Improving Tax Administration in Developing Countries.

Taxation, like politics, is the art of the possible--yet most public finance texts ignore the critical role played by tax administration in restoring macroeconomic balance and promoting equity and efficiency. This volume, edited by Richard M. Bird and Milka Casanegra de Jantscher, fills a gap in the...

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Bibliographic Details
Format: Journal
Language:English
Published: Washington, D.C. : International Monetary Fund, 1992.
Online Access:Full text available on IMF
Description
Summary:Taxation, like politics, is the art of the possible--yet most public finance texts ignore the critical role played by tax administration in restoring macroeconomic balance and promoting equity and efficiency. This volume, edited by Richard M. Bird and Milka Casanegra de Jantscher, fills a gap in the literature by linking tax policy and tax administration reform and exploring ways to improve taxpayer compliance.
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Physical Description:1 online resource (419 pages)
Format:Mode of access: Internet
Access:Electronic access restricted to authorized BRAC University faculty, staff and students