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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Detalles Bibliográficos
Autor principal: Pellechio, Anthony
Otros Autores: Tanzi, Vito
Formato: Revista
Lenguaje:English
Publicado: Washington, D.C. : International Monetary Fund, 1995.
Colección:IMF Working Papers; Working Paper ; No. 1995/022
Acceso en línea:Full text available on IMF