Linking Business Tax Reform with Governance : How to Measure Success

• Tác giả: Max Everest-Phillips
• Ngôn ngữ: eng
• Ký hiệu phân loại: 336.20 Public finance
• Thông tin xuất bản: World Bank, Washington, DC, 2012
• Bộ sưu tập: Tài liệu truy cập mở
• ID: 306726
• Chủ đề: 1. ACCOUNTABILITY; 2. BUSINESS ENVIRONMENT; 3. BUSINESS ENVIRONMENTS; 4. BUSINESS TAX; 5. CITIZENS

Tóm tắt

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.