Revenue Authorities : Issues and Problems in Evaluating their Success /

Revenue authorities (RAs) have been adopted by some countries as an alternative delivery model for improved revenue administration. They are sometimes seen as a possible solution to problems such as low rates of tax compliance, ineffective tax administration staff, and corruption. The paper discusse...

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Autor principal: Kidd, Maureen
Altres autors: Crandall, William Joseph
Format: Revista
Idioma:English
Publicat: Washington, D.C. : International Monetary Fund, 2006.
Col·lecció:IMF Working Papers; Working Paper ; No. 2006/240
Accés en línia:Full text available on IMF