| Titre : | Lessons of tax reform |
| Auteurs : | World Bank, Collectivité éditrice |
| Type de document : | Ouvrages |
| Editeur : | Washington : World Bank, 1991 |
| ISBN/ISSN/EAN : | 978-0-8213-1906-2 |
| Format : | 1 vol. (v, 85 p.) / 23 cm |
| Langues: | Anglais |
| Catégories : |
[Eurovoc] ÉCONOMIE > situation économique > développement économique > pays en développement [Eurovoc] FINANCES > finances publiques et politique budgétaire > finances publiques [Eurovoc] FINANCES > fiscalité > impôt [Eurovoc] FINANCES > fiscalité > politique fiscale > réforme fiscale |
| Résumé : | Note de l'éditeur : "Tax reform has emerged as an important component of fiscal adjustment and now plays a major role in the World Bank's dialogue with member countries. This paper provides a concise synthesis of current thinking and practice on tax reform in developing countries. The Bank's growing provision of tax reform advice and its growing use of loan conditions related to tax reform are reviewed. The future directions of the Bank's country economic and sectoral work, its operational lending (adjustment and nonadjustment), and its research on tax policy issues are outlined. The system of general taxes administered at the national level is the principle emphasis. Sectoral, implicit and social security tax issues are not covered." |
| En ligne : | https://documents.worldbank.org/en/publication/documents-reports/documentdetail/619651468764725546/lessons-of-tax-reform |
Exemplaires (1)
| Code-barres | Cote | Support | Localisation | Section | Disponibilité |
|---|---|---|---|---|---|
| 004340 | N 371 | Livre | Centre de documentation du CERDI / Ecole d'Economie | Salle de lecture | Disponible |
