Tax Farming : A Radical Solution for Developing Country Tax Problems? /

Systemic tax administration problems in many developing countries have led to a search for radical solutions. One such proposed solution is tax farming. Tax farming is a system wherein the right to collect taxes is auctioned off to the highest bidder. An analysis of the historical experience with ta...

Повний опис

Бібліографічні деталі
Автор: Stella, Peter
Формат: Журнал
Мова:English
Опубліковано: Washington, D.C. : International Monetary Fund, 1992.
Серія:IMF Working Papers; Working Paper ; No. 1992/070
Онлайн доступ:Full text available on IMF