A comparative view on the tax performance of developing countries: Regional patterns, non-tax revenue and governance

Maksym Ivanyna and Christian von Haldenwang

Economics - The Open-Access, Open-Assessment E-Journal (2007-2020), 2012, vol. 6, No 2012-32, 44 pages

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 category. 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 (search for similar items in EconPapers)
JEL-codes: H20 O19 O23 (search for similar items in EconPapers)
Date: 2012
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Citations: View citations in EconPapers (17)

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Working Paper: A comparative view on the tax performance of developing countries: Regional patterns, non-tax revenue and governance (2012)
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Persistent link: https://EconPapers.repec.org/RePEc:zbw:ifweej:201232

DOI: 10.5018/economics-ejournal.ja.2012-32

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