South Asia Economic Focus, June 2012: Creating Fiscal Space through Revenue Mobilization
This book focuses on the creation of fiscal space through revenue mobilization, although such efforts are best made using a comprehensive framework that examines all available sources. Those sources include: (a) reducing lower-priority spending, (b...
Main Author: | |
---|---|
Language: | English en_US |
Published: |
Washington, DC
2012
|
Subjects: | |
Online Access: | http://documents.worldbank.org/curated/en/2012/06/16768816/south-asia-economic-focus-review-economic-developments-south-asian-countries-creating-fiscal-space-through-revenue-mobilization http://hdl.handle.net/10986/11925 |
Summary: | This book focuses on the creation of
fiscal space through revenue mobilization, although such
efforts are best made using a comprehensive framework that
examines all available sources. Those sources include: (a)
reducing lower-priority spending, (b) enhancing the capacity
to implement priorities so that capital investment and
social service provision can be carried out at reduced cost,
(c) reforming subsidies or transfer programs to make them
more targeted and efficient, and (d) rationalizing
administered prices of publicly provided goods and services.
The book is organized as follows: chapter two examines the
factors that could account for the low revenue collection in
South Asia. Chapter three describes the tax systems in South
Asia and assesses them against a number of benchmarks that
are commonly used in the literature, such as international
comparisons, estimates of buoyancy, and tax yields, and then
discusses key elements of tax administration in South Asia.
Chapter four presents information on nontax revenues, and
chapter five concludes with some key policy implications. |
---|