In order to minimize the need for taxpayers to respond to multiple revenue agencies, some countries have integrated their revenue administrations, either by.
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This involves proposing improvements to the international tax system as well as country-specific activities that support countries in their efforts to strengthen and enhance the effectiveness of their DRM-related policies, legislation, institutions and informed tax decisions, as well as to improve their tax compliance and performance. Expertise on tax is mostly focused in the Equitable Growth, Finance, and Institutions EFI Vice Presidency with about 70 staff working on country programs, of which the majority are regionally focused.
This enables WBG teams to apply a more comprehensive approach to tax issues, harness particular sets of expertise, and to provide partner countries with a more integrated approach in the efforts to improve DRM, including reaching efficiency and equity objectives. The World Bank is also involved in sector specific tax reforms in areas such as carbon pricing, taxation of extractive industries and tobacco taxes.
The Tax Transparency Trust Fund, managed by the WBG, finances two sets of work streams targeted at addressing base erosion and DRM limitations caused by the current international tax architecture in about 24 countries. The trust fund targets the following areas:. The WBG Global Tax Team has conducted regional consultations to hear and discuss the views and demands of the countries about their priorities for support. Three consultations have taken place so far: These priorities are summarized in the figure below, expressing the demand for capacity development and organizational strengthening as well as support on various thematic areas.
In recent years, the Tax Inspectors Without Borders TIWB style assistance has been provided to select developing countries through a ongoing bilateral capacity building support programmes and b particular assistance on audits to specific country requests. In general, different tax administrations consider different industries to be high risk. A further six full programmes are due to commence shortly in early The objective of the Forum is to improve taxpayer services and tax compliance by helping tax administrations increase the efficiency, effectiveness and fairness of tax administration and reduce the costs of compliance.
The results of the studies are published in the form of reports or guidance notes under the tax administration guidance series. In the Forum published a report which surveyed tax administration systems, practices and performance across 56 advanced and emerging economies. In , the tenth meeting of the Forum for Tax Administration took place in China, focusing on international tax co-operation to tackle offshore tax evasion and transparent tax systems.
One of the recommendations of this report, sponsored by the Commissioners of Canada and China, was that the FTA should establish a Capacity Building Network CBN to improve the co-ordination and the collective effort of tax administrations in delivering capacity building assistance. The FTA and its members also participate in the Knowledge Sharing Platform, together with other international organisations, which provides an internet platform for dissemination of information both to enhance co-ordination and to provide access to a range of resources to support tax capacity building.
More than 20 countries now receive assistance. In some countries, a partnership between the OECD and BIAC, business representatives deliver knowledge on supply chains and business models, an essential prerequisite to effective transfer pricing in many cases.
A dedicated programme has also been established to support countries addressing BEPS-related issues in the extractive industries. These seminars and workshops provide information and practical skills on key BEPS topics and help develop peer networks for effective international tax co-operation. Skip to main content. Welcome to the United Nations. Delivering social protection and essential public services Ending hunger and malnutrition Closing the infrastructure gap Promoting inclusive and sustainable industrialization Generating full and productive employment for all Protecting ecosystems Promoting peaceful and inclusive societies Gender equality Investing in children and youth Addressing the diverse needs and challenges faced by countries in special situations Global partnership Domestic public resources This action area covers the quantity and quality of domestic resource mobilization such as taxation, budgeting of resources, and use of resources, along with accountability and SDG alignment.
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View or edit your browsing history. Get to Know Us. English Choose a language for shopping. Amazon Music Stream millions of songs. Amazon Drive Cloud storage from Amazon. Alexa Actionable Analytics for the Web. AmazonGlobal Ship Orders Internationally. Some of these policies included encouraging production , investment and labour-intensive manufacturing, changing real exchange rates and altering the distribution of government resources.
Structural adjustment policies were most effective in countries with an institutional framework that allowed these policies to be implemented easily. For some countries, particularly in Sub-Saharan Africa , economic growth regressed and inflation worsened. The alleviation of poverty was not a goal of structural adjustment loans, and the circumstances of the poor often worsened, due to a reduction in social spending and an increase in the price of food, as subsidies were lifted. By the late s, international organizations began to admit that structural adjustment policies were worsening life for the world's poor.
The World Bank changed structural adjustment loans, allowing for social spending to be maintained, and encouraging a slower change to policies such as transfer of subsidies and price rises. Neither approach has addressed the inherent flaws within the global economy that contribute to economic and social inequities within developing countries. Some critics, [75] most prominently the author Naomi Klein , are of the opinion that the World Bank Group's loans and aid have unfair conditions attached to them that reflect the interests, financial power and political doctrines notably the Washington Consensus of the Bank and, by extension, the countries that are most influential within it.
Among other allegations, Klein says the Group's credibility was damaged "when it forced school fees on students in Ghana in exchange for a loan; when it demanded that Tanzania privatise its water system; when it made telecom privatisation a condition of aid for Hurricane Mitch; when it demanded labour 'flexibility' in Sri Lanka in the aftermath of the Asian tsunami; when it pushed for eliminating food subsidies in post-invasion Iraq". The World Bank requires sovereign immunity from countries it deals with. It is proposed that this immunity from responsibility is a "shield which The World Bank wants to resort to, for escaping accountability and security by the people.
World Bank favored PricewaterhouseCoopers as a consultant in a bid for privatizing the water distribution in Delhi , India [80]. From Wikipedia, the free encyclopedia.
Monitoring and evaluation
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