Improving tax administration in developing countries
Erschienen:
1992
Verlag:
International Monetary Fund, Washington, D.C
Taxation, like politics, is the art of the possible--yet most public finance texts ignore the ciritcal role played by tax administration in restoring macroeconomic balance and promoting equity and efficiency. This volume fills a gap in the literature...
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Universitätsbibliothek der Eberhard Karls Universität
Fernleihe:
keine Fernleihe
Taxation, like politics, is the art of the possible--yet most public finance texts ignore the ciritcal role played by tax administration in restoring macroeconomic balance and promoting equity and efficiency. This volume fills a gap in the literature by linking tax policy and tax administration reform and exploring ways to improve taxpayer compliance
Book is based on a conference held in Segovia, Spain, June 6-7, 1991. - Includes bibliographical references. - Description based on print version record
Includes bibliographical references
Milka Casanegra de Jantscher and Richard M. BirdTax administration reform in Bolivia and Uruguay / Carlos A. Silvani and Alberto H.J. Radano: The reform of tax administration
Roy Bahl and Jorge Martinez-Vazquez: The nexus of tax administration and tax policy in Jamaica and Guatemala
Charles E. McLure, Jr., and Santiago Pardo R.: Improving the administration of the colombian income tax
John F. Due and Francis P. Greaney: The introduction of a value-added tax in Trinidad and Tobago
Rafael Moya and Jose-́Damiań Santiago: Information technology: strategy of the spanish tax administration
Milka Casenegra de Jantscher, Isaias Coetho, and Arturo Fernandez: Tax administration and inflation
Carlos A. Silvani: Improving tax compliance
Robert A. LeBaube and Charles L. Vehorn: Assisting taxpayers in meeting their obligations under the law
Aldo Schlemenson: Organizational structure and human resources in tax administration
Luis Fernando Ramiŕez Acuna︠.: Privatization of tax administration