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...

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Xehetasun bibliografikoak
Egile nagusia: Terkper, Seth
Formatua: Aldizkaria
Hizkuntza:English
Argitaratua: Washington, D.C. : International Monetary Fund, 2008.
Saila:IMF Working Papers; Working Paper ; No. 2008/116
Sarrera elektronikoa:Full text available on IMF