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01700cas a2200241 a 4500 |
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AALejournalIMF012417 |
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|c 5.00 USD
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|z 9781462314218
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|a 2075-8669
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|a BD-DhAAL
|c BD-DhAAL
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|a Russell, Barrie.
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|a Revenue Administration :
|b Developing a Taxpayer Compliance Program /
|c Barrie Russell.
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|a Washington, D.C. :
|b International Monetary Fund,
|c 2010.
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|a 1 online resource (16 pages)
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|a Technical Notes and Manuals
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|a <strong>Off-Campus Access:</strong> No User ID or Password Required
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|a <strong>On-Campus Access:</strong> No User ID or Password Required
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|a Electronic access restricted to authorized BRAC University faculty, staff and students
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|a This technical note describes the importance of a taxpayer compliance program. Improving tax compliance requires long-term reform efforts, beginning with strengthening the organization and management of the revenue agency, implementing robust collection systems, and building capacity in core tax administration functions. Reform of the legal framework and judiciary is also often required to ensure that the necessary powers, penalty regimes, and dispute resolution processes are in place. This note explains how countries can improve tax compliance. Steps in developing a taxpayer compliance program are also elaborated.
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|a Mode of access: Internet
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|a Technical Notes and Manuals; Technical Notes and Manuals ;
|v No. 2010/017
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| 856 |
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|z Full text available on IMF
|u http://elibrary.imf.org/view/journals/005/2010/017/005.2010.issue-017-en.xml
|z IMF e-Library
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