</subject><subject>INTERNATIONAL DEVELOPMENT</subject><subject>INVESTMENT CLIMATE</subject><subject>INVESTMENT CLIMATE REFORM</subject><subject>INVESTMENT CLIMATE REFORMS</subject><subject>LABOR MARKET</subject><subject>LEGITIMACY</subject><subject>POLITICAL MOBILIZATION</subject><subject>POLITICAL POWER</subject><subject>POLITICAL STABILITY</subject><subject>POLITICIANS</subject><subject>PUBLIC EXPENDITURE</subject><subject>PUBLIC INSTITUTIONS</subject><subject>REFORM PROGRAMS</subject><subject>REVENUE COLLECTION</subject><subject>RULE OF LAW</subject><subject>SMALL BUSINESS</subject><subject>SOCIAL NORMS</subject><subject>SOCIAL RESPONSIBILITY</subject><subject>STATE AUTHORITY</subject><subject>STATE INSTITUTIONS</subject><subject>STATE POWER</subject><subject>SUSTAINABLE INVESTMENT</subject><subject>TAX ADMINISTRATION</subject><subject>TAX AUTHORITIES</subject><subject>TAX AUTHORITY</subject><subject>TAX BASE</subject><subject>TAX BASES</subject><subject>TAX BURDEN</subject><subject>TAX COLLECTION</subject><subject>TAX COLLECTORS</subject><subject>TAX COMPLIANCE</subject><subject>TAX EXEMPTIONS</subject><subject>TAX OBLIGATIONS</subject><subject>TAX POLICY</subject><subject>TAX RATE</subject><subject>TAX RATES</subject><subject>TAX REFORM</subject><subject>TAX REFORMS</subject><subject>TAX REGULATIONS</subject><subject>TAX REVENUES</subject><subject>TAX SIMPLIFICATION</subject><subject>TAX STRUCTURES</subject><subject>TAX SYSTEM</subject><subject>TAX SYSTEMS</subject><subject>TAXATION</subject><subject>TAXPAYER</subject><subject>TAXPAYERS</subject><subject>TRANSITION ECONOMIES</subject><subject>TRANSPARENCY</subject><fulltext>true</fulltext><rsrctype>book</rsrctype><creationdate>2009</creationdate><recordtype>book</recordtype><sourceid>VO9</sourceid><recordid>eNqdyzkOwjAQQFE3FAi4w1wAiX0rWVNAA-kj40yCZTMTecFwe1JwApr_q9cV-7Mmo6mGbfSa0HvI5RuuWLF7QtLhASd-oSNJCmEDGScIDBeUPjqEW1SqNX3RqaT1OPi9J2bHQ77LhomdLe-STMENkiFOFssaHTbsdWD3Kcaj9WrRdr6cTP9kX9H-Qrc</recordid><startdate>200902</startdate><enddate>200902</enddate><creator>Everest-Phillips, Max</creator><creator>Sandall, Richard</creator><general>World Bank, Washington, DC</general><scope>VO9</scope></search><sort><creationdate>200902</creationdate><title>Linking Business Tax Reform with Governance : How to Measure Success</title><author>Everest-Phillips, Max ; Sandall, Richard</author></sort><facets><frbrtype>5</frbrtype><frbrgroupid>cdi_FETCH-worldbank_openknowledgerepository_10986_105723</frbrgroupid><rsrctype>books</rsrctype><prefilter>books</prefilter><language>eng</language><creationdate>2009</creationdate><topic>ACCOUNTABILITY</topic><topic>BUSINESS ENVIRONMENT</topic><topic>BUSINESS ENVIRONMENTS</topic><topic>BUSINESS TAX</topic><topic>CITIZENS</topic><topic>CITIZENSHIP</topic><topic>COMPLIANCE COSTS</topic><topic>CONSTITUENCY</topic><topic>CONSTITUTION</topic><topic>CORRUPTION</topic><topic>DEMOCRACIES</topic><topic>DEVELOPING COUNTRIES</topic><topic>DEVELOPING COUNTRY</topic><topic>DOMESTIC TAXATION</topic><topic>ENABLING ENVIRONMENT</topic><topic>EXPENDITURES</topic><topic>FORMAL ECONOMY</topic><topic>FORMAL EMPLOYMENT</topic><topic>GOOD GOVERNANCE</topic><topic>GOVERNANCE ISSUES</topic><topic>GOVERNMENT CAPACITY</topic><topic>GOVERNMENT REVENUES</topic><topic>INFORMAL ECONOMY</topic><topic>INFORMAL SECTOR</topic><topic>INTERNATIONAL DEVELOPMENT</topic><topic>INVESTMENT CLIMATE</topic><topic>INVESTMENT CLIMATE REFORM</topic><topic>INVESTMENT CLIMATE REFORMS</topic><topic>LABOR MARKET</topic><topic>LEGITIMACY</topic><topic>POLITICAL MOBILIZATION</topic><topic>POLITICAL POWER</topic><topic>POLITICAL STABILITY</topic><topic>POLITICIANS</topic><topic>PUBLIC EXPENDITURE</topic><topic>PUBLIC INSTITUTIONS</topic><topic>REFORM PROGRAMS</topic><topic>REVENUE COLLECTION</topic><topic>RULE OF LAW</topic><topic>SMALL BUSINESS</topic><topic>SOCIAL NORMS</topic><topic>SOCIAL RESPONSIBILITY</topic><topic>STATE AUTHORITY</topic><topic>STATE INSTITUTIONS</topic><topic>STATE POWER</topic><topic>SUSTAINABLE INVESTMENT</topic><topic>TAX ADMINISTRATION</topic><topic>TAX AUTHORITIES</topic><topic>TAX AUTHORITY</topic><topic>TAX BASE</topic><topic>TAX BASES</topic><topic>TAX BURDEN</topic><topic>TAX COLLECTION</topic><topic>TAX COLLECTORS</topic><topic>TAX COMPLIANCE</topic><topic>TAX EXEMPTIONS</topic><topic>TAX OBLIGATIONS</topic><topic>TAX POLICY</topic><topic>TAX RATE</topic><topic>TAX RATES</topic><topic>TAX REFORM</topic><topic>TAX REFORMS</topic><topic>TAX REGULATIONS</topic><topic>TAX REVENUES</topic><topic>TAX SIMPLIFICATION</topic><topic>TAX STRUCTURES</topic><topic>TAX SYSTEM</topic><topic>TAX SYSTEMS</topic><topic>TAXATION</topic><topic>TAXPAYER</topic><topic>TAXPAYERS</topic><topic>TRANSITION ECONOMIES</topic><topic>TRANSPARENCY</topic><toplevel>online_resources</toplevel><creatorcontrib>Everest-Phillips, Max</creatorcontrib><creatorcontrib>Sandall, Richard</creatorcontrib><collection>Open Knowledge Repository</collection></facets><delivery><delcategory>Remote Search Resource</delcategory><fulltext>fulltext_linktorsrc</fulltext></delivery><addata><au>Everest-Phillips, Max</au><au>Sandall, Richard</au><format>book</format><genre>book</genre><ristype>BOOK</ristype><btitle>Linking Business Tax Reform with Governance : How to Measure Success</btitle><seriestitle>Investment Climate in Practice</seriestitle><date>2009-02</date><risdate>2009</risdate><volume>2</volume><abstract>This note highlights the significance of
firms' willingness to pay taxes in the context of
state-building both as an end in itself and also as an
essential component of sustainable investment climate
reform. State legitimacy, taxpayers' willingness to pay
(based on their intrinsic 'tax morale' and the
translation of taxes into public goods and services), and
the effectiveness of tax administration are integral to any
tax system. This note suggests diagnostic steps to measure
key influences on taxpayers' willingness to pay,
offering a baseline for judging progress on the
sustainability of all tax reforms.</abstract><pub>World Bank, Washington, DC</pub><oa>free_for_read</oa></addata></record> |
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| language | eng |
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| subjects | ACCOUNTABILITY BUSINESS ENVIRONMENT BUSINESS ENVIRONMENTS BUSINESS TAX CITIZENS CITIZENSHIP COMPLIANCE COSTS CONSTITUENCY CONSTITUTION CORRUPTION DEMOCRACIES DEVELOPING COUNTRIES DEVELOPING COUNTRY DOMESTIC TAXATION ENABLING ENVIRONMENT EXPENDITURES FORMAL ECONOMY FORMAL EMPLOYMENT GOOD GOVERNANCE GOVERNANCE ISSUES GOVERNMENT CAPACITY GOVERNMENT REVENUES INFORMAL ECONOMY INFORMAL SECTOR INTERNATIONAL DEVELOPMENT INVESTMENT CLIMATE INVESTMENT CLIMATE REFORM INVESTMENT CLIMATE REFORMS LABOR MARKET LEGITIMACY POLITICAL MOBILIZATION POLITICAL POWER POLITICAL STABILITY POLITICIANS PUBLIC EXPENDITURE PUBLIC INSTITUTIONS REFORM PROGRAMS REVENUE COLLECTION RULE OF LAW SMALL BUSINESS SOCIAL NORMS SOCIAL RESPONSIBILITY STATE AUTHORITY STATE INSTITUTIONS STATE POWER SUSTAINABLE INVESTMENT TAX ADMINISTRATION TAX AUTHORITIES TAX AUTHORITY TAX BASE TAX BASES TAX BURDEN TAX COLLECTION TAX COLLECTORS TAX COMPLIANCE TAX EXEMPTIONS TAX OBLIGATIONS TAX POLICY TAX RATE TAX RATES TAX REFORM TAX REFORMS TAX REGULATIONS TAX REVENUES TAX SIMPLIFICATION TAX STRUCTURES TAX SYSTEM TAX SYSTEMS TAXATION TAXPAYER TAXPAYERS TRANSITION ECONOMIES TRANSPARENCY |
| title | Linking Business Tax Reform with Governance : How to Measure Success |
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