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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その他の著者: | |
フォーマット: | 雑誌 |
言語: | English |
出版事項: |
Washington, D.C. :
International Monetary Fund,
1995.
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シリーズ: | IMF Working Papers; Working Paper ;
No. 1995/022 |
オンライン・アクセス: | Full text available on IMF |