Designing a Tax Administration Reform Strategy : Experiences and Guidelines /
Building on previous FAD work in the tax administration field, this paper defines broad criteria for diagnosing the problems in a country's tax administration and formulating an appropriate reform strategy. To be effective, this strategy should be based on the size of the tax gap and the countr...
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| 格式: | 雜誌 |
| 語言: | English |
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Washington, D.C. :
International Monetary Fund,
1997.
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| 叢編: | IMF Working Papers; Working Paper ;
No. 1997/030 |
| 在線閱讀: | Full text available on IMF |