Other Research Papers

Tax Compliance Perceptions and Formalization of Small Businesses in South Africa (July 2009)

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 variables. The survey findings suggest that formalization is more likely to take place in urban areas, involving relatively larger firms, and those who already use proper bookkeeping.

Stakeholder Management in Business Registration Reforms - Lessons from 10 Countries (June 2009)

As business environment reforms expand into new areas of public policy, the intense conflicts inherent in reform are better recognized. A particular obstacle to reform lies in the active and passive resistance from stakeholders. This report provides policymakers and their advisers, with a practical set of approaches and strategies for managing stakeholder outcomes to accelerate and sustain business registration reforms. Using case studies from 10 countries, this report examines how diverse stakeholders participated in reforms aimed at reducing the costs, delays and corruption associated with the business registration functions of government. The analysis identifies how reformers can purposefully “manage” stakeholders to expand and sustain the capacity for change within the political economy.

Small Businesses in South Africa - Who Outsources Tax Compliance Work and Why? (March 2009)

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 tasks. The survey data show that the costs of tax compliance are clearly the highest for those who engage in partial outsourcing, as it appears there is likely duplication of effort. Most such firms could reduce their tax compliance costs (and probably minimize the incidence of post-filing problems) by moving from partial to full outsourcing of all tax compliance work.

Understanding and Improving Data on Entrepreneurship and Active Companies - Annex 1 (June 2008)

This paper examines the quality of the data in the World Bank Group Entrepreneurship Database (WBGED). The analysis concludes that despite the tremendous benefits and appeal of an international database of new company formation, the data in its current form is not fit for policy analysis and monitoring and evaluation purposes. The paper concludes by providing recommendations which may help countries, over time, to improve the quality of business registries and thus the quality and comparability of the WBGED data.

Understanding and Improving Data on Entrepreneurship and Active Companies - Report (June 2008)

This paper examines the quality of the data in the World Bank Group Entrepreneurship Database (WBGED). The analysis concludes that despite the tremendous benefits and appeal of an international database of new company formation, the data in its current form is not fit for policy analysis and monitoring and evaluation purposes. The paper concludes by providing recommendations which may help countries, over time, to improve the quality of business registries and thus the quality and comparability of the WBGED data.

Special Economic Zones: Performance, Lessons Learned, and Implications for Zone Development (April 2008)

This paper examines 30 years of experience in zones, reviewing development patterns and economic impacts of zones worldwide. The experience shows that while zones have been effective in addressing economic growth and development objectives, they have not been uniformly successful; success in East Asia and Latin America has been difficult to replicate in other regions, particularly Africa. To a great extent, zone initiatives have determined their outcomes from the outset, with the establishment of policy frameworks, incentive packages, and various other provisions and bureaucratic procedures. The experience suggests that maximizing the benefits of zones depends on the degree to which they are integrated with their host economies and the overall trade and investment reform agenda. When zones are specifically designed to pilot legal and regulatory reforms within a planned policy framework, they are more likely to ultimately succeed. Policymakers and practitioners in zone development may find the key considerations and lessons presented in this paper useful in planning and evaluating their zone initiatives.The end result of this project is a general framework for zone development, which is intended to help maximize future results for both host countries and investing firms.