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International Monetary Fund. Western Hemisphere Dept.
This Selected Issues paper looks at revenue mobilization efforts in Honduras. The country has made considerable progress over the last years, helping to stabilize its fiscal position. Although tax revenue collection ratios in Honduras are high, the statutory rates are aligned with regional peers. A formal benchmarking exercise supports the evidence pointing to Honduras’s relatively good collection performance. The authorities’ future revenue mobilization strategy should prioritize reforms aiming at increasing efficiency and compliance. The cost-benefit assessment of existing tax exemptions in terms of their policy objectives may offer guiding principles to prioritize reforms going forward. Compared to peers, statutory tax rates are similar and tax collection ratios are generally higher—a benchmarking exercise suggests that the current revenue envelope is close to its frontier. Going forward, there is a need to sustain revenue mobilization efforts, which will be instrumental to maintaining a sound fiscal position, reducing the infrastructure gap, and increasing social spending. Rationalizing large tax expenditures could contribute to these efforts.
Mr. John Norregaard, Ms. Victoria J Perry, and Mr. Michael Keen

tax is frequently very weak resulting in modest collection ratios (E). Various studies have reported dismal collection ratios (actual collections as a percent of liability or invoices) in a multitude of countries (for example, 50 percent in the Philippines, 60 percent in Kenya, 70 percent in Croatia, and 15 percent in Macedonia), while in Latin America the collection ratios at 75 percent or above generally are higher ( Bahl, 2009 , p.19). A low collection ratio may in some cases follow from the tax being collected by local authorities that may have a political

William Joseph Crandall, Elizabeth Gavin, and Mr. Andrew R Masters

Set 2) Figure 5. Median On-Time Payment Rate by Value Figure 6. Number of Responses by Online Filing Rate Figure 7. Number of Responses by Online Payment Rates, 2015 Figure 8. Distribution of Arrears-to-Collection Ratios, 2015 Figure 9. Distribution of the Cost of Collection Values, 2015 Figure 10. Institutional Arrangements Matrix, 2015 Figure 11. Institutional Arrangements Including Nature of Management Board, 2015 Figure 12. Full-Time Equivalent by Function, 2015 Figure 13. Staff Allocation by Type of Office, 2015 Figure 14. Staff by Age Group

International Monetary Fund. Fiscal Affairs Dept.

Liberia, 2009–12 3. Fiscal Operations of the Central Government, FY2008/09–FY2011/12 4. Central Government Budget vs. Actual Expenditure FY2008/09–FY2010/11 5. Composition Variance and Contingency Budget for PI–2 6. Liberia Actual Domestic Revenue Compared to Original Budget Estimates 7. Comprehensiveness of Budget Documentation 8. Financial Reporting Requirements of SOEs and AGAs 9. Public Access to Fiscal Information 10. Debt Collection Ratio for Tax Arrears 2009/10 and 2010/11 ( USD millions ) 11. Summary of the Characteristics of the PPC Act in