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Author: Roy W. Bahl
Publisher: World Bank Publications
Published: 1992
Total Pages: 58
ISBN-13: 3961003114
DOWNLOAD EBOOKThe causes of tax avoidance, of tax evasion, and of the failure to reach full revenue potential from road user taxes lie within tax structures and administrations - and those are the areas that need reform.
Author: Roy W. Bahl
Publisher:
Published: 1991
Total Pages: 180
ISBN-13:
DOWNLOAD EBOOKAuthor: Richard Miller Bird
Publisher: Baltimore, Md. : Johns Hopkins University Press
Published: 1990
Total Pages: 552
ISBN-13:
DOWNLOAD EBOOKSelection of studies relating to taxation in developing countries. The papers are organized under the following subjects: approaches to development taxation, lessons from experience, taxation and incentives, problems in direct taxation, the reform of indirect taxation, the role of local taxes, tax administration and tax policy. Contributors: Carl S. Shoup, Vito Tanzi, Richard Goode, Charles E. McLure, Richard Bird, Oliver Oldman, Sijbren Cnossen and many others.
Author: David M. G. Newbery
Publisher:
Published: 1988
Total Pages: 114
ISBN-13:
DOWNLOAD EBOOKAuthor: Mr.Charles Y. Mansfield
Publisher: International Monetary Fund
Published: 1987-06-01
Total Pages: 26
ISBN-13: 1451975392
DOWNLOAD EBOOKThis 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.
Author: Lisbeth Rivas
Publisher: International Monetary Fund
Published: 2018-08-02
Total Pages: 36
ISBN-13: 148437259X
DOWNLOAD EBOOKStatistical 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.
Author: Malcolm Gillis
Publisher: Duke University Press
Published: 1989
Total Pages: 560
ISBN-13: 9780822308980
DOWNLOAD EBOOKThis 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.
Author: Ehtisham Ahmad
Publisher: Cambridge University Press
Published: 1991-07-26
Total Pages: 362
ISBN-13: 9780521397421
DOWNLOAD EBOOKStudy on tax reform from basic economic principles with emphasis to guidelines for a practical tax reform for Pakistan.
Author: Richard Miller Bird
Publisher:
Published: 1975
Total Pages: 580
ISBN-13:
DOWNLOAD EBOOKSelection of studies relating to taxation in developing countries. The papers are organized under the following subjects: fiscal policy and economic development; taxation and the external sector; taxation of income and wealth; taxation of consumption; taxation and incentives; agricultural taxation; urban finance; tax administration.
Author: Richard Miller Bird
Publisher: International Monetary Fund
Published: 1992-09-15
Total Pages: 430
ISBN-13:
DOWNLOAD EBOOK"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.
