Accounting Challenges for Semi-Autonomous Revenue Agencies in Developing Countries /
The paper discusses the improvements which a semi-autonomous revenue agency (SARA) must make to its records to meet fiscal and financial accounting obligations. SARAs are legal entities, such as a service or a department, which are required to prepare accrual records that may diverge from a treasury...
| المؤلف الرئيسي: | |
|---|---|
| التنسيق: | دورية |
| اللغة: | English |
| منشور في: |
Washington, D.C. :
International Monetary Fund,
2008.
|
| سلاسل: | IMF Working Papers; Working Paper ;
No. 2008/116 |
| الوصول للمادة أونلاين: | Full text available on IMF |