Improving Tax Administration in Developing Countries
Title | Improving Tax Administration in Developing Countries PDF eBook |
Author | Richard Miller Bird |
Publisher | International Monetary Fund |
Pages | 430 |
Release | 1992-09-15 |
Genre | Business & Economics |
ISBN |
"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.
Tax Administration in Developing Countries
Title | Tax Administration in Developing Countries PDF eBook |
Author | Mr.Charles Y. Mansfield |
Publisher | International Monetary Fund |
Pages | 26 |
Release | 1987-06-01 |
Genre | Business & Economics |
ISBN | 1451975392 |
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.
Current Challenges in Revenue Mobilization - Improving Tax Compliance
Title | Current Challenges in Revenue Mobilization - Improving Tax Compliance PDF eBook |
Author | International Monetary Fund |
Publisher | International Monetary Fund |
Pages | 81 |
Release | 2015-01-29 |
Genre | Business & Economics |
ISBN | 1498344895 |
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
Title | Guidelines for Improving Tax Administration in Developing Countries PDF eBook |
Author | United Nations. Dept. for Development Support and Management Services. Division for Governance, Public Administration, and Finance |
Publisher | |
Pages | 48 |
Release | 1997-01-01 |
Genre | Tax administration and procedure |
ISBN | 9789211231243 |
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.
Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies
Title | Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies PDF eBook |
Author | OECD |
Publisher | OECD Publishing |
Pages | 355 |
Release | 2021-09-15 |
Genre | |
ISBN | 9264424083 |
This report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their administration in 59 advanced and emerging economies.
Using Administrative Data to Enhance Policymaking in Developing Countries: Tax Data and the National Accounts
Title | Using Administrative Data to Enhance Policymaking in Developing Countries: Tax Data and the National Accounts PDF eBook |
Author | Lisbeth Rivas |
Publisher | International Monetary Fund |
Pages | 36 |
Release | 2018-08-02 |
Genre | Business & Economics |
ISBN | 148437259X |
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.
Designing a Tax Administration Reform Strategy
Title | Designing a Tax Administration Reform Strategy PDF eBook |
Author | Ms.Katherine Baer |
Publisher | International Monetary Fund |
Pages | 37 |
Release | 1997-03-01 |
Genre | Business & Economics |
ISBN | 1451980396 |
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.