世界银行：2025年PFR基本面：税收浮力报告（英文版）

Medium-term fiscal sustainability relies on accurate projections of revenue mobilization. Assessing whether a government aligns tax mobilization with economic activity is important for prudent spending choices. Revenue projections depend on assumptions about how revenues will respond to changes in economic growth in the future, and the two concepts of tax elasticity and tax buoyancy are most used to assess this. While closely related, these two concepts are different and produce different out