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IFI Handbook for Tax Simplification

IFI Handbook for Tax Simplification

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Published by nedivanova
It has been well established by numerous Investment Climate Surveys, Doing Busi-
ness surveys, and the work of the Foreign Investment Advisory Service in Sub-
Saharan Africa and the Middle East and North Africa that tax constitutes a signifcant
barrier to investment. Vague tax provisions, multiple tax instruments, arbitrary imple-
mentation of tax laws, limited opportunities for redress of taxpayers’ grievances,
and laws that give excessive discretion to tax authorities trouble both investors and
deter potential investors. But, important as the work may be, there have been limited
efforts to address these issues in one place.
The purpose of this handbook is to provide policy makers with a framework to
assess a tax system in its entirety, measure its various parameters and how it is admin-
istered, and defne best practices for tax policy and administration that will yield a
tax system that is simple and predictable and does not create an undue burden on
private enterprise.
It has been well established by numerous Investment Climate Surveys, Doing Busi-
ness surveys, and the work of the Foreign Investment Advisory Service in Sub-
Saharan Africa and the Middle East and North Africa that tax constitutes a signifcant
barrier to investment. Vague tax provisions, multiple tax instruments, arbitrary imple-
mentation of tax laws, limited opportunities for redress of taxpayers’ grievances,
and laws that give excessive discretion to tax authorities trouble both investors and
deter potential investors. But, important as the work may be, there have been limited
efforts to address these issues in one place.
The purpose of this handbook is to provide policy makers with a framework to
assess a tax system in its entirety, measure its various parameters and how it is admin-
istered, and defne best practices for tax policy and administration that will yield a
tax system that is simple and predictable and does not create an undue burden on
private enterprise.

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Published by: nedivanova on Mar 03, 2010
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10/24/2011

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A Handbook or TaxSimplifcation
Investment Climate Advisory Services I World Bank Group
Funded through FIAS, the multi-donor investment climate advisory service
 
A Handbook or Tax Simplifcation
Investment Climate Advisory Services of the World Bank Group
Funded through FIAS, the multi-donor investment climate advisory service
 
©2009 The World Bank Group1818 H Street, NW, Washington D.C., 20433 All rights reservedManuactured in the United States o AmericaFirst Printing: November 2009This inormation, while based on sources that the World Bank Group considers to be reliable,is not guaranteed as to accuracy and does not purport to be complete.The ndings, interpretations, and conclusions expressed in this work are those o theauthors and do not necessarily refect the views o the Board o Executive Directors o the World Bank or the governments o the countries which they represent. The inormation inthis work is not intended to serve as legal advice.The World Bank Group does not guarantee the accuracy o the data included in this work and accepts no responsibility or any consequences o the use o such data.The denominations and geographical names in this publication are used solely or theconvenience o the reader and do not imply the expression o any opinion whatsoever on thepart o the International Finance Corporation, the World Bank, or other aliates concerning thelegal status o any country, territory, city, area, or its authorities, or concerning the delimitationo its boundaries or national aliation.
Rights and Permissions
The material in this publication is copyrighted. Copying and/or transmitting portions or all o this work without permission may be a violation o applicable law. The International FinanceCorporation encourages dissemination o its work and will normally grant permission toreproduce portions o the work promptly.For permission to photocopy or reprint any part o this work, please send a request withcomplete inormation to the Copyright Clearance Center Inc., 222 Rosewood Drive, Danvers,MA 01923, USA; telephone: 978-750-8400; ax: 978-750-4470; online at: www.copyright.com.
 About the Investment Climate Advisory Services of the World Bank Group
The Investment Climate Advisory Services o the World Bank Group helps governmentsimplement reorms to improve their business environment, and encourage and retaininvestment, thus ostering competitive markets, growth and job creation. Funding is providedby the World Bank Group (IFC, MIGA, and the World Bank) and over teen donor partners working through the multi-donor FIAS platorm.

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