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| dc.title | Approach Paper: Review of IDB Support to Tax Policy and Administration, 2007-2016 |
| dc.contributor.author | Puerta, Juan Manuel |
| dc.contributor.author | Schijman, Agustina |
| dc.contributor.author | Alonso, Pablo |
| dc.contributor.author | Hernández, María José |
| dc.contributor.author | Carpanelli, María del Mar |
| dc.contributor.author | Ramírez, Nadia |
| dc.contributor.author | Jansson, Maya |
| dc.contributor.orgunit | Office of Evaluation and Oversight |
| dc.coverage | Latin America and the Caribbean |
| dc.date.available | 2017-01-06T00:00:00 |
| dc.date.issue | 2017-01-03T00:00:00 |
| dc.description.abstract | The objective of the evaluation is to assess the relevance, implementation and effectiveness of IDB's support for tax policy and administration during the last decade. OVE will assess IDB's contribution to tax policy and administration, with a focus on domestic taxes. To contextualize Bank's work on revenue, OVE will provide an overview of the entire fiscal portfolio, which also includes macro-fiscal, expenditure policy, and public financial management interventions. The evaluation findings will seek to identify factors that affect the success of various types of interventions in different contexts, and to provide recommendations on how the Bank can enhance its support to tax policy and administration. |
| dc.format.extent | 15 |
| dc.identifier.doi | http://dx.doi.org/10.18235/0000582 |
| dc.identifier.url | https://publications.iadb.org/publications/english/document/Approach-Paper-Review-of-IDB-Support-to-Tax-Policy-and-Administration-2007-2016.pdf |
| dc.identifier.url | https://publications.iadb.org/publications/spanish/document/Documento-de-enfoque-Revisión-del-respaldo-del-BID-a-la-política-y-la-administración-tributarias-2007-2016.pdf |
| dc.language.iso | en |
| dc.medium | Adobe PDF |
| dc.publisher | Inter-American Development Bank |
| dc.subject | Tax Policy |
| dc.subject | Tax Administration |
| dc.subject | Tax System |
| dc.subject | Income Tax |
| dc.subject | Tax Reform |
| dc.subject | Public Financial Management |
| dc.subject.keywords | tax system;sistema tributario;tax reform;reforma tributaria |
| dc.type | Technical Notes |
| idb.identifier.pubnumber | Technical Notes |