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...

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Autor principal: Pellechio, Anthony
Altres autors: Tanzi, Vito
Format: Revista
Idioma:English
Publicat: Washington, D.C. : International Monetary Fund, 1995.
Col·lecció:IMF Working Papers; Working Paper ; No. 1995/022
Accés en línia:Full text available on IMF