A Comparative View on the Tax Performance of Developing Countries: Regional Patterns, Non-Tax Revenue and Governance

26 Pages Posted: 17 Feb 2012

See all articles by Maksym Ivanyna

Maksym Ivanyna

World Bank

Christian von Haldenwang

Deutsches Institut für Entwicklungspolitik (DIE) - German Development Institute (DIE)

Date Written: 2012

Abstract

Some countries fail to ensure that their citizens and businesses make an appropriate contribution to the financing of public tasks. But not all countries with a low tax ratio automatically fall into this cat-egory. This paper presents an approach to bridge the gap between probabilistic statements based on statistical analyses, and country-specific information. Rather than defining general across-the-board criteria, the approach accounts for different development levels and other influencing factors, such as regional patterns, non-tax revenue and governance. Findings on individual countries or groups of countries should put governments, donors and international organisations in a better position to decide on tax reform programmes and aid modalities.

Keywords: tax system, tax ratio, governance, developing countries

JEL Classification: H20, H60, H27, H28

Suggested Citation

Ivanyna, Maksym and von Haldenwang, Christian, A Comparative View on the Tax Performance of Developing Countries: Regional Patterns, Non-Tax Revenue and Governance (2012). Economics Discussion Paper No. 2012-10, Available at SSRN: https://ssrn.com/abstract=2006817 or http://dx.doi.org/10.2139/ssrn.2006817

Maksym Ivanyna (Contact Author)

World Bank

1818 H Street, NW
Washington, DC 20433
United States

Christian Von Haldenwang

Deutsches Institut für Entwicklungspolitik (DIE) - German Development Institute (DIE) ( email )

Tulpenfeld 6
Bonn, 53113
Germany

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