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...

תיאור מלא

מידע ביבליוגרפי
מחבר ראשי: Baer, Katherine
מחברים אחרים: Silvani, Carlos
פורמט: כתב-עת
שפה:English
יצא לאור: Washington, D.C. : International Monetary Fund, 1997.
סדרה:IMF Working Papers; Working Paper ; No. 1997/030
גישה מקוונת:Full text available on IMF