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Improving Tax Administration in Developing Countries / Richard Bird, Milka Casanegra de Jantscher.

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Format:
Book
Government document
Author/Creator:
Bird, Richard.
Contributor:
Casanegra de Jantscher, Milka.
International Monetary Fund.
Series:
Books
Language:
English
Subjects (All):
Tax administration and procedure--Latin America--Case studies--Congresses.
Tax administration and procedure.
Taxation--Latin America--Case studies--Congresses.
Taxation.
Physical Description:
1 online resource (416 p.)
Place of Publication:
Washington, D.C. : International Monetary Fund, 1992.
Language Note:
English
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.
Contents:
""Contents""; ""Foreword""; ""Preface""; ""Contributors""; ""1 The Reform of Tax Administration""; ""PART I: TAX ADMINISTRATION AND TAX POLICY: CASE STUDIES""; ""2 Tax Administration Reform in Bolivia and Uruguay""; ""Comments""; ""3 The Nexus of Tax Administration and Tax Policy in Jamaica and Guatemala""; ""Comments""; ""4 Improving the Administration of the Colombian Income Tax""; ""Comments""; ""5 The Introduction of a Value-Added Tax in Trinidad and Tobago""; ""Comments""; ""6 Information Technology: Strategy of the Spanish Tax Administration""; ""Comments""
""PART II: REFORMING TAX ADMINISTRATION""""7 Tax Administration and Inflation""; ""Comments""; ""8 Improving Tax Compliance""; ""Comments""; ""9 Assisting Taxpayers in Meeting Their Obligations Under the Law""; ""Comments""; ""10 Organizational Structure and Human Resources in Tax Administration""; ""Comments""; ""11 Privatization of Tax Administration""; ""Comments""
Notes:
Description based upon print version of record.
Includes bibliographical references at the end of each chapters.
Description based on print version record.
ISBN:
9786613847874
9781462341146
1462341144
9781455230600
145523060X
9781283535427
1283535424
9781455241620
1455241628

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