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...

Szczegółowa specyfikacja

Opis bibliograficzny
1. autor: Baer, Katherine
Kolejni autorzy: Silvani, Carlos
Format: Czasopismo
Język:English
Wydane: Washington, D.C. : International Monetary Fund, 1997.
Seria:IMF Working Papers; Working Paper ; No. 1997/030
Dostęp online:Full text available on IMF