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...

Szczegółowa specyfikacja

Opis bibliograficzny
Format: Czasopismo
Język:English
Wydane: Washington, D.C. : International Monetary Fund, 1992.
Dostęp online:Full text available on IMF
Opis
Streszczenie: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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Opis fizyczny:1 online resource (419 pages)
Format:Mode of access: Internet
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