Improving Tax Administration in Developing Countries (Paperback)

by International Monetary Fund

Format: Paperback 403 pages

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Taxation is the art of the possible - yet most public finance texts ignore the critical role played by tax administration in restoring and maintaining macroeconomic balance and promoting equity and maximum efficiency. The administration of tax systems is poorly represented in most textbooks, often seen as trivial. This selection of papers links tax policy with tax administration and looks at ways to improve taxpayer compliance.

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International Monetary Fund (IMF)


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