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...
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| Формат: | Журнал |
| Язык: | English |
| Опубликовано: |
Washington, D.C. :
International Monetary Fund,
1987.
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| Серии: | IMF Working Papers; Working Paper ;
No. 1987/042 |
| Online-ссылка: | Full text available on IMF |