建设税收能力以促进增长和发展：调动国内收入的循证分析

FISCAL AFFAIRS DEPARTMENT Building Tax Capacity forGrowth and Development:Evidence-Based AnalysisforMobilizingDomesticRevenue Prepared byKatherine Baer,Matthieu Bellon,Matt Davies,RuudDeMooij,Vitor Gaspar,Andrea Lemgruber,MarioMansour,Fayçal Sawadogo,Misa Takebe,andCharles Vellutini FISCAL AFFAIRS DEPARTMENT DEPARTMENTAL PAPER Building Tax Capacity forGrowth and Development:Evidence-Based Analysis forMobilizing Domestic Revenue Prepared byKatherine Baer,Matthieu Bellon,Matt Davies,Ruud De Mooij,Vitor Gaspar,Andrea Lemgruber, Mario Mansour,Fayçal Sawadogo,Misa Takebe, and Charles Vellutini Cataloging-in-Publication DataIMF Library Names:Baer, Katherine, author. |Bellon, Matthieu, author.| Davies, Matthew Simon Cunliffe, author.|Mooij,Ruud A. de,author.| Gaspar, Vitor, author. |Lemgruber Viol, Andréa, author. | Mansour, Mario, author. |Sawadogo, Fayçal, author. | Takebe, Misa, author.| Vellutini, Charles, author. | International MonetaryFund, publisher.Title: Building tax capacity for growth and development : evidence-based analysis for mobilizing domestic revenue / Prepared by Katherine Baer, Matthieu Bellon, Matt Davies, Ruud De Mooij, Vitor Gaspar, AndreaLemgruber, Mario Mansour, Fayçal Sawadogo, Misa Takebe and Charles Vellutini.Other titles: Evidence-based analysis for mobilizing domestic revenue. | International Monetary Fund. Fiscal Affairs Department. Description: Washington, DC : International Monetary Fund, 2025.| Includes bibliographical references.Identifiers: ISBN:9798229027298(paper) 9798229027342(ePub)9798229027328(WebPDF) Subjects: LCSH: Taxation. | Tax administration and procedure.| Expenditures, public.Classification: HJ2305.B3 2025 Acknowledgments This paper was prepared by a staff team led by Katherine Baer,Ruud de Mooij,andVitor Gaspar andincludescontributions fromthe following FAD staff: Thomas Baunsgaard, Matthieu Bellon,Matt Davies,AndreaLemgruber, Mario Mansour,Fayçal Sawadogo,Misa Takebe,Charles Vellutini,ChristopheWaerzeggers,and FAD research analystsZhaoqing Liu,Saraf Nawar,Maëlle Pierre-Denis,KiranRimal,and Yuki Urata. The Departmental Paper Series presents research by IMF staff on issues of broad regional or cross-countryinterest. The views expressed in this paper are those of the author(s) and do not necessarily represent theviews of the IMF, its Executive Board, orIMF management. Publication orders may be placed online or through the mail:International Monetary Fund, Publication ServicesP.O. Box 92780, Washington, DC 20090, USAT. +(1) 202.623.7430publications@IMF.orgIMFbookstore.orgelibrary.IMF.org 1IMFBUILDING TAX CAPACITY FOR GROWTH AND DEVELOPMENT: EVIDENCE-BASED ANALYSIS FORMOBILIZING DOMESTIC REVENUE Contents Executive Summary..............................................................................................................................................3Acronyms and Abbreviations..............................................................................................................................5Introduction...........................................................................................................................................................6Why 15PercentMatters.......................................................................................................................................7TheSize of theGlobalChallenge......................................................................................................................10How toMakeProgress?.....................................................................................................................................16§Tax Systems Approach.........................................................................................................................16§ImprovingTax Design...........................................................................................................................18§FosteringTax Compliance....................................................................................................................25Support forBuilding Tax Capacity....................................................................................................................35Annex 1. Countries with aGainof atLeast5Percentof GDP,1990–2022...................................................37Annex 2. Countries with aLoss,1990–2022....................................................................................................38Annex 3. Classification ofCountrieswith aTax-to-GDPRatiobelow15Percentin 2022...........................39References..........................................................................................................................................................40 BOXES Box 1. Using FARI for Mining and Petroleum Tax Policy Analysis.......................................................................24Box 2.Escaping the Low Compliance Gap.........................................................