Tax Administration in Developing Countries : An Economic Perspective /

This paper examines the role of tax administration in developing countries from an economic perspective. The traditional separation of tax policy and tax administration in the literature is shown to break down in developing countries, where tax administrators decide in what manner complicated tax le...

ver descrição completa

Detalhes bibliográficos
Autor principal: Mansfield, Charles
Formato: Periódico
Idioma:English
Publicado em: Washington, D.C. : International Monetary Fund, 1987.
coleção:IMF Working Papers; Working Paper ; No. 1987/042
Acesso em linha:Full text available on IMF

Registros relacionados