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Recent research has also looked into the range of other ways that authorities raise revenue, including presumptive taxes and fees, particularly those assessed at the subnational level.

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These may also have implicit gender bias and subnational authority efforts to raise own-source revenue should take this into account. Tax systems and tax policy can be used as powerful tools in addressing inequality, including gender inequality. To be gender responsive, tax policies and the tax mix adopted by a Government can be structured in a progressive manner and designed to reduce implicit bias. Overall, however, there is very little internationally comparable sex-disaggregated data on tax system performance and impacts, underscoring the need for more sex-disaggregated data on fiscal systems.

Countries experiencing situations of conflict and violence face some of the most pressing challenges to achieving the SDGs. The Task Force has previously noted that there is increasing evidence that countries with tax revenues below 15 per cent of GDP have difficulty funding basic state functions.

An IMF study of conflict-affected countries shows that the average tax revenue-to-GDP ratio in 39 States was below 14 per cent during — compared to 19 per cent in other developing countries. Research conducted in the last two decades points to weak institutional development, particularly in terms of legitimacy, approaches, and practices in conflict-affected countries.

In conflict-affected situations, citizens typically have no or low trust in state institutions. The overarching goal is to stop or prevent violence and restore citizen trust.

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To achieve this goal, legitimacy is important. Redistributive institutions e. Developing fiscal capacity is particularly important for conflict-affected countries, as the functioning of other State institutions, and the resultant service delivery, depend on the ability to finance them. Yet, tax and other revenue-raising functions tend to receive less attention compared to the attention paid to political institutions by the international community.

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Mobilizing greater tax revenue depends on efficient and effective domestic tax administrations, which are frequently not present in conflict-affected situations. Policymakers may need to develop implementable second-best solutions.

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In this regard, conflict-affected countries rely more on trade taxes as a source of revenue, and are less diversified than non-conflict affected countries. Considerable attention is often paid to reforming the tax administration in conflict-affected countries, while customs administration is considered secondary. One general lesson from international organization experience is that more attention needs to be paid to reforming and strengthening customs administration and enforcement—especially when revenue from taxes at the border is significant.

Improvements to customs administration are also critical to contribute to global public goods in many areas, such as mitigating corruption, combatting money-laundering and terrorist financing, combatting drugs and human trafficking, protecting the environment, and trafficking of cultural property, among others. Aside from changing the balance in taxation, new taxes can also be developed at both the national and subnational levels.

New indirect taxes may be applied, for instance on digital activity, which would be a way to levy a tax on the transaction even when the entity providing the service does not have a fixed place of business in the country where the final sale takes place. Taxing digital activities either through the introduction of a new tax and taxable event, or by bringing to tax digital business models under the anti-avoidance regulations, has become a trend in several countries. A number of countries amended their anti-avoidance regulations to capture transactions structured so as to avoid establishing a tax presence i.

One developing country introduced a new levy in aimed at taxing the profits of internet advertising providers that earn income through sales in that jurisdiction without having a permanent establishment for tax purposes. Two other countries introduced a diverted profits tax, whereby tax payers are charged a higher corporate tax rate on profits generated in that country but artificially shifted overseas. This tax is outside the income tax system and not covered by the terms of bilateral tax treaties, meaning there is no corresponding relief for the tax charged.

Another country has introduced legislation on tax avoidance by MNEs, and has levied GST on offshore supplies of digital products and services.


Another country introduced a consumption tax on digital transactions. It is applicable on distribution of e-books via the internet, downloading music or video, use of online software, e-commerce online space to sell products , online advertisements, and consulting services rendered continuously through phone or email. Countries around the world have implemented or are considering the implementation of measures to collect the VAT on the ever-rising volume of internet sales, including sales of digital products, by overseas sellers.

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One has passed legislation that requires domestic companies to purchase their Internet ads only from locally registered companies. This rule would require foreign internet advertising providers to have a presence in country in order to sell advertising. Environmental taxes, such as carbon taxes, can also be applied see separate section on energy taxation.

Excise taxes are another example of taxes that have been successfully applied in some countries with the intent of raising revenues. Sign in to Purchase Instantly. Whether the present EU treatment really is as bad as some of its critics suggest, and whether the New Zealand model really is so perfect that jurisdictions with exclusion models ought simply to replace these existing systems with a New Zealand style system: these are the questions which triggered this research and which form the basis for the critical analysis contained in this book.

Using a system design point of view, the author focuses on VAT systems where exclusion or inclusion of public bodies are currently being applied and on how these models function. He presents an in-depth analysis of the major issues in this context, such as the treatment of public bodies as taxable persons, their right to deduct input VAT on acquisitions, and the treatment of the income of public bodies.

Specific aspects examined [nclude the following: reallocation of funds and income vs. Product Details Table of Contents.

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  7. Table of Contents List of Abbreviations. Part I Introduction. Part II Exclusion Systems. Part IV Evaluation. Official Legal References. Table of Cases. Show More.

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