Improving Tax Administration In Developing Countries
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Improving Tax Administration in Developing Countries
Author | : Richard Miller Bird,Ms.Milka Casanegra de Jantscher,International Monetary Fund |
Publsiher | : International Monetary Fund |
Total Pages | : 430 |
Release | : 1992-09-15 |
Genre | : Business & Economics |
ISBN | : STANFORD:36105008501525 |
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"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 fills a gap in the literature by linking tax policy and tax administration reform and exploring ways to improve taxpayer compliance. 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. The editors are authorities on tax policy and administration and have published extensively on tax issues."--P. [4] of cover.
Current Challenges in Revenue Mobilization Improving Tax Compliance
Author | : International Monetary Fund |
Publsiher | : International Monetary Fund |
Total Pages | : 81 |
Release | : 2015-01-29 |
Genre | : Business & Economics |
ISBN | : 9781498344890 |
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This paper addresses core challenges that all tax administrations face in dealing with noncompliance—which are now receiving renewed attention. Long a priority in developing countries, assuring strong compliance has acquired greater priority in countries facing intensified revenue needs, and is critical for fairness and statebuilding. Series: Policy Papers
Guidelines for Improving Tax Administration in Developing Countries
Author | : United Nations. Dept. for Development Support and Management Services. Division for Governance, Public Administration, and Finance |
Publsiher | : Unknown |
Total Pages | : 48 |
Release | : 1997-01-01 |
Genre | : Tax administration and procedure |
ISBN | : 9211231248 |
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This publication offers guidelines on such issues as reforming the structural organization of tax administration; enhancing the performance of its essential functions with emphasis on taxpayer registration; collection & audit.
Designing a Tax Administration Reform Strategy
Author | : Ms.Katherine Baer,Mr.Carlos Silvani |
Publsiher | : International Monetary Fund |
Total Pages | : 37 |
Release | : 1997-03-01 |
Genre | : Business & Economics |
ISBN | : 9781451980394 |
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Building on previous FAD work in the tax administration field, this paper defines broad criteria for diagnosing the problems in a country’s tax administration and formulating an appropriate reform strategy. To be effective, this strategy should be based on the size of the tax gap and the country’s particular circumstances. This paper discusses some guiding principles which have provided the basis for successful reforms, including: reducing the tax system’s complexity, encouraging taxpayers’ voluntary compliance, differentiating the treatment of taxpayers by their revenue potential, and ensuring the reform’s effective management. Also discussed are specific bottlenecks that hinder the effectiveness of the tax administration’s operations.
Tax Reform in Developing Countries
Author | : Malcolm Gillis |
Publsiher | : Duke University Press |
Total Pages | : 560 |
Release | : 1989 |
Genre | : Business & Economics |
ISBN | : 0822308983 |
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This volume presents the work of experts on the tax reform in several developing countries, from the restructuring of the economy of post-war Japan to the 1986 reforms in Jamaica. This study is based on the conference convened by the Center for International Development Research of the Institute of Policy Sciences at Duke University in April 1988.
Taxation and Development
Author | : Mr.Michael Keen |
Publsiher | : International Monetary Fund |
Total Pages | : 30 |
Release | : 2012-09-01 |
Genre | : Business & Economics |
ISBN | : 9781475510294 |
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Issues of taxation and development, which have long been a central concern of the IMF, have attracted wider and renewed interest in the last few years. This paper reflects on three broad lessons of experience: that developing countries differ vastly in tax matters, and in ways that are less than fully understood; that the history of ‘big ideas’ in guiding tax reform for developing countries is decidedly mixed; and that the value of the emphasis often placed in this context on ‘informality’ is decidedly limited. It also asks whether ideas of ‘state building’ emphasized in some of the recent literature are likely to lead to practical advice much different from that commonly offered now.
Tax Administration in Developing Countries
Author | : Mr.Charles Y. Mansfield |
Publsiher | : International Monetary Fund |
Total Pages | : 26 |
Release | : 1987-06-01 |
Genre | : Business & Economics |
ISBN | : 9781451975390 |
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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.
Using Administrative Data to Enhance Policymaking in Developing Countries Tax Data and the National Accounts
Author | : Lisbeth Rivas,Mr.Joe Crowley |
Publsiher | : International Monetary Fund |
Total Pages | : 36 |
Release | : 2018-08-02 |
Genre | : Business & Economics |
ISBN | : 9781484371701 |
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Statistical agencies worldwide are increasingly turning to new data sources, including administrative data, to improve statistical coverage. Administrative data can significantly enhance the quality of national statistics and produce synergies with tax administration and other government agencies, supporting better decision making, policy advice, and economic performance. Compared to economic censuses and business surveys, administrative data are less burdensome to collect and produce more timely, detailed, and accurate data with better coverage. This paper specifically explores the use of value added tax and income tax records to enhance the compilation of national accounts statistics.