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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Detalhes bibliográficos
Formato: Periódico
Idioma:English
Publicado em: Washington, D.C. : International Monetary Fund, 1992.
Acesso em linha:Full text available on IMF
Descrição
Resumo: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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Descrição Física:1 online resource (419 pages)
Formato:Mode of access: Internet
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