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...

وصف كامل

التفاصيل البيبلوغرافية
التنسيق: دورية
اللغة:English
منشور في: Washington, D.C. : International Monetary Fund, 1992.
الوصول للمادة أونلاين:Full text available on IMF
الوصف
الملخص: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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وصف مادي:1 online resource (419 pages)
التنسيق:Mode of access: Internet
وصول:Electronic access restricted to authorized BRAC University faculty, staff and students