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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Bibliografische gegevens
Hoofdauteur: Baer, Katherine
Andere auteurs: Silvani, Carlos
Formaat: Tijdschrift
Taal:English
Gepubliceerd in: Washington, D.C. : International Monetary Fund, 1997.
Reeks:IMF Working Papers; Working Paper ; No. 1997/030
Online toegang:Full text available on IMF