Tax Administration and the Small Taxpayer /
Small taxpayers should pay their appropriate revenue share while their compliance costs should be reduced. This assumes importance as restructuring in emerging markets has meant rapid growth in services through self-employed small entrepreneurs, who have good revenue potential. Administrative facili...
| 第一著者: | |
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| フォーマット: | 雑誌 |
| 言語: | English |
| 出版事項: |
Washington, D.C. :
International Monetary Fund,
2004.
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| シリーズ: | IMF Policy Discussion Papers; Policy Discussion Paper ;
No. 2004/002 |
| オンライン･アクセス: | Full text available on IMF |