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...

Descrizione completa

Dettagli Bibliografici
Autore principale: Baer, Katherine
Altri autori: Silvani, Carlos
Natura: Periodico
Lingua:English
Pubblicazione: Washington, D.C. : International Monetary Fund, 1997.
Serie:IMF Working Papers; Working Paper ; No. 1997/030
Accesso online:Full text available on IMF