Public Disclosure of Taxpayer Information as a Measure to Improve Tax Compliance /
This paper provides tax policymakers, who may be considering introducing a public disclosure system in order to improve tax compliance, possible options and issues to be taken into account in deciding and designing the system. The paper discusses disclosures in respect of both personal income tax an...
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| Format: | Tidsskrift |
| Sprog: | English |
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Washington, D.C. :
International Monetary Fund,
2021.
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| Online adgang: | Full text available on IMF |