Revenue Administration : Implementing a High-Wealth Individual Compliance Program /

This technical note is provided as guidance to tax administrations that are considering a program to enhance the tax compliance of high wealth individuals. The note explains the rationale for a specialized compliance program for this segment of the taxpayer base and provides guidance on defining the...

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Détails bibliographiques
Auteur principal: Mc Laughlin, Lucilla
Autres auteurs: Buchanan, John
Format: Revue
Langue:English
Publié: Washington, D.C. : International Monetary Fund, 2017.
Collection:Technical Notes and Manuals; Technical Notes and Manuals ; No. 2017/007
Accès en ligne:Full text available on IMF