IMF Working Papers

Tax Administration in Developing Countries: An Economic Perspective

By Charles Y. Mansfield

June 1, 1987

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Format: Chicago

Charles Y. Mansfield Tax Administration in Developing Countries: An Economic Perspective, (USA: International Monetary Fund, 1987) accessed November 21, 2024
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.

Subject: Income and capital gains taxes, Income tax systems, Personal income tax, Revenue administration, Tax administration core functions, Tax evasion, Taxes

Keywords: A tax administration, Foreign trade, Foreign trade tax, Income and capital gains taxes, Income tax systems, North America, Personal income tax, Point of view trade tax, Progressive tax, Tax administration, Tax administration core functions, Tax administrator, Tax employee, Tax evasion, Tax handle, Tax revenue, Tax strategy, Tax structure, Tax structure consist, Trade tax, WP

Publication Details

  • Pages:

    26

  • Volume:

    ---

  • DOI:

    ---

  • Issue:

    ---

  • Series:

    Working Paper No. 1987/042

  • Stock No:

    WPIEA0421987

  • ISBN:

    9781451975390

  • ISSN:

    1018-5941