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United Nations Handbook on Selected Issues in Protecting the Tax Base of Developing Countries

image of United Nations Handbook on Selected Issues in Protecting the Tax Base of Developing Countries
Taxation plays a critical role in promoting sustainable development and developing countries face significant challenges in mobilizing domestic resources. This publication analyses a number of topics which are of particular interest and relevance to developing countries in raising revenues and protecting the tax base. It aims at providing practical assistance to these countries in assessing and addressing the relevant issues in an effective way. Primary audiences are officials of national tax authorities and ministries of finance in developing countries, other professionals dealing with tax matters, the general public, media and universities.

English

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Tax incentives: protecting the tax base

The present chapter seeks to provide an overview of key issues facing policymakers in deciding whether to use tax incentives to attract investment and how best to design and administer these incentives to minimize erosion of the tax base in developing countries. It focuses on three key questions

English

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