The Reform of Tax Administration /
Tax administration plays a crucial role In determining a country's real (or effective) tax system. Unfortunately, tax administrations in many countries do not function optimally and distort the intention of tax laws. In order for taxation to have its intended effect on the allocation of resourc...
Автор: | |
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Інші автори: | |
Формат: | Журнал |
Мова: | English |
Опубліковано: |
Washington, D.C. :
International Monetary Fund,
1995.
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Серія: | IMF Working Papers; Working Paper ;
No. 1995/022 |
Онлайн доступ: | Full text available on IMF |