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  • Small business tax regimes (英语)

    Simplified tax regimes for micro and small enterprises in developing countries are intended to facilitate voluntary tax compliance. However, survey evidence suggests that small business taxation based...

    文件类型: 观点 报告号: 104359 文件日期: 2016年2月1日 披露方式: Disclosed 作者: Coolidge,Jacqueline,Yilmaz,Fatih

  • Tax compliance cost burden and tax perceptions survey in Ethiopia (英语)

    This study attempts to estimate tax compliance costs and assess views of taxpayers on aspects of the tax system in Ethiopia. The study uses evidence mainly from a survey of both formal and informal businesses...

    文件类型: 工作文件 报告号: 106224 文件日期: 2015年5月1日 披露方式: Disclosed 作者: Yesegat,Wollela,Vorontsov,Denis E.,Coolidge,Jacqueline,Corthay,Laurent Olivier

  • Does e-filing reduce tax compliance costs in developing countries? (英语)

    As the use of e-fi ling of tax returns has spread from developed to developing
    countries, it has been clear that this sort of reform can reduce errors and opportunities for corruption. Also, it has...

    文件类型: 简介 报告号: 91191 文件日期: 2014年2月1日 披露方式: Disclosed 作者: Coolidge,Jacqueline,Yilmaz,Fatih

  • Can e-filing reduce tax compliance costs in developing countries ? (英语)

    The purpose of this study is to investigate the association between electronic filing (e-filing) and the total tax compliance costs incurred by small and medium size businesses in developing countries...

    文件类型: 政策研究报告 报告号: WPS6647 文件日期: 2013年10月1日 披露方式: Disclosed 作者: Coolidge,Jacqueline,Yilmaz,Fatih

  • Report : the costs of tax compliance in Armenia (英语)

    The report represents the main results of IFC's 2010 survey of private sector companies and individual entrepreneurs in Armenia. Its findings evaluate the cost of compliance with tax legislation and supervisory...

    文件类型: 工作文件 报告号: 114590 文件日期: 2011年1月1日 披露方式: Disclosed 作者: Coolidge,Jacqueline,Loeprick,Jan,Piatachenko,Dmytro,Mesropyan,Anzhela,Stern,Richard

  • Report : the costs of tax compliance in Armenia (亚美尼亚语)

    The report represents the main results of IFC's 2010 survey of private sector companies and individual entrepreneurs in Armenia. Its findings evaluate the cost of compliance with tax legislation and supervisory...

    文件类型: 工作文件 报告号: 114590 文件日期: 2011年1月1日 披露方式: Disclosed 作者: Coolidge,Jacqueline,Loeprick,Jan,Piatachenko,Dmytro,Mesropyan,Anzhela,Stern,Richard

  • Tax compliance cost surveys : using data to design targeted reforms (英语)

    Businesses especially small ones often face heavy costs in the process of preparing, filing, and paying taxes in addition to the burden of tax payments. These compliance costs, added to fines, penalties...

    文件类型: 简介 报告号: 54086 文件日期: 2010年2月1日 披露方式: Disclosed 作者: Coolidge,Jacqueline

  • Tax compliance perceptions and formalization of small businesses in south Africa (英语)

    This paper is based on large-scale surveys of formal and informal small businesses in South Africa, including questions about their experiences and perceptions about tax compliance, tax morale, and related...

    文件类型: 政策研究报告 报告号: WPS4992 文件日期: 2009年7月1日 披露方式: Disclosed 作者: Coolidge,Jacqueline,Ilic,Domagoj

  • Small businesses in south Africa : who outsources tax compliance work and why ? (英语)

    The authors use firm-level survey data on 998 small and medium enterprises registered for tax in South Africa regarding tax compliance costs to investigate the use of outsourcing to complete tax compliance...

    文件类型: 政策研究报告 报告号: WPS4873 文件日期: 2009年3月1日 披露方式: Disclosed 作者: Coolidge,Jacqueline,Ilic,Domagoj,Kisunko,Gregory

  • Understanding and improving data on entrepreneurship and active companies (英语)

    Over the past several years, there has been a growing interest in reforms to improve company registries in developing and transition countries, with a major focus on legal and institutional reforms. In...

    文件类型: 工作文件 报告号: 46182 文件日期: 2008年6月1日 披露方式: Disclosed 作者: Coolidge,Jacqueline,Hornberger,Kusisami,Luttikhuizen,Ronald Petrus Maria

  • Beyond Transition 18 (1) (俄语)

    EMU Enlargement: why flexibility matters, by Philipp Maier and Maarten Hendrikx. Gains from risk sharing in the EU, by Yuliya Demyanyk and Vadym Volosovych. Postponing Euro area expectations? by Tanel...

    文件类型: 电子刊物 报告号: 40957 文件日期: 2007年1月1日 披露方式: Disclosed 作者: Balcerowicz, Ewa,Broadman,Harry G.,Coolidge,Jacqueline,Demyanyk,Yuliya,Dushkevych, Natalya,Haughton, Tim,Havrylchyk, Olena,Hazans,Mihails,Hendrikx, Maarten,Jurzyk, Emilia,Kaminski, Bartlomiej,Kisunko,Gregory,Liwinski, Jacek,Lokshin,Michael M.,Maier, Philipp,Malova, Darina,Ng,Francis K. T.,Paci,Pierella,Ross, Tanel,Sajaia,Zurab,Stoilkova,Maria M.,Tiongson,Erwin H. R.,Volosovych, Vadym,Walewski, Mateusz,Wilson,John Martin,Luo,Xubei,Yakovlev, Evgeny,Zelenyuk, Valentin,Zhuravskaya,Ekaterina

  • Beyond Transition 18 (1) (英语)

    EMU Enlargement: why flexibility matters, by Philipp Maier and Maarten Hendrikx. Gains from risk sharing in the EU, by Yuliya Demyanyk and Vadym Volosovych. Postponing Euro area expectations? by Tanel...

    文件类型: 电子刊物 报告号: 40957 文件日期: 2007年1月1日 披露方式: Disclosed 作者: Balcerowicz, Ewa,Broadman,Harry G.,Coolidge,Jacqueline,Demyanyk,Yuliya,Dushkevych, Natalya,Haughton, Tim,Havrylchyk, Olena,Hazans,Mihails,Hendrikx, Maarten,Jurzyk, Emilia,Kaminski, Bartlomiej,Kisunko,Gregory,Liwinski, Jacek,Lokshin,Michael M.,Maier, Philipp,Malova, Darina,Ng,Francis K. T.,Paci,Pierella,Ross, Tanel,Sajaia,Zurab,Stoilkova,Maria M.,Tiongson,Erwin H. R.,Volosovych, Vadym,Walewski, Mateusz,Wilson,John Martin,Luo,Xubei,Yakovlev, Evgeny,Zelenyuk, Valentin,Zhuravskaya,Ekaterina

  • Reforming inspections (英语)

    Government inspections of firms are important for enforcing regulations to protect public health, safety, and the environment and to carry out economic functions such as tax collection and banking regulation...

    文件类型: 观点 报告号: 37197 文件日期: 2006年6月1日 披露方式: Disclosed 作者: Coolidge,Jacqueline

  • Case study: inspectorate reform in Latvia 1999-2003 (英语)

    This background paper reviews the reform of the state inspections system in Latvia from 1999 through 2003. The aim of the case study is to illuminate the political and institutional reform elements and...

    文件类型: 工作文件 报告号: 31359 文件日期: 2003年12月23日 披露方式: 作者: Coolidge,Jacqueline,Grava,Lars Nikolajs,Putnina, Sanda