Tax Policy in Developing Countries: Looking Back—and Forward

2008 ◽  
Vol 61 (2) ◽  
pp. 279-301 ◽  
Author(s):  
Roy W. Bahl ◽  
Richard M. Bird
Keyword(s):  
Developing Countries ◽  
Tax Policy ◽  
Looking Back

CORRELATION BETWEEN TAX POLICY AND CORRUPTION IN THE LEGAL PERSPECTIVE FOR COUNTRY'S ECONOMIC GROWTH

2017 ◽  
Vol 1 (2) ◽  
pp. 205
Author(s):  
Gideon J. ◽  
Edgar H. ◽  
Ivan I. ◽  
Nabil N. ◽  
Aptina A. ◽  
...  
Keyword(s):  
Economic Growth ◽  
Developing Countries ◽  
Tax Evasion ◽  
Tax Policy ◽  
Public Awareness ◽  
Transparency International ◽  
Tax Amnesty ◽  
Legal Perspective ◽  
State Income ◽  
The Government

<p>People Tax is the main source of state income. The better the tax policy of a country, the better the development of a country. One of the factors that influence the level of public awareness in paying taxes is corruption. Study shows that tax collection is one of them influenced by corruption. In the data of Corruption Perceptions Index 2016 reported by Transparency International, Indonesia is ranked 90 out of 176 countries. Tax evasion is a serious problem for many countries. Every year, the government loses revenue potential as many residents evade taxes in various ways. For this reason, the government implements tax amnesty. Tax amnesty is designed to permanently reduce the amount of underground economy activity, thereby increasing tax revenues in the future and developing countries can grow well.</p>

Tax Policy for Emerging Markets: Developing Countries

2000 ◽  
Vol 53 (2) ◽  
pp. 299-322 ◽  
Author(s):  
Vito Tanzi ◽  
Howell H. Zee
Keyword(s):  
Developing Countries ◽  
Emerging Markets ◽  
Tax Policy

scholarly journals The Influence of Tax Knowledge on Tax Compliance Behaviour: A Case of Yemeni Individual Taxpayers

2020 ◽  
Vol 10 (Number 2) ◽  
pp. 15-30
Author(s):  
Lutfi Hassen Ali Al-Ttaffi ◽  
Saeed Awadh Bin-Nashwan ◽  
Muneer Rajab Amrah
Keyword(s):  
Developing Countries ◽  
Significant Influence ◽  
Tax Policy ◽  
Tax Compliance ◽  
Policy And Strategy ◽  
Compliance Behaviour

This paper aims to enhance the understanding of tax compliance behaviour of individual Yemeni taxpayers. It investigated the influence of tax knowledge on the behaviour of taxpayers. A survey was used to collect the required data. The major finding of this study is that tax knowledge of citizens has a significant influence on their likely compliance behaviour. Specifically, compliance behaviour increases when tax knowledge is higher. This study is probably among the first to investigate and to provide evidence on the influence of citizens tax knowledge on tax compliance behaviour in Yemen. The outputs of this study could serve as a useful input, not only for tax policy and strategy in Yemen, but also in other developing countries. Thus, governments are recommended to work on increasing tax knowledge of its citizens which will result in improving the level of tax compliance.

scholarly journals Jurisdiction Not to Tax, Tax Sparing Clauses, and the OECD Minimum Taxation (GloBE) Proposal

2021 ◽  
Vol 2021 (1) ◽  
pp. 6-19
Author(s):  
Aitor Navarro
Keyword(s):  
Economic Growth ◽  
Developing Countries ◽  
Tax Competition ◽  
Tax Policy ◽  
Multinational Enterprises ◽  
Tax Incentives ◽  
Policy Preferences ◽  
Minimum Taxation

Abstract The OECD Programme of Work on the tax challenges arising from the digitalization of the economy comprises a so-called GloBE (Global Base Erosion) or Pillar Two proposal, consisting of a series of measures aimed at establishing a floor to tax competition by achieving minimum taxation of the income obtained by in-scope multinational enterprises. If such a measure is implemented, developing countries would be severely deprived of the possibility to grant tax incentives to attract FDI and potentially foster economic growth. This contribution emphasizes the importance of the thorough review of their tax policy preferences that developing countries should undertake amidst the rapid adoption of GloBE, which the OECD is pushing to achieve. To illustrate this concern, an examination of implementation issues shows that a deficient enactment of the income inclusion rule proposed in GloBE could paradoxically trigger the applicability of tax sparing clauses aimed at protecting the effectiveness of tax incentives, even when both sets of rules pursue opposing goals.

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