Tax Administration in Developing Countries : An Economic Perspective

Author/Editor:

Charles Y. Mansfield

Publication Date:

June 1, 1987

Disclaimer: This Working Paper should not be reported as representing the views of the IMF.The views expressed in this Working Paper are those of the author(s) and do not necessarily represent those of the IMF or IMF policy. Working Papers describe research in progress by the author(s) and are published to elicit comments and to further debate

Summary:

This paper examines the role of tax administration in developing countries from an economic perspective. The traditional separation of tax policy and tax administration in the literature is shown to break down in developing countries, where tax administrators decide in what manner complicated tax legislation should actually be applied. After surveying economic literature dealing with tax administration, the paper offers guidelines on how tax administrators can help implement more efficient and equitable tax systems.

Series:

Working Paper No. 87/42

Subject:

English

Publication Date:

June 1, 1987

ISBN/ISSN:

9781451975390/1018-5941

Stock No:

WPIEA0421987

Price:

$10.00 (Academic Rate:$10.00)

Format:

Paper

Pages:

26

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