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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Bibliografski detalji
Glavni autor: Pellechio, Anthony
Daljnji autori: Tanzi, Vito
Format: Žurnal
Jezik:English
Izdano: Washington, D.C. : International Monetary Fund, 1995.
Serija:IMF Working Papers; Working Paper ; No. 1995/022
Online pristup:Full text available on IMF