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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Detalhes bibliográficos
Autor principal: Pellechio, Anthony
Outros Autores: Tanzi, Vito
Formato: Periódico
Idioma:English
Publicado em: Washington, D.C. : International Monetary Fund, 1995.
Colecção:IMF Working Papers; Working Paper ; No. 1995/022
Acesso em linha:Full text available on IMF