Improving Tax Administration in Developing Countries

International Monetary Fund

• 15 september 1992
• 9781455230600

Samenvatting:

Taxation, like politics, is the art of the possible--yet most public finance texts ignore the critical role played by tax administration in restoring macroeconomic balance and promoting equity and efficiency. This volume, edited by Richard M. Bird and Milka Casanegra de Jantscher, fills a gap in the literature by linking tax policy and tax administration reform and exploring ways to improve taxpayer compliance.