Improving Large Taxpayers' Compliance : A Review of Country Experience /

One area that has not been reviewed in developing countries is the growing focus on different segments of the taxpayer population-including the large taxpayers-as a way to encourage greater stability in public revenue flows, improve the effectiveness and efficiency of tax administration, and introdu...

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Détails bibliographiques
Auteur principal: Benon, Olivier
Autres auteurs: Baer, Katherine, Toro R., Juan
Format: Revue
Langue:English
Publié: Washington, D.C. : International Monetary Fund, 2002.
Collection:Occasional Papers; Occasional Paper ; No. 2002/006
Accès en ligne:Full text available on IMF