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Natural resource revenues provide a valuable source to finance public investment in developing countries, which frequently face borrowing constraints and tax revenue mobilization problems. This paper develops a dynamic stochastic small open economy model to analyze the macroeconomic effects of investing natural resource revenues, making explicit the role of pervasive features in these countries including public investment inefficiency, absorptive capacity constraints, Dutch disease, and financing needs to sustain capital. Revenue exhaustibility raises medium-term issues of how to sustain capital built during a windfall, while revenue volatility raises short-term concerns about macroeconomic instability. Using the model, country applications show how combining public investment with a resource fund---a sustainable investing approach---can help address the macroeconomicproblems associated with both exhaustibility and volatility. The applications also demonstrate how the model can be used to determine the appropriate magnitude of the investment scaling-up (accounting for the financing needs to sustain capital) and the adequate size of a stabilization fund (buffer).

This book provides a new institutional economics perspective on alternative models of local governance, offering a comprehensive view of local government organization and finance in the developing world. The experiences of ten developing/transition economies are reviewed to draw lessons of general interest in strengthening responsive, responsible, and accountable local governance. The book is written in simple user friendly language to facilitate a wider readership by policy makers and practitioners in addition to students and scholars of public finance, economics and politics.

This is a major book in a key area of development economics. It gives a comprehensive survey of the link between income distribution and the growth of national income, bringing out major patterns and trends, and concluding that there is still considerable scope for growth with equity in LDCs.

This paper is organized as follows. In chapter two, Samson Bilangna and Marcellin Djeuwo from the Cameroon customs administration present the history and the outcomes of the performance measurement policy launched by their administra-tion: the General Directorate of Customs signed 'performance contracts' with the frontline customs officers in 2010 and with some importers in 2011. In chapter three, Jose-Maria Munoz, an anthropologist, offers a complementary view of the introduction of figures in the Cameroon tax administration. The fourth chapter ends the book's first part, which focuses on performance measurement. Xavier Pascual from the French customs administration describes the system implemented by his administration to measure the collective performance of customs units and bureaus. In chapter five, Anne-Marie Geourjon and Bertrand Laporte, who are both economists, and Ousmane Coundoul and Massene Gadiaga, who are from the Senegalese customs administration, present the use of data mining to select imports for inspection. This project is being developed in Senegal and embodies the concept of risk analysis. Sharing the same global aim to make controls more efficient, economists Gael Raballand and Guillermo Arenas from the World Bank and anthropologist Thomas Cantens from the World Customs Organization suggest, in chapter six, using mirror statistics to detect potentially fraudulent import flows. Mirror statistics calculate the gaps of foreign trade statistics between two trading partner countries. To conclude the second part on the integration of measurement in information systems, Soyoung Yang from the Korea Customs Service (KCS), in chapter eight, offers a case study on KCS's implementation of a single window system. With respect to risk analysis, the concept of single window is widespread in the trade and customs environments, but few concrete achievements have been presented and analyzed.

Objetivo: Este estudo teve como objetivo investigar o impacto da digitalização na eficiência e na eficácia de custos da administração tributária argelina. Referencial Teórico: Este estudo baseia-se, em seu aspecto teórico, em uma compreensão abrangente de tudo relacionado à digitalização e à digitalização da administração tributária, bem como em uma revisão de estudos anteriores sobre o assunto. Método: O estudo empregou uma análise da administração tributária argelina e seu processo de transformação digital. Examinou as receitas e custos fiscais de 2013 a 2023. Resultados e Discussão: A digitalização levou a um aumento de 70% na receita tributária e uma redução de 50% no custo de arrecadação de um dinar. A digitalização melhorou a eficiência geral da administração tributária, como evidenciado pelo constante superamento das metas de receita nos últimos anos. Implicações da Pesquisa: Os resultados sugerem que a digitalização pode melhorar significativamente a eficiência e a eficácia dos sistemas de administração tributária. Os formuladores de políticas e as autoridades fiscais da Argélia e de outros países em desenvolvimento podem se beneficiar dos insights obtidos neste estudo para implementar iniciativas semelhantes de transformação digital. Originalidade/Valor: O estudo contribui para a compreensão do impacto da digitalização na administração tributária dos países em desenvolvimento. Fornece evidências empíricas dos efeitos positivos da digitalização sobre a receita tributária e a eficiência.

This paper examines the effects of IMF financial assistance on economic governance in developing countries, based on panel data analyses of perceived governance indicators. It uses a two-stage approach to address possible endogeneity issues. The results show that successful implementation of IMF programs is associated with improvements in the quality of economic governance. Specifically, the paper finds statistically robust results that IMF concessional programs through the Poverty Reduction and Growth Facility tend to enhance the rule of law and strengthen control of corruption. Through this exercise, however, no statistically significant effect is observed for assistances under the General Resource Account.

RésuméL’objet de cet article est d’analyser l’effet de la corruption sur la mobilisation des recettes publiques. Une analyse économétrique sur données de panel (125 pays et couvrant la période 1980-2002) permet de ne pas rejeter l’hypothèse d’un effet négatif de la corruption sur les recettes publiques. Cet effet négatif de la corruption n’affecte pas de manière identique les différentes composantes des recettes. En raison probablement des opportunités différentes de rente, la corruption modifie la structure du prélèvement public au profit des recettes tarifaires assises sur le commerce international et au détriment des impôts directs et indirects, dont en particulier la TVA. Il apparaît également qu’un canal de transmission important de la corruption sur le prélèvement public est celui transitant par un affaiblissement du civisme fiscal capté à travers des variables de l’action publique.Classification JEL – H2, O10, 017, C33. AbstractIn this paper, we analyze the relationship between corruption and public revenues. An empirical investigation of panel data (125 countries and covering the period 1980-2002) makes it possible not to reject the hypothesis that corruption has a negative effect on public revenues collection. However, the impact is different on the various components of revenue. This is because different rent opportunities are created by corruption which seems to modify public revenues structure in favour of customs tariffs revenues while reducing direct and indirect taxes such as VAT. It also appears that a major channel of corruption is the weakening of the tax morality which in this study is captured by various public service delivery variables. JEL Classification – H2, O10, O17, C33.

Les chocs économiques récents, notamment la pandémie de la COVID-19, ont illustré la fragilité des politiques publiques construites autour des sources de recettes concentrées. Le besoin de disposer d’une structure fiscale plus diversifiée constitue une préoccupation importante dans les pays en développement. Cet article analyse la diversification des recettes fiscales (DRF) de 39 pays d’Afrique, sur la période 2005-2019, en distinguant les pays riches en ressources naturelles des autres. Un indice de suivi de la DRF est construit. Les résultats indiquent que la valeur moyenne de cet indice pour l’Afrique se situe à 0,846, traduisant une performance insuffisante en matière de DRF. En outre, les facteurs qui déterminent la DRF sont analysés en employant la méthode bayésienne, la Méthode des moments généralisés (GMM) et la méthode des moindres carrés à variables dichotomiques et à biais corrigé (Least Squares Dummy Variable Corrected (LSDVC)). Les résultats montrent que le développement et la diversification économiques, la promotion du secteur industriel, des échanges commerciaux, de l’éducation, ainsi que le développement financier et celui de la digitalisation renforcent la DRF. En revanche, l’économie informelle, les ressources naturelles, la corruption et l’instabilité politique la détériorent. Ainsi, les pouvoirs publics devraient mettre l’accent sur la diversification économique, le développement de la digitalisation, la fiscalisation progressive du secteur informel et l’amélioration de la qualité des institutions, pour une diversification et une mobilisation accrues des recettes fiscales. Recent economic shocks, including the COVID-19 pandemic, illustrated the fragility of public policies built around concentrated revenue sources. The need for a more diversified tax structure is an important concern in developing countries. This article analyses the Tax Revenues Diversification (TRD) in 39 African countries over the period 2005-2019, distinguishing between resource-rich and resource-poor countries. An index for monitoring TRD is constructed. The results indicate that the average value of this index in Africa is 0.846, reflecting weak performance in terms of TRD. Moreover, factors that determine TRD are analyzed using the Bayesian Model Averaging (BMA) approach, the Generalized Moment Method (GMM) and the Least Squares Dummy Variable Corrected (LSDVC). The results show that economic development and diversification, promotion of the industrial sector, trade, education, and financial development and digitalization enhance TRD, whereas informal economy, natural resources, corruption, and political instability inhibit TRD. Thus, the government policies should focus on economic diversification, digitalization development, gradual taxation of the informal sector, and improving the quality of institutions to diversify and increase tax revenue mobilization.

In Argentina, the informal economy represents approximately a quarter of total production. This study examines size and determinants of revenue underreporting in Argentinian registered firms from the perception of professionals in the field of the economic sciences. We propose a theoretical model that is empirically validated by an ordinal logit regression analysis. According to the results, the degree of revenue underreporting decreases with company size. Other significant determinants of the phenomenon are firm and entrepreneur characteristics. Furthermore, revenue underreporting is positively associated with excessive bureaucracy, low probability of detection, avoidance of changes in tax typology, increase in revenues through sales without invoices, uncertainty generated by the economic recession; and negatively with the lack of control of the business. Administrative and regulatory simplification stands out as a desirable policy for the reduction of partial informality. En la Argentina la economía informal representa aproximadamente una cuarta parte de la producción total. Este trabajo examina el tamaño y los determinantes de la subdeclaración de ingresos en empresas argentinas registradas desde la percepción de los profesionales en ciencias económicas. Para esto, se propone un modelo teórico que se valida empíricamente mediante un análisis de regresión logit ordinal. Según los resultados, el grado de subfacturación disminuye con el tamaño de las empresas, y las características de la firma y el empresario resultan determinantes significativos del fenómeno. Asimismo, la subfacturación se asocia de manera positiva con la excesiva burocracia, la baja probabilidad de detección, la elusión de cambios en la tipología tributaria, el incremento de ingresos mediante ventas sin factura y la incertidumbre generada por recesión económica; y negativamente, con la falta de control del negocio. La simplificación administrativa y regulatoria se destaca como política deseable para la reducción de la informalidad parcial.