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Ms. Era Dabla-Norris, Florian Misch, Mr. Duncan Cleary, and Munawer Khwaja

relationship between tax capacity and subsequent economic growth and development ( Gaspar et al., 2016 ). Keen and Slemrod (2017) show how tax administrative interventions to improve compliance should be evaluated from a tax revenue perspective. In this paper, using novel data on tax administration quality, we focus on a different aspect of tax administration: the link between tax compliance costs―the burden associated with determining, documenting, and making payments to meet tax obligations and complying with post-filing procedures―and firm performance. Tax compliance

Ms. Era Dabla-Norris, Florian Misch, Mr. Duncan Cleary, and Munawer Khwaja
Tax compliance costs tend to be disproportionately higher for small and young businesses. This paper examines how the quality of tax administration affects firm performance for a large sample of firms in emerging market and developing economies. We construct a novel, internationally comparable, and multidimensional index of tax administration quality (the TAQI) using information from the Tax Administration Diagnostic Assessment Tool. We show that better tax administration attenuates the productivity gap of small and young firms relative to larger and older firms, a result that is robust to controlling for other aspects of tax policy and of economic governance, alternative definitions of small and young firms, and measures of the quality of tax administration. From a policy perspective, we provide evidence that countries can reap growth and productivity dividends from improvements in tax administration that lower compliance costs faced by firms.
Ms. Era Dabla-Norris, Florian Misch, Mr. Duncan Cleary, and Munawer Khwaja

-Level Variables 5. Baseline – Size 6. Baseline – Age 7. Inclusion of Tax Policy Parameters 8. Inclusion of World Bank Governance Indicators 9. Robustness Checks 10. Robustness - Measurement of Tax Administration 11. Robustness - Measurement of Tax Administration (continued) 12. Extension Using RA-FIT Data Figures 1. Tax Compliance Burden as a Proportion of Sales–SMEs Relative to Large Firms 2. Differences in Firm Productivity and the Quality of Tax Administration Box 1. Areas and Components of the Tax Administration Quality Index Appendixes

William Joseph Crandall
This technical note describes measuring performance in tax administration. Performance measurement is an ongoing process of ascertaining how well, or how poorly, an organization is achieving its goals and objectives. It involves the continuous collection of data on progress made in this regard. Performance indicators, or measures, are developed as standards for assessing the extent to which these objectives are achieved. This note explains key features of performance management and performance measurement. It outlines how tax administrations can apply performance management at the strategic level. Key tasks in implementing a performance management system are also described.
William Joseph Crandall

regularly be prepared. These reports should be provided to all managers and employees directly involved in the measure, and should provide results overall and results by location. The information provided for each measure should include the target, actual performance to date, and past results if available. An analysis of performance against target should be conducted for each measure. Ensure quality of work performed —for tax administration, quality is often synonymous with accuracy. Assessments of the extent to which the correct or appropriate procedures were followed

International Monetary Fund. Fiscal Affairs Dept.

(forthcoming) provide evidence that small and young firms perform better in countries with lower tax compliance costs, using data from 21 emerging markets and developing countries over 2013–15. They compile a novel Tax Administration Quality Index (TAQI) drawing on the Tax Administration Diagnostic Assessment Tool (TADAT). 36 The index captures efforts by tax administrations to improve the quality and flow of information to taxpayers, simplify the structure of tax systems, and streamline reporting requirements and procedures that have a bearing on tax compliance costs for

International Monetary Fund. Western Hemisphere Dept.

administration quality , while Peru scores relatively well overall, past IMF assessments have signaled weaknesses in auditing processes; the high stock of arrears; and inadequate attention to managing institutional risks. Foreign companies have complained about tax officials extorting payments disguised as disproportionate fines and interest charges on unpaid taxes. The complexity of the tax system may also promote tax evasion through informality and potentially corruption. Transparency and financial integrity . Peru’s practices meet most of the principles of the IMF

International Monetary Fund. Western Hemisphere Dept.
Peru has been one of the top performers in Latin America since the turn of the century: robust growth has helped close the income gap with the largest regional economies and reduce poverty significantly. Last year, however, growth was subpar and the poverty ratio increased. While high commodity prices are an important tailwind, the economy is facing domestic headwinds. The Odebrecht case led to the resignation of President Kuczynski, and the new cabinet has moved quickly to implement various measures and request special legislative powers from Congress. The authorities have also been facing the challenge of rebuilding infrastructure following the extreme weather caused by El Niño in 2017.
International Monetary Fund
This report is based on the progress of the Economic Development and Poverty Reduction Program (EDPRP) in Georgia. It highlights the status of measures intended for rapid and sustainable economic development in the country through further fine-tuning of administrative mechanisms, increase of transparency, improvement of the business climate, and liberalization of the economy. It explains the ongoing and planed reforms in the sectoral spectrum and rehabilitation of post-conflict zones. Economic processes have developed positively resulting in acceleration of the economic growth rate in the country.
International Monetary Fund

personnel on a proper application and servicing of the computer technologies in the HR MIS. 2006 Bureau of Public Service 5. Elaboration of the Public Service Code, which will include a behavior code for public service employees as a separate chapter. 2006 Bureau of Public Service 6. Implementation of Georgian National Anti-corruption Strategy Action Plan and monitoring its progress 2006-2008 Government of Georgia Macroeconomic Policy 1. Fine-tuning of tax and customs policy and improvement of tax administration quality. 2006