Improving Tax Administration in Developing Countries

September 15, 1992

Summary

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.

Subject: Income, Income and capital gains taxes, Income tax systems, National accounts, Personal income, Revenue administration, Tax administration core functions, Taxes, Value-added tax

Keywords: administration, Asia and Pacific, Australia and New Zealand, BOOK, Caribbean, Central America, delinquent taxpayer, Eastern Europe, Global, government, Income, Income and capital gains taxes, Income tax systems, Personal income, South America, stopfiling taxpayer, tax, tax administration, Tax administration core functions, tax authorities, taxpayer, taxpayer assistance, Value-added tax

Pages:
419
Volume:
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DOI:
https://doi.org/10.5089/9781557753175.071
Issue:
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Series:
Books
Stock No:
ITADEA0000000
ISBN:
9781557753175
ISSN:
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Notes

The papers included in the volume were prepared for a symposium sponsored by the Instituto de Estudios Fiscales of the Ministry of Finance of Spain.

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