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...

पूर्ण विवरण

ग्रंथसूची विवरण
मुख्य लेखक: Terkper, Seth
स्वरूप: पत्रिका
भाषा:English
प्रकाशित: Washington, D.C. : International Monetary Fund, 2008.
श्रृंखला:IMF Working Papers; Working Paper ; No. 2008/116
ऑनलाइन पहुंच:Full text available on IMF