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DEVELOPMENTS of TAX COLLECTION in BRAZIL Form

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taxes are crucial for development unfortunately today's developing countries are constrained in their ability to raise taxes here are some insights about various policies to help governments raise more taxes [Music] the first lesson is that information is really key third-party institutions employ a large number of employees and they also transact in numerous ways with firms similarly financial institutions large banks for example have numerous transactions with individual clients they have accounting records about exactly what it is that firms are doing on a day-to-day basis evidence from several developing countries shows that when the government has access to this information on the activities of firms and households they are able to raise taxes value-added tax or vat is a powerful tool to raise revenue and contrary to Conventional wisdom is also redistributive sales tax is self-enforcing because on the one hand the seller for a particular transaction will want to under-repo

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