Tax Administration and Firm Performance
Tax Administration and Firm Performance

Author: Ms.Era Dabla-Norris

Publisher: International Monetary Fund

Published: 2017-04-14

Total Pages: 40

ISBN-13: 147559514X

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Tax compliance costs tend to be disproportionately higher for small and young businesses. This paper examines how the quality of tax administration affects firm performance for a large sample of firms in emerging market and developing economies. We construct a novel, internationally comparable, and multidimensional index of tax administration quality (the TAQI) using information from the Tax Administration Diagnostic Assessment Tool. We show that better tax administration attenuates the productivity gap of small and young firms relative to larger and older firms, a result that is robust to controlling for other aspects of tax policy and of economic governance, alternative definitions of small and young firms, and measures of the quality of tax administration. From a policy perspective, we provide evidence that countries can reap growth and productivity dividends from improvements in tax administration that lower compliance costs faced by firms.

The Quality of Tax Administration and Firm Performance : Evidence from Developing Countries
The Quality of Tax Administration and Firm Performance : Evidence from Developing Countries

Author: E. Dabla-Norris

Publisher:

Published: 2020

Total Pages:

ISBN-13:

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Tax compliance costs tend to be disproportionately higher for small and young businesses. This paper examines how the quality of tax administration affects firm performance for a large sample of firms in emerging market and developing economies. The authors construct a novel, internationally comparable, and multidimensional index of tax administration quality (the TAQI) using information from the Tax Administration Diagnostic Assessment Tool. They show that better tax administration attenuates the productivity gap of small and young firms relative to larger and older firms, a result that is robust to controlling for other aspects of tax policy and of economic governance, alternative definitions of small and young firms, and measures of the quality of tax administration.

Tax Administration and Firm Performance
Tax Administration and Firm Performance

Author: Ms.Era Dabla-Norris

Publisher: International Monetary Fund

Published: 2017-04-14

Total Pages: 40

ISBN-13: 1475595166

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Tax compliance costs tend to be disproportionately higher for small and young businesses. This paper examines how the quality of tax administration affects firm performance for a large sample of firms in emerging market and developing economies. We construct a novel, internationally comparable, and multidimensional index of tax administration quality (the TAQI) using information from the Tax Administration Diagnostic Assessment Tool. We show that better tax administration attenuates the productivity gap of small and young firms relative to larger and older firms, a result that is robust to controlling for other aspects of tax policy and of economic governance, alternative definitions of small and young firms, and measures of the quality of tax administration. From a policy perspective, we provide evidence that countries can reap growth and productivity dividends from improvements in tax administration that lower compliance costs faced by firms.

Handbook on Tax Administration
Handbook on Tax Administration

Author: Matthijs Alink

Publisher: IBFD

Published: 2011

Total Pages: 695

ISBN-13: 9087221029

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"The Handbook on Tax Administration is a valuable reference tool for tax policymakers, tax administrators and tax students, as well as for those interested in trends and developments in the structure and management of large public organizations."--Back cover.

Handbook of Research on Strategic Fit and Design in Business Ecosystems
Handbook of Research on Strategic Fit and Design in Business Ecosystems

Author: Hacioglu, Umit

Publisher: IGI Global

Published: 2019-08-30

Total Pages: 775

ISBN-13: 1799811271

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With advancing information technology, businesses must adapt to more efficient structures that utilize the latest in robotics and machine learning capabilities in order to create optimal human-robot cooperation. However, there are vital rising concerns regarding the possible consequences of deploying artificial intelligence, sophisticated robotic technologies, automated vehicles, self-managing supply modes, and blockchain economies on business performance and culture, including how to sustain a supportive business culture and to what extent a strategic fit between human-robot collaboration in a business ecosystem can be created. The Handbook of Research on Strategic Fit and Design in Business Ecosystems is a collection of innovative research that builds a futuristic view of evolving business ecosystems and a deeper understanding of business transformation processes in the new digital business era. Featuring research on topics such as cultural hybridization, Industry 4.0, and cybersecurity, this book is ideally designed for entrepreneurs, executives, managers, corporate strategists, economists, IT specialists, IT consultants, engineers, students, researchers, and academicians seeking to improve their understanding of future competitive business practices with the adoption of robotic and information technologies.

Addressing Base Erosion and Profit Shifting
Addressing Base Erosion and Profit Shifting

Author: OECD

Publisher: OECD Publishing

Published: 2013-02-12

Total Pages: 91

ISBN-13: 9264192743

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This report presents studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview of global developments that have an impact on corporate tax matters.

A Diagnostic Framework for Revenue Administration
A Diagnostic Framework for Revenue Administration

Author: Jit B. S. Gill

Publisher: World Bank Publications

Published: 2000-01-01

Total Pages: 64

ISBN-13: 9780821347805

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A systematic diagnosis of a revenue administration is a prerequisite to developing a successful strategy for its reform. However, given the complexity of tax and customs administration, this is not a simple task. A host of external and internal factors need to be analyzed to uncover the roots of organizational and institutional dysfunction. Also, the diagnosis needs to be done in a participatory manner to build consensus around the causes for inadequate performance and their remedies. This framework enables a step-by-step analysis of the environment, history, resources, strategy, transformation processes, outputs and feedback mechanisms of the revenue administration system, with a view to identifying systemic deficiencies that lead to inefficiency and ineffectiveness in its operations. Besides a detailed set of diagnostic questions for each area of analysis, the framework provides illustrations of frequently encountered problems and their possible remedies. The framework can be used in a group setting involving different stakeholders, to guide brainstorming sessions and draft reform strategies.