Global or Regional

The Project Development Objective (PDO) is twofold:

(i) Develop institutional capacity to conduct tax policy analysis, so that the tax authorities are better able to generate insights from the vast amount of administrative data they collect.

(ii) Conduct tax policy analysis based on administrative micro tax data to measure the progressivity of tax systems at the top of the distribution, and the extent to which capital income and high earners pay their fair share. We will assist tax authorities in linking their Personal Income Tax and Corporate Income Tax bases, by using and improving shareholder registries. This will provide a comprehensive view of income, helping to identify cases of underreporting and to suggest policy options for how high earners can equitably contribute to the DRM objectives of these countries.

The goal of this project is to increase the fiscal space of countries around the World through the reform of tax incentives. This is aimed to be achieved by building capacity of policy makers to evaluate the costs and benefits of their tax incentives, sharing best practices (policy and administration) on the management of tax incentives, and increasing transparency on the effectiveness of tax incentives among the wider public to encourage their reform. This project would develop and disseminate the tools for the estimation of, the revenue foregone due to tax incentives (tax expenditure), the costs versus the benefits of tax incentives; guidance on a common methodology for an universal definition on benchmarks to define tax incentives; regional frameworks (code of conduct) to foster an harmonized approach to reduce tax competition and, global databases to facilitate country specific analysis and regional and international comparison.

Supports developing countries in increasing domestic resource mobilization and achieving the SDGs. Under the Initiative, taxation is considered both a tool for revenue collection and a policy instrument to encourage sustainable growth strategies and influence behaviour towards desired outcomes related to climate, nature, well-being, and governance. 

The overall objective is to support developing countries in their efforts to identify, assess and understand their risks for tax crimes and the laundering of its proceeds and contribute to the development of more effective action plans to mitigate these risks.

The overall project development objective (PDO) of this activity is to support country authorities—the Ministries of Finance, Tax and Customs Authorities, and Ministries of Health—in introducing/increasing and/or reforming health taxes in Low-and Middle Income Countries (LMICs) with World Bank Advisory Services and Analytics (ASA).

The objective of this ASA is to develop publicly accessible guidance in the form of toolkits and policy notes that will address current gaps for effective international tax policy design and implementation in developing economies. The deliverables will contribute to WB capacity building efforts in the area of Domestic Resource Mobilization.

To support governments to repurpose their public agricultural policies and support towards measures that promote sustainable and resilient growth while reducing the environmental footprint of the sector.

To intensify cooperation among Platform Partners on DRM and foster collective action that helps strengthen tax systems in developing and emerging countries

The primary Project Development Objective (PDO) is to support three revenue administrations to design and experimentally evaluate procedures to operationalize the Enforcement, Facilitation and Trust (EFT) approach in each country. The project will also generate global knowledge about innovative strategies for boosting tax revenue that could be informative for revenue authorities in other countries.

Advising on (1) how to enhance the contribution of natural resources to domestic revenue mobilization in IDA countries, with focus on resource rich countries that generate below the 15 percent revenue to GDP threshold; and (2) on enhancing the progressivity of the tax system to enhance domestic revenue mobilization and promote inclusive growth. For (1), The objective is, to quantify Government share revenue potential and related revenue gaps as a partial explanation for the low revenue effort in resource rich IDA countries in Sub-Saharan Africa. The efficiency is measured in the two dimensions of gap in value and gap in time, i.e, less than expected and later than expected. If significant gaps are identified, this could call for development of best practice policies to mitigate the problem.