No sympathy for the devil!

Abstract

This series of working papers is intended to disseminate the Development Centre's research findings rapidly among specialists in the field concerned. These papers are generally available in the original English or French, with a summary in the other language. OECD Working Papers should not be reported as representing the official views of the OECD, the World Bank or of their member countries. The opinions expressed and arguments employed are those of the authors. This document, as well as any data and map included herein, are without prejudice to the status of or sovereignty over any territory, to the delimitation of international frontiers and boundaries and to the name of any territory, city or area. The statistical data for Israel are supplied by and under the responsibility of the relevant Israeli authorities. The use of such data by the OECD is without prejudice to the status of the Golan Heights, East Jerusalem and Israeli settlements in the West Bank under the terms of international law. Working Papers describe preliminary results or research in progress by the author(s) and are published to stimulate discussion on a broad range of issues on which the OECD works. Comments on Working Papers are welcomed, and may be sent to the OECD Development Centre,

Country tables, 1990-2018 – Tax revenues

“…These include numerous VAT exemptions (for food, health, education, tourism), generous tax exemptions for firms in free economic zones and border regions associated with low compliance (Schlotterbeck, 2017 [43] ). Mele et al (2017 [45] ) estimated that the revenue foregone through the VAT exemptions amounted to 3.3% of gDP on average during the 2008-15 period, a much higher estimate than for peer countries. In addition, the Dominican Republic applied a relatively high VAT rate in 2018 of 18%.…”

“…Sus cifras de recaudación de IVA son también de las más bajas de la región de América Latina y el Caribe, con solo un 4.6% del PIB, frente al 6.0% de promedio de América Latina y el Caribe. Varios factores de diseño y administración de impuestos pueden contribuir a la recaudación de IVA (Mele et al, 2017 [45] ). Entre ellos se incluyen numerosas exenciones de IVA (para alimentos, salud, educación, turismo), generosas exenciones fiscales para empresas en zonas económicas libres y regiones fronterizas asociadas con un bajo cumplimiento (Schlotterbeck, 2017 [43] ).…”

Fiscal revenues from non-renewable natural resources (NRNR)

“…Overall, however, existing regulations often fail to be effectively enforced (The Dialogue and IDB, 2019 [23] ; OECD, 2018 [26] ; OECD, 2017 [27] ) and only one third of the population reported trusting the judiciary compared to 56% in OECD countries. An indication of this lack of effectiveness is that the de jure quality of political finance regulations only manages to impact on corruption if judicial independence is high and thus able to ensure the enforcement of these, and other, regulations (Lopez, Rodriguez and Valentini, 2017 [28] ). According to a study carried out by Global Integrity, in the region there is a gap of around 20 % regarding scores measuring the de jure regulatory framework (65) and its enforcement (45) (Global Integrity, sunlight foundation, 2015 [29] ).…”

Porcentagem predeterminada do total de gastos, 2018

“…Entre as políticas essenciais para assegurar que as decisões governamentais sejam tomadas tendo em mente o interesse público em todos os escalões da administração pública estão a promoção da integridade e da transparência nos processos eleitorais e de financiamento político, a regulamentação da participação legítima e da prática do lobby na formulação de políticas e a promoção da responsabilização social por meio da transparência, abertura e acesso à informação, bem como de mecanismos de participação dos cidadãos. corrupção se a independência do judiciário for alta e, portanto, capaz de assegurar a aplicação dessas e de outras regulações (Lopez, Rodriguez e valentini, 2017 [28] ). Segundo um estudo realizado pela global Integrity, existe na região uma discrepância de cerca de 20% em relação às pontuações que medem o regime regulatório de jure (65) e sua aplicação (45) (global Integrity, Sunlight Foundation, 2015 [29] ).…”