Front Matter Page
Fiscal Affairs Department
Contents
Introduction
I. Background on the Middle Eastern Region
II. Revenue Administration Reform and Policy Issues
III. Reform Effort Over the Past Ten Years in the Middle East
IV. Assessment and Evaluation
V. Conclusions
Appendices
I. Features of Tax Administration in Selected Middle Eastern Countries
II. Features of Customs Administration in Selected Middle Eastern Countries
III. Selected Case Studies (Egypt, Jordan, Lebanon, Morocco, Pakistan, and Sudan)
Boxes
1. Key Design Features that Are Conducive to Value-Added Tax Revenue Performance
2. Taxpayer Segmentation
Tables
1. Non-Oil Revenue Structure (Central Government)—Regional Average, 1997–2001
2. Revenues as a Percentage of GDP in Selected Countries, 1990 vs. 2000
3. Trade Taxes as a Share of Total Tax Revenue, 1980–98
4. Value-Added Tax Features by Region, November 2000
5. Characteristics of the Value-Added Tax in Middle Eastern Countries, 2004
6. Features of Tax Administration in Selected Countries, Early 1990s vs. Today
7. Features of Customs Administration in Selected Countries, Early 1990s vs. Today
8. Egypt: Consolidated Revenue Collection, 2001/02–2004/05
9. Jordan: Consolidated Revenue Collection, 2000–04
10. Lebanon: Consolidated Revenue Collection, 2002–04
11. Morocco: Consolidated Revenue Collection, 1999–2003
12. Pakistan: Federal Revenue Collection, 1999/00–2003/04
13. Sudan: Consolidated Revenue Collection, 2000–04