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Global Tax Program

The World Bank’s Global Tax Program focuses on strengthening the tax systems of developing countries by facilitating the design and implementation of evidence-based tax reforms.

Featured

VAT Digital Toolkit for Latin America and the Caribbean

This Toolkit aims to assist tax authorities in the Latin America and Caribbean (LAC) region with the design and implementation of policy reform to ensure the effective collection of VAT on e-commerce activities.

Blog and Case Study

Lessons from Uganda’s transformative journey to tax transparency

Uganda has significantly strengthened its tax transparency and tax capacity in just a few years to mobilize more domestic resources to finance sustainable development. Moreover, the country has taken significant steps to tackle illicit financial flows.

Blog

A More Just International Tax System

The international framework for the taxation of multinational enterprises (MNEs) is under severe pressure. This article discusses the sources of this pressure and initiatives at the global level to maintain an international consensus, focusing specifically on how the digital economy creates significant challenges to existing international norms and how those norms might be expected to evolve.

Book

Tax Theory Applied to the Digital Economy : A Proposal for a Digital Data Tax ...

Digital technology allows businesses to operate in a country without a physical presence, which poses challenges for traditional taxation. Tax Theory Applied to the Digital Economy analyzes the tax-disruptive aspects of digital business models and reviews current tax initiatives in light of traditional tax theory principles.

Podcast

Colombia: First Virtual TADAT Assessment

This podcast showcases the Director of the Tax Administration of Colombia discussing the recent use of the Tax Administration Diagnostic Tool (TADAT) assessment in the country’s tax system, in which our team participated.

Blog

How governments can use the coronavirus pandemic to build better tax systems

Amid the COVID-19 pandemic, changes that might ordinarily take a few years are now occurring in the span of just a few months. The uptake of e-commerce and the adoption of video-conferencing, for example, have increased rapidly. This distinctive feature of crises—that they can accelerate otherwise slow-moving trends—can be harnessed by those seeking to create positive change, providing a rare upside in bleak and challenging times. One area where this can be applied is taxation. Read on to find out more about taxation's role.

Blog

Using administrative tax data to understand the implications of COVID-19 (...

The COVID-19 pandemic is expected to cause far-reaching damage to economies around the world. Firms are suffering from reduced demand due to movement restrictions, from reduced labor supply and from constraints to sourcing material inputs. Governments are intent on designing emergency policies to keep businesses afloat; yet, limited availability of firm censuses and survey data in many lower-income countries hampers policy makers’ ability to simulate economic scenarios and the effect of policy measures. Read on to find out how policy makers can use firm-level administrative tax records to simulate the effects of the COVID-19 shock.

Commentary

Climate-Smart Fiscal Policy Can Foster a Lasting Economic Recovery

Climate-smart fiscal-policy measures would help set countries on a sustained and sustainable growth path. Doing so will go a long way to facilitating a more prosperous, cleaner, and equitable post-COVID world. Read on to find out how countries can avoid another "lost decade" in their fiscal policy development.

A Review of Transfer Pricing Case Law: A Comparative Study of Court Decisions ...

The World Bank Group’s Global Tax Team, has published a comparative study on transfer pricing decisions, “A Review of Transfer Pricing Case Law: A Comparative Study of Court Decisions on Transfer Pricing”.

Publication

Determinants of Property Tax Revenue: Lessons from Empirical Analysis

Many developing countries have struggled with realizing sufficient revenues from property tax. However, as developing countries experience economic growth, they are also seeing property values rising, providing a bigger tax base from which to realize revenues. Read on to find out why governments are considering introducing or enhancing property tax revenue collection to diversify their tax and fiscal revenues.

Blog

Enforcement, Facilitation and Trust: Why Pay Taxes?

Effective tax collection depends significantly on trust, as the government of Kaduna State, Nigeria, learned in its recent efforts to boost voluntary tax compliance.

Blog

4 ways low-income economies can boost tax revenue without hurting growth

It takes a smarter approach to boost tax revenues in ways that are sustainable. Here are four ways to do that.

About the Program

The Global Tax Program (GTP) seeks to strengthen the tax systems of developing countries by facilitating the design and implementation of evidence-based tax reforms.
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Impact

Global Tax Program 2020 Annual Report

Learn more about the GTP's recent work.
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EFI Trust Fund Portfolio: Global Tax Umbrella Program

The Global Tax Umbrella Program (GTP) seeks to strengthen the tax systems of developing countries by facilitating the design and implementation of evidence-based tax reforms.