Tax Reform in Developing Countries (Chinese)

As the World Bank has become increasingly active in structural adjustment and other types of policy-based lending in developing countries, growing demands have been placed on it to suggest, and sometimes supervise, desirable tax reforms in developing countries. In response, the Bank launched a tax reform project several years ago to study the experiences of developing countries that had initiated attempts at radical tax reform during the 1970s. The objective of the project was to obtain a better understanding of how developing countries could improve the performance of their tax systems. 'Tax Reform in Developing Countries' presents the findings of this project. It carefully examines the experience of eight developing countries that have undergone--and in some instances are still undergoing--significant and comprehensive tax reform. The countries are Bolivia, Colombia, Indonesia, Jamaica, Korea, Mexico, Morocco, and Turkey. It draws on their experiences to find lessons learned and to see how they may be applied to other countries on the road to tax reform. Equal attention is given to the process of tax reform, how it is implemented, and the substance or results of reform efforts. Throughout, the focus is on the practical rather than the theoretical aspects of tax reform. An introductory chapter describes the genesis of the research project and outlines the common research framework adopted for each country. It also summarizes the findings of the country-specific chapters that follow."