Books

Improving Tax Administration in Developing Countries

Publication Date:

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.

Series:

Books

Subject:

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

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.