2011年-IMF国际货币组织全球_Revenue_Mobilization_in_Developing_Countries_85页_1mb

Summary of "Revenue Mobilization in Developing Countries"

Core Content

This document, prepared by the Fiscal Affairs Department of the International Monetary Fund (IMF) and approved by Carlo Cottarelli, provides an in-depth analysis of revenue mobilization in developing countries, with a focus on lower-income countries (LICs). It outlines the challenges, trends, and potential reforms for improving tax systems, emphasizing the need for better governance, administrative capacity, and fairer tax structures.

Main Objectives

The main objective of revenue mobilization is to increase tax revenue, but this is not the only concern. The document highlights the importance of aligning tax reforms with broader fiscal and developmental goals, such as poverty alleviation and infrastructure development. It also stresses the need to evaluate the distributional impact of tax reforms and ensure that they support equitable public spending.

Key Trends and Recent Experience

• Resilience in Revenue: Lower-income countries (especially LICs) showed resilience in tax revenue during the global crisis.
• VAT Growth: There has been a notable increase in VAT revenues, which has contributed to overall tax performance.
• Corporate Income Tax (CIT) Performance: CIT has performed strongly in some countries, but there is room for improvement in base broadening.
• Trade Tax Decline: Trade tax revenues have declined in many countries, suggesting a shift away from reliance on these taxes.
• Regional Variations: Tax performance varies across regions, with sub-Saharan Africa showing improvement since the mid-1990s, while developing Asia has seen a decline.

Key Challenges and Opportunities

• Non-Compliance: A major challenge is non-compliance, particularly in informal sectors and among certain professionals.
• Weak Revenue Administration: Many countries suffer from weak tax administrations, low taxpayer morale, and poor governance.
• Resource Wealth: Countries with significant natural resource wealth often have higher tax ratios but also face volatility and challenges in managing resource revenues.
• Aid Dependency: Aid can displace domestic revenue, especially in countries with high corruption levels.
• Tax Exemptions: Many tax exemptions are inefficient and generate little revenue, often amounting to several percentage points of GDP.
• International Tax Competition: Trade liberalization and international tax competition are putting pressure on revenue collection.

Tax Reform Strategies

The IMF outlines several strategies for effective tax reform:

• Strengthen Revenue Administration: Improve the capacity to limit rent-seeking and ensure voluntary compliance through risk management and taxpayer segmentation.
• Implement a Broad-Based VAT: A VAT with a high threshold and few rates can significantly boost revenue, especially in lower-income countries.
• Broaden the Corporate Income Tax Base: Ensure CIT rates are competitive and the tax base is broad.
• Expand Personal Income Tax (PIT) Base: Include smaller businesses and professionals in the PIT base.
• Tax Capital Income Efficiently: Ensure a coherent and effective taxation of capital income.
• Levying Excises: Use excises on key items to support revenue and social goals.
• Taxing Small Businesses: Implement simple but coherent tax regimes for small businesses.
• Strengthen Real Estate Taxes: These can provide long-term benefits for local government finance.
• Tax Expenditure Analysis: Develop capacity for tax expenditure and broader policy analysis.

Governance and Fairness

• Taxation and State Power: Tax systems are central to the exercise of state power and can be a key driver for improving governance.
• Distributional Impact: The fairness of tax systems must be evaluated in the context of public spending, as regressive taxes may be necessary to fund progressive spending.
• Political Commitment: Strong political will is essential for successful tax reforms and sustained administrative improvements.

Emerging Concerns

• International Taxation and Regional Integration: Challenges from international tax competition and regional integration require closer cooperation and coordination.
• Taxing Elites: Greater focus is needed on taxing high-income individuals and elites, which is crucial for the legitimacy and fairness of tax systems.

Conclusion

The IMF highlights that while there are common challenges and strategies across developing countries, the specific context of each country plays a significant role in determining the effectiveness of reforms. Political will, administrative capacity, and coherent tax policies are essential for improving revenue mobilization. The analysis suggests that many lower-income countries could increase their tax-GDP ratios by 2–4 percentage points through better tax administration and reform. The document serves as a guide for policymakers and stakeholders in developing countries to enhance their tax systems and support sustainable economic growth.