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|c 5.00 USD
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|z 9781475515237
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|a 1018-5941
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|a BD-DhAAL
|c BD-DhAAL
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|a Okello, Andrew.
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|a Managing Income Tax Compliance through Self-Assessment /
|c Andrew Okello.
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|a Washington, D.C. :
|b International Monetary Fund,
|c 2014.
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| 300 |
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|a 1 online resource (38 pages)
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|a IMF Working Papers
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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 Modern tax administrations seek to optimize tax collections while minimizing administration costs and taxpayer compliance costs. Experience shows that voluntary compliance is best achieved through a system of self-assessment. Many tax administrations have introduced self-assessment principles in the income tax law but the legal authority is not being consistently applied. They continue to rely heavily on 'desk' auditing a majority of tax returns, while risk management practices remain largely underdeveloped and/or underutilized. There is also plenty of opportunity in many countries to enhance the design and delivery of client-focused taxpayer service programs, and better engage with the private sector and other stakeholders.
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|a Mode of access: Internet
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|a IMF Working Papers; Working Paper ;
|v No. 2014/041
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| 856 |
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|z Full text available on IMF
|u http://elibrary.imf.org/view/journals/001/2014/041/001.2014.issue-041-en.xml
|z IMF e-Library
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