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dc.contributor.authorMills, Linnea
dc.date.accessioned2017-07-06T10:51:42Z
dc.date.available2017-07-06T10:51:42Z
dc.date.issued2017-03-08
dc.identifier.citationMills, L. (2017). Barriers to improving tax capacity. K4D Helpdesk Report. Brighton, UK: Institute of Development Studies.en
dc.identifier.urihttps://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/13053
dc.description.abstractA brief review of the literature, informed by comments from a range of tax specialists, suggests four principal groups of reasons why tax systems do not yield higher revenues in many developing countries: (1) Internal political factors (2) Administrative constraints (3) External political factors: multinational companies and other investors (4) The structure of developing country economies However, the issues involved are complex, and simple and direct answers do not exist. Professor (Emeritus) Richard Bird, chair of the Advisory Group of the International Centre for Tax and Development at the Institute for Development Studies, comments that “My more than 50 years of work on these matters in more than 50 countries continues to provide me more with questions than with answers.”en
dc.language.isoenen
dc.publisherInstitute of Development Studiesen
dc.relation.ispartofseriesK4D Helpdesk Report;040
dc.rights.urihttps://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/en
dc.subjectEconomic Developmenten
dc.subjectFinanceen
dc.subjectGovernanceen
dc.subjectTaxationen
dc.titleBarriers to Increasing Tax Revenue in Developing Countriesen
dc.typeHelpdesken
dc.rights.holderDFIDen
dcterms.dateAccepted2017-03-08
rioxxterms.funderDefault funderen
rioxxterms.identifier.projectK4Den
rioxxterms.versionAOen
rioxxterms.funder.projectd218e59e-c0fb-4cb3-8a07-92a57da72cd1en


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  • K4D [567]
    K4D supports learning and the use of evidence to improve the impact of development policy and programmes. The programme is designed to assist DFID and other partners to be innovative and responsive to rapidly changing and complex development challenges.

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