Strengthening Domestic Resource Mobilization
Strengthening Domestic Resource Mobilization

Author: Raul Felix Junquera-Varela

Publisher: World Bank Publications

Published: 2017-06-29

Total Pages: 228

ISBN-13: 1464810745

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Public spending plays a key role in the economic growth and development of most developing economies. This book analyzes revenues, policy, and administration of Domestic Resource Mobilization (DRM) in developing countries. It provides a broad landscape of practical examples, drawing from lessons learned in World Bank operations across Global Practices over the past several decades. It should be thought of as a starting point for a more comprehensive research agenda rather than a complete inventory itself. This book reviews the trends in tax revenue collection in developing countries. It provides an overview of efforts to close the revenue gap, many of which have been supported by World Bank operations. The book reviews the special challenges facing low income countries, which have traditionally relied on indirect revenues in the context of limited formalization of their economies. An overview of tax policy and administration reform programs is presented, with an overview of outstanding issues that will shape the policy agenda in years ahead.

The Politics of Domestic Resource Mobilization for Social Development
The Politics of Domestic Resource Mobilization for Social Development

Author: Katja Hujo

Publisher: Springer Nature

Published: 2020-07-07

Total Pages: 470

ISBN-13: 3030375951

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At a time when the development community is grappling with the challenge of raising the required investment—estimated in the trillions of dollars—for attainment of the Sustainable Development Goals (SDGs), countries’ mobilization of their own fiscal revenues is receiving increasing attention. This edited volume discusses the political and institutional contexts that enable poor countries to mobilize domestic resources for global commitments and national development priorities. It examines the processes and mechanisms that connect the politics of resource mobilization and demands for social provision; changes in state-citizen, state-business and donor-recipient relations associated with resource mobilization and allocation; and governance reforms that can lead to improved and sustainable public revenues and services. The volume is unique in putting a spotlight on the political drivers of domestic resource mobilization in a rapidly changing global environment and in different country contexts in Latin America, Asia and sub-Saharan Africa. It will appeal to a broad academic audience in the fields of economics, development studies and social policy, as well as practitioners, activists and policy makers.

Revenue Mobilization in Developing Countries
Revenue Mobilization in Developing Countries

Author: International Monetary Fund. Fiscal Affairs Dept.

Publisher: International Monetary Fund

Published: 2011-08-03

Total Pages: 86

ISBN-13: 1498339247

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The Fund has long played a lead role in supporting developing countries’ efforts to improve their revenue mobilization. This paper draws on that experience to review issues and good practice, and to assess prospects in this key area.

RESOURCE MOBILISATION FOR NGOS IN THE DEVELOPING WORLD
RESOURCE MOBILISATION FOR NGOS IN THE DEVELOPING WORLD

Author: Mavuto Kapyepye

Publisher: Adonis & Abbey Publishers Ltd

Published: 2013-03-20

Total Pages: 104

ISBN-13: 1912234653

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The longevity and productivity of every NGO hinges on its capacity to effectively mobilize resources for its cause. Based on extensive research and years of professional practice, this book examines critically the issues and challenges of existing practices for fundraising by NGOs in the developing world and the pitfalls involved in towing the traditional model without taking into cognizance the changing trends in NGO funding.By using credible successful examples, the book tasks NGO leaderships on the exigency of adopting a new hybrid model of resource mobilization that innovatively blends the best of the old traditional methods with emerging practices as well as emphasizing the role of social enterprising as a means of generating resources. The book also highlights the importance of creating and maintaining productive relationships between donors and NGO leaderships.Finally, the book also shares insights on how NGOs can guard against stagnation and subsequent demise by avoiding organizational hazards common to NGOs in Africa, Asia and Latin America.

Social Policy in a Development Context
Social Policy in a Development Context

Author: T. Mkandawire

Publisher: Springer

Published: 2004-11-10

Total Pages: 362

ISBN-13: 0230523978

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Drawing upon both conceptual and empirical evidence, this volume argues the case for the centrality of social policy in development, focusing particularly on the message that social policy needs to be closely intertwined with economic policy. It is argued that social policy can provide the crucial link between economic development poverty eradication and equity. This volume is a significant contribution to thinking about social policy in a development context.

Towards Financial Self-reliance
Towards Financial Self-reliance

Author: Richard Holloway

Publisher: Routledge

Published: 2014-04-08

Total Pages: 254

ISBN-13: 1134203306

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'Provides an excellent conceptual framework for the various approaches to resource mobilization.' Paiboon Wattanasiritham, Director General, Chief Executive Officer, Government Savings Bank, Thailand A clear and practical guide aimed at the managers of civil society organizations, including non-governmental organizations, citizens' movements, co-operatives, trade unions and other grass-roots organizations primarily in developing countries, on how to mobilize funds and other resources and in doing so become financially self-reliant. The author examines numerous and varied options, covering earned income, local foundations, governmental sources, foreign agencies, the corporate sector, microcredit, the internet and social investments, setting these within a strategic overview of planning and management effectiveness.

Tracking Resources For Primary Health Care: A Framework And Practices In Low- And Middle-income Countries
Tracking Resources For Primary Health Care: A Framework And Practices In Low- And Middle-income Countries

Author: Hong Wang

Publisher: World Scientific

Published: 2020-06-03

Total Pages: 445

ISBN-13: 9811212422

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The global health community is broadly in agreement that achievement of the health-related Sustainable Development Goals (SDGs) hinges upon both an escalation of the financial resources dedicated to primary health care (PHC) and a more effective use of those resources: more money, better spent. This book introduces and explicates the end-to-end resource tracking and management (RTM) framework, which includes five components that determine effective and efficient financing for PHC: resource mobilization, allocation, utilization, productivity, and targeting.In addition, this book compiles detailed results from the most recent RTM-based resource tracking efforts for PHC in selected countries. This is to demonstrate how the RTM framework can be used to bring a set of separate resource tracking efforts at different stages of flow of funds into a comprehensive process with an end-to-end 'storyline'. In order to build a functional PHC system that addresses access, quality, and equity issues, this book highlights the key (public) financing issues that researchers, technical advisors, and policy makers would need to address in addition to more resources.

Tax Revenue Mobilization Episodes in Emerging Markets and Low-Income Countries: Lessons from a New Dataset
Tax Revenue Mobilization Episodes in Emerging Markets and Low-Income Countries: Lessons from a New Dataset

Author: Mr.Bernardin Akitoby

Publisher: International Monetary Fund

Published: 2018-11-02

Total Pages: 43

ISBN-13: 1484361539

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How do countries mobilize large tax revenue—defined as an average increase in the tax-to-GDP ratio of 0.5 percent per year over three years or more? To answer this question, we build a novel dataset covering 55 episodes of large tax revenue mobilization in low-income countries and emerging markets. We find that: (i) reforms of indirect taxes and exemptions are the most common tax policy measures; (ii) multi-pronged tax administration reforms often go hand in hand with tax policy measures or are stand alone; and (iii) sustainability of the episodes hinges on tax administration reforms in the key compliance areas (risk-based audits, registration, filing, payment, and reporting).

Transfer Pricing and Developing Economies
Transfer Pricing and Developing Economies

Author: Joel Cooper

Publisher: World Bank Publications

Published: 2017-01-05

Total Pages: 275

ISBN-13: 1464809704

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Recent years have seen unprecedented public scrutiny over the tax practices of Multinational Enterprise (MNE) groups. Tax policy and administration concerning international transactions, aggressive tax planning, and tax avoidance have become an issue of extensive national and international debate in developed and developing countries alike. Within this context, transfer pricing, historically a subject of limited specialist interest, has attained name recognition amongst a broader global audience that is concerned with equitable fiscal policy and sustainable development. Abusive transfer pricing practices are considered to pose major risk to the direct tax base of many countries and developing countries are particularly vulnerable because corporate tax tends to account for a larger share of their revenue. This handbook is part of the wider WBG engagement in supporting countries with Domestic Resource Mobilization (DRM) by protecting their tax base and aims to cover all relevant aspects that have to be considered when introducing or strengthening transfer pricing regimes. The handbook provides guidance on analytical steps that can be taken to understand a country’s potential exposure to inappropriate transfer pricing (transfer mispricing) and outlines the main areas that require attention in the design and implementation of transfer pricing regimes. A discussion of relevant aspects of the legislative process, including the formulation of a transfer pricing policy, and the role and content of administrative guidance, is combined with the presentation of country examples on the practical application and implementation of the arm’s length principle and on running an effective transfer pricing audit program. Recognizing the importance of transfer pricing regulation and administration for the business environment and investor confidence, this handbook aims to balance the general objective of protecting a country’s tax base and raising additional revenue with investment climate considerations wherever appropriate.