From a Developing to an Emerging Economy: Côte d'Ivoire's Tax Policy Challenges:
Côte d'Ivoire aims at reaching emerging country status by 2020. However, Côte d'Ivoire's tax revenues are not sufficient to finance its growing needs for public investment in infrastructure, education and health. Tax policy is not just a question of resources-Côte d'Ivoire wil...
Gespeichert in:
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| Weitere Verfasser: | , |
| Format: | Elektronisch E-Book |
| Sprache: | French |
| Veröffentlicht: |
Paris
OECD Publishing
2016
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| Schriftenreihe: | OECD Taxation Working Papers
no.25 |
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | Côte d'Ivoire aims at reaching emerging country status by 2020. However, Côte d'Ivoire's tax revenues are not sufficient to finance its growing needs for public investment in infrastructure, education and health. Tax policy is not just a question of resources-Côte d'Ivoire will also have to attempt to reform a tax system which distorts behaviour in many parts of the economy, which plays only a limited role in redistribution and inclusiveness, and lacks transparency. The authorities will have to prioritise a shift in the tax mix that gradually replaces the most distortive taxes, such as customs duties, with more neutral taxes; cast the tax net more widely to prevent that a limited number of taxpayers in the formal sector bear most of the tax burden; make the tax system simpler and more coherent; rationalise the many exemptions, especially in VAT, corporate tax and personal income tax; strengthen international tax rules to encourage multinationals to pay their fair share of taxes; increase the capacity of tax authorities; and enhance tax morale. Côte d'Ivoire cannot settle for partial reforms-it needs to phase in a comprehensive tax reform to meet its needs as an emerging economy. |
| Beschreibung: | 1 Online-Ressource (51 p.) 21 x 29.7cm. |
| DOI: | 10.1787/5jlwj0564cxt-fr |
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| spelling | Perret, Sarah VerfasserIn aut From a Developing to an Emerging Economy: Côte d'Ivoire's Tax Policy Challenges Sarah, Perret, Alain, Charlet and Bert, Brys = Atteindre l'émergence : Les défis fiscaux de la Côte d'Ivoire / Sarah, Perret, Alain, Charlet et Bert, Brys Atteindre l'émergence : Les défis fiscaux de la Côte d'Ivoire Paris OECD Publishing 2016 1 Online-Ressource (51 p.) 21 x 29.7cm. Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier OECD Taxation Working Papers no.25 Côte d'Ivoire aims at reaching emerging country status by 2020. However, Côte d'Ivoire's tax revenues are not sufficient to finance its growing needs for public investment in infrastructure, education and health. Tax policy is not just a question of resources-Côte d'Ivoire will also have to attempt to reform a tax system which distorts behaviour in many parts of the economy, which plays only a limited role in redistribution and inclusiveness, and lacks transparency. The authorities will have to prioritise a shift in the tax mix that gradually replaces the most distortive taxes, such as customs duties, with more neutral taxes; cast the tax net more widely to prevent that a limited number of taxpayers in the formal sector bear most of the tax burden; make the tax system simpler and more coherent; rationalise the many exemptions, especially in VAT, corporate tax and personal income tax; strengthen international tax rules to encourage multinationals to pay their fair share of taxes; increase the capacity of tax authorities; and enhance tax morale. Côte d'Ivoire cannot settle for partial reforms-it needs to phase in a comprehensive tax reform to meet its needs as an emerging economy. Taxation Cote d'Ivoire Charlet, Alain MitwirkendeR ctb Brys, Bert MitwirkendeR ctb FWS01 ZDB-13-SOC FWS_PDA_SOC https://doi.org/10.1787/5jlwj0564cxt-fr Volltext |
| spellingShingle | Perret, Sarah From a Developing to an Emerging Economy: Côte d'Ivoire's Tax Policy Challenges Taxation Cote d'Ivoire |
| title | From a Developing to an Emerging Economy: Côte d'Ivoire's Tax Policy Challenges |
| title_alt | Atteindre l'émergence : Les défis fiscaux de la Côte d'Ivoire |
| title_auth | From a Developing to an Emerging Economy: Côte d'Ivoire's Tax Policy Challenges |
| title_exact_search | From a Developing to an Emerging Economy: Côte d'Ivoire's Tax Policy Challenges |
| title_full | From a Developing to an Emerging Economy: Côte d'Ivoire's Tax Policy Challenges Sarah, Perret, Alain, Charlet and Bert, Brys = Atteindre l'émergence : Les défis fiscaux de la Côte d'Ivoire / Sarah, Perret, Alain, Charlet et Bert, Brys |
| title_fullStr | From a Developing to an Emerging Economy: Côte d'Ivoire's Tax Policy Challenges Sarah, Perret, Alain, Charlet and Bert, Brys = Atteindre l'émergence : Les défis fiscaux de la Côte d'Ivoire / Sarah, Perret, Alain, Charlet et Bert, Brys |
| title_full_unstemmed | From a Developing to an Emerging Economy: Côte d'Ivoire's Tax Policy Challenges Sarah, Perret, Alain, Charlet and Bert, Brys = Atteindre l'émergence : Les défis fiscaux de la Côte d'Ivoire / Sarah, Perret, Alain, Charlet et Bert, Brys |
| title_short | From a Developing to an Emerging Economy: Côte d'Ivoire's Tax Policy Challenges |
| title_sort | from a developing to an emerging economy cote d ivoire s tax policy challenges |
| topic | Taxation Cote d'Ivoire |
| topic_facet | Taxation Cote d'Ivoire |
| url | https://doi.org/10.1787/5jlwj0564cxt-fr |
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