Improving Tax Administration in Developing Countries
Author | : Richard Miller Bird |
Publisher | : International Monetary Fund |
Total Pages | : 430 |
Release | : 1992-09-15 |
ISBN-10 | : STANFORD:36105008501525 |
ISBN-13 | : |
Rating | : 4/5 (25 Downloads) |
Book excerpt: "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 fills a gap in the literature by linking tax policy and tax administration reform and exploring ways to improve taxpayer compliance. 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. The editors are authorities on tax policy and administration and have published extensively on tax issues."--P. [4] of cover.