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Assessing the tax performance of developing countries

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  • von Haldenwang, Christian
  • Ivanyna, Maksym

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 assess the performance of developing countries’ tax systems based on aggregated data and country-specific information. Instead of defining general across-the-board criteria, the approach accounts for different development levels and other influencing factors, such as non-tax revenue and governance.

Suggested Citation

  • von Haldenwang, Christian & Ivanyna, Maksym, 2010. "Assessing the tax performance of developing countries," IDOS Discussion Papers 20/2010, German Institute of Development and Sustainability (IDOS).
    • Handle: RePEc:zbw:diedps:202010
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    File URL: https://www.econstor.eu/bitstream/10419/199355/1/die-dp-2010-20.pdf
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    Cited by:

    1. Oliver Morrissey & Christian Von Haldenwang & Armin Von Schiller & Maksym Ivanyna & Ingo Bordon, 2016. "Tax Revenue Performance and Vulnerability in Developing Countries," Journal of Development Studies, Taylor & Francis Journals, vol. 52(12), pages 1689-1703, December.
    2. Mr. John Norregaard, 2013. "Taxing Immovable Property Revenue Potential and Implementation Challenges," IMF Working Papers 2013/129, International Monetary Fund.
    3. Sebastian Lazăr & Bogdan-Gabriel Zugravu & Adina Dornean, 2020. "Taxes for the People or for the Government? A Global Governance Perspective," Scientific Annals of Economics and Business (continues Analele Stiintifice), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, vol. 67(3), pages 389-407, September.

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