A Comparative View on the Tax Performance of Developing Countries: Regional Patterns Non-tax Revenue and Governance [Dataset]

Some countries fail to ensure that their citizens and businesses make an appropriate contribution to the financing of public tasks. But not all countries with a low tax ratio automatically fall into this cat-egory. This paper presents an approach to bridge the gap between probabilistic statements based on statistical analyses, and country-specific information. Rather than defining general across-the-board criteria, the approach accounts for different development levels and other influencing factors, such as regional patterns, non-tax revenue and governance. Findings on individual countries or groups of countries should put governments, donors and international organisations in a better position to decide on tax reform programmes and aid modalities.

部分国家未能确保其公民与企业为公共事务筹资做出适当贡献。但并非所有低税收比率的国家都会自动归入此类范畴。本文提出了一种方法，用以弥合基于统计分析的概率性表述与特定国家国情信息之间的鸿沟。该方法并未设定普适性的统一标准，而是考量了不同发展水平以及区域特征、非税收入、治理水平等其他影响因素。针对单个国家或国家集团的研究结果，能够帮助各国政府、援助方及国际组织更妥善地制定税收改革方案与援助模式。