1. ENTENDIENDO LA POBREZA

Documentos e informes

Mostrar 1 - 18 de 18 resultados | Muestre resultados en grupos de 10 | 20 | 50

Exportar:
Ordenar por:
Su búsqueda no encontró ningún documento. Cambie su criterio de búsqueda e intente otra vez. No puedo encontrar el documento que busco

  • Small business tax regimes (Inglés)

    Simplified tax regimes for micro and small enterprises in developing countries are intended to facilitate voluntary tax compliance. However, survey evidence suggests that small business taxation based...

    Tipo de documento: Punto de vista Número del informe: 104359 Fecha del documento: 1 de febrero de 2016 Tipo de divulgación: Disclosed Autor: Coolidge,Jacqueline,Yilmaz,Fatih

  • Tax compliance cost burden and tax perceptions survey in Ethiopia (Inglés)

    This study attempts to estimate tax compliance costs and assess views of taxpayers on aspects of the tax system in Ethiopia. The study uses evidence mainly from a survey of both formal and informal businesses...

    Tipo de documento: Documento de trabajo Número del informe: 106224 Fecha del documento: 1 de mayo de 2015 Tipo de divulgación: Disclosed Autor: Yesegat,Wollela,Vorontsov,Denis E.,Coolidge,Jacqueline,Corthay,Laurent Olivier

  • Does e-filing reduce tax compliance costs in developing countries? (Inglés)

    As the use of e-fi ling of tax returns has spread from developed to developing
    countries, it has been clear that this sort of reform can reduce errors and opportunities for corruption. Also, it has...

    Tipo de documento: Resumen Número del informe: 91191 Fecha del documento: 1 de febrero de 2014 Tipo de divulgación: Disclosed Autor: Coolidge,Jacqueline,Yilmaz,Fatih

  • Can specialized tax software reduce tax compliance costs in developing countries? (Inglés)

    The World Bank Group conducted a study, using data from a number of surveys of businesses in developing countries, to investigate the association between the use of specialized tax software and total tax...

    Tipo de documento: Resumen Número del informe: 90756 Fecha del documento: 1 de enero de 2014 Tipo de divulgación: Disclosed Autor: Coolidge,Jacqueline,Yilmaz,Fatih

  • Can e-filing reduce tax compliance costs in developing countries ? (Inglés)

    The purpose of this study is to investigate the association between electronic filing (e-filing) and the total tax compliance costs incurred by small and medium size businesses in developing countries...

    Tipo de documento: Documento de trabajo sobre investigaciones relativas a políticas Número del informe: WPS6647 Fecha del documento: 1 de octubre de 2013 Tipo de divulgación: Disclosed Autor: Coolidge,Jacqueline,Yilmaz,Fatih

  • Report : the costs of tax compliance in Armenia (Inglés)

    The report represents the main results of IFC's 2010 survey of private sector companies and individual entrepreneurs in Armenia. Its findings evaluate the cost of compliance with tax legislation and supervisory...

    Tipo de documento: Documento de trabajo Número del informe: 114590 Fecha del documento: 1 de enero de 2011 Tipo de divulgación: Disclosed Autor: Coolidge,Jacqueline,Loeprick,Jan,Piatachenko,Dmytro,Mesropyan,Anzhela,Stern,Richard

  • Report : the costs of tax compliance in Armenia (Armenio)

    The report represents the main results of IFC's 2010 survey of private sector companies and individual entrepreneurs in Armenia. Its findings evaluate the cost of compliance with tax legislation and supervisory...

    Tipo de documento: Documento de trabajo Número del informe: 114590 Fecha del documento: 1 de enero de 2011 Tipo de divulgación: Disclosed Autor: Coolidge,Jacqueline,Loeprick,Jan,Piatachenko,Dmytro,Mesropyan,Anzhela,Stern,Richard

  • Tax compliance cost surveys : using data to design targeted reforms (Inglés)

    Businesses especially small ones often face heavy costs in the process of preparing, filing, and paying taxes in addition to the burden of tax payments. These compliance costs, added to fines, penalties...

    Tipo de documento: Resumen Número del informe: 54086 Fecha del documento: 1 de febrero de 2010 Tipo de divulgación: Disclosed Autor: Coolidge,Jacqueline

  • Tax compliance perceptions and formalization of small businesses in south Africa (Inglés)

    This paper is based on large-scale surveys of formal and informal small businesses in South Africa, including questions about their experiences and perceptions about tax compliance, tax morale, and related...

    Tipo de documento: Documento de trabajo sobre investigaciones relativas a políticas Número del informe: WPS4992 Fecha del documento: 1 de julio de 2009 Tipo de divulgación: Disclosed Autor: Coolidge,Jacqueline,Ilic,Domagoj

  • Small businesses in south Africa : who outsources tax compliance work and why ? (Inglés)

    The authors use firm-level survey data on 998 small and medium enterprises registered for tax in South Africa regarding tax compliance costs to investigate the use of outsourcing to complete tax compliance...

    Tipo de documento: Documento de trabajo sobre investigaciones relativas a políticas Número del informe: WPS4873 Fecha del documento: 1 de marzo de 2009 Tipo de divulgación: Disclosed Autor: Coolidge,Jacqueline,Ilic,Domagoj,Kisunko,Gregory

  • Understanding and improving data on entrepreneurship and active companies (Inglés)

    Over the past several years, there has been a growing interest in reforms to improve company registries in developing and transition countries, with a major focus on legal and institutional reforms. In...

    Tipo de documento: Documento de trabajo Número del informe: 46182 Fecha del documento: 1 de junio de 2008 Tipo de divulgación: Disclosed Autor: Coolidge,Jacqueline,Hornberger,Kusisami,Luttikhuizen,Ronald Petrus Maria

  • Beyond Transition 18 (1) (Ruso)

    EMU Enlargement: why flexibility matters, by Philipp Maier and Maarten Hendrikx. Gains from risk sharing in the EU, by Yuliya Demyanyk and Vadym Volosovych. Postponing Euro area expectations? by Tanel...

    Tipo de documento: Boletín informativo Número del informe: 40957 Fecha del documento: 1 de enero de 2007 Tipo de divulgación: Disclosed Autor: Balcerowicz, Ewa,Broadman,Harry G.,Coolidge,Jacqueline,Demyanyk,Yuliya,Dushkevych, Natalya,Haughton, Tim,Havrylchyk, Olena,Hazans,Mihails,Hendrikx, Maarten,Jurzyk, Emilia,Kaminski, Bartlomiej,Kisunko,Gregory,Liwinski, Jacek,Lokshin,Michael M.,Maier, Philipp,Malova, Darina,Ng,Francis K. T.,Paci,Pierella,Ross, Tanel,Sajaia,Zurab,Stoilkova,Maria M.,Tiongson,Erwin H. R.,Volosovych, Vadym,Walewski, Mateusz,Wilson,John Martin,Luo,Xubei,Yakovlev, Evgeny,Zelenyuk, Valentin,Zhuravskaya,Ekaterina

  • Beyond Transition 18 (1) (Inglés)

    EMU Enlargement: why flexibility matters, by Philipp Maier and Maarten Hendrikx. Gains from risk sharing in the EU, by Yuliya Demyanyk and Vadym Volosovych. Postponing Euro area expectations? by Tanel...

    Tipo de documento: Boletín informativo Número del informe: 40957 Fecha del documento: 1 de enero de 2007 Tipo de divulgación: Disclosed Autor: Balcerowicz, Ewa,Broadman,Harry G.,Coolidge,Jacqueline,Demyanyk,Yuliya,Dushkevych, Natalya,Haughton, Tim,Havrylchyk, Olena,Hazans,Mihails,Hendrikx, Maarten,Jurzyk, Emilia,Kaminski, Bartlomiej,Kisunko,Gregory,Liwinski, Jacek,Lokshin,Michael M.,Maier, Philipp,Malova, Darina,Ng,Francis K. T.,Paci,Pierella,Ross, Tanel,Sajaia,Zurab,Stoilkova,Maria M.,Tiongson,Erwin H. R.,Volosovych, Vadym,Walewski, Mateusz,Wilson,John Martin,Luo,Xubei,Yakovlev, Evgeny,Zelenyuk, Valentin,Zhuravskaya,Ekaterina

  • Reforming inspections (Inglés)

    Government inspections of firms are important for enforcing regulations to protect public health, safety, and the environment and to carry out economic functions such as tax collection and banking regulation...

    Tipo de documento: Punto de vista Número del informe: 37197 Fecha del documento: 1 de junio de 2006 Tipo de divulgación: Disclosed Autor: Coolidge,Jacqueline

  • Case study: inspectorate reform in Latvia 1999-2003 (Inglés)

    This background paper reviews the reform of the state inspections system in Latvia from 1999 through 2003. The aim of the case study is to illuminate the political and institutional reform elements and...

    Tipo de documento: Documento de trabajo Número del informe: 31359 Fecha del documento: 23 de diciembre de 2003 Tipo de divulgación: Autor: Coolidge,Jacqueline,Grava,Lars Nikolajs,Putnina, Sanda