Global

Local Taxes, Regulations, and the Business Environment: Finding the Right Balance (April 2009)

In many countries, entrepreneurs face a complex web of local taxes, regulatory fees, and other charges that limit the potential for business growth, investment, and job creation. This note explores the roots of this problem and introduces options for governments to address it.

Introducing the Value-Added Tax: Considerations for Implementation (April 2009)

A successfully implemented value-added tax (VAT) system can maximize company participation, create an efficient filing and audit administration, and encourage private sector growth. This note presents VAT fundamentals: how it works, the challenges of introducing it, a menu of good-practice options, and lessons learned for implementation.

Tackling Corruption through Tax Administration Reform (April 2009)

A weak tax administration encourages corruption that benefits both government officials and businesses at the expense of overall tax revenue. This note examines the drivers of this collusive corruption and suggests good practice measures for reforming the administration of business taxation.

Linking Business Tax Reform with Governance: How to Measure Success (February 2009)

This note explores the relationships between good tax systems and strong governance. The authors suggest that firms' willingness to pay taxes is an essential component in sustainable investment climate reform. They offer a diagnostic approach to measuring "quasi-voluntary compliance" as well as a checklist of tax reform design objectives to strengthen governance.

Small Business Taxation: Reform to Encourage Formality and Firm Growth (February 2009)

In the first note published under the new Investment Climate IN PRACTICE series, the author discusses considerations and options for designing and implementing a tax regime for small business. This is the first of five notes addressing issues that governments of developing countries face in reforming their tax systems.

Programme de Sécurisation de crédits - Faciliter l’accès au crédit (french version)

Une condition essentielle au développement du crédit est la capacité d’un débiteur à offrir librement une garantie aux prestataires de prêt dans le but d’accéder plus facilement au crédit et ce, à des conditions raisonnables.