Improving tax administration in developing countries
By: edited by Richard M. Bird and Milka Casanegra de Jantscher.
Contributors: Bird, Richard Miller, 1938-; Casanegra de Jantscher, Milka.; International Monetary Fund.
Publisher: International Monetary Fund
Published: 1992
Place of publication: Washington, D.C
Language: eng
Number of pages: 403
Subjects: Tax administration and procedure -- Latin America -- Case studies -- Congresses; Taxation -- Latin America -- Case studies -- Congresses
Description: Taxation, like politics, is the art of the possible--yet most public finance texts ignore the ciritcal 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.
Notes: Includes bibliographical references.
Book is based on a conference held in Segovia, Spain, June 6-7, 1991.