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Revenue authorities : issues and problems in evaluating their success /
Revenue authorities (RAs) have been adopted by some countries as an alternative delivery model for improved revenue administration. They are sometimes seen as a possible solution to problems such as low rates of tax compliance, ineffective tax administration staff, and corruption. The paper discusse...
| Clasificación: | Libro Electrónico |
|---|---|
| Autores principales: | , |
| Autor Corporativo: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Washington, D.C. :
International Monetary Fund,
©2006.
|
| Colección: | IMF working paper ;
WP/06/240. |
| Temas: | |
| Acceso en línea: | Texto completo |
MARC
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| 100 | 1 | |a Kidd, Maureen, |e author. | |
| 245 | 1 | 0 | |a Revenue authorities : |b issues and problems in evaluating their success / |c Maureen Kidd and William Crandall. |
| 260 | |a Washington, D.C. : |b International Monetary Fund, |c ©2006. | ||
| 300 | |a 1 online resource (93 pages) : |b illustrations | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
| 338 | |a online resource |b cr |2 rdacarrier | ||
| 340 | |g polychrome. |2 rdacc |0 http://rdaregistry.info/termList/RDAColourContent/1003 | ||
| 347 | |a text file |2 rdaft |0 http://rdaregistry.info/termList/fileType/1002 | ||
| 490 | 1 | |a IMF working paper, |x 2227-8885 ; |v WP/06/240 | |
| 504 | |a Includes bibliographical references. | ||
| 588 | 0 | |a Print version record. | |
| 520 | |a Revenue authorities (RAs) have been adopted by some countries as an alternative delivery model for improved revenue administration. They are sometimes seen as a possible solution to problems such as low rates of tax compliance, ineffective tax administration staff, and corruption. The paper discusses RAs as a governance model, from the perspective of revenue administration and the almost universal desire to improve performance and compliance with the law. It compiles and analyses features of the model, examines reasons why revenue authorities were established, and explores the extent to which countries have evaluated the success of the model. It also assesses countries' own perceptions about how this model may have contributed to tax administration reform. Further, the paper discusses data collection difficulties in carrying out an assessment using econometric analysis, and the problem of attributing changes in performance to a particular governance model. The paper concludes that while there are subjective perceptions among countries with revenue authorities that their model has led to improved revenue administration and has spurred modernization, there is no objective analysis that countries with RAs have performed better in this regard than countries without RAs. | ||
| 506 | |3 Use copy |f Restrictions unspecified |2 star |5 MiAaHDL | ||
| 533 | |a Electronic reproduction. |b [Place of publication not identified] : |c HathiTrust Digital Library, |d 2010. |5 MiAaHDL | ||
| 538 | |a Master and use copy. Digital master created according to Benchmark for Faithful Digital Reproductions of Monographs and Serials, Version 1. Digital Library Federation, December 2002. |u http://purl.oclc.org/DLF/benchrepro0212 |5 MiAaHDL | ||
| 583 | 1 | |a digitized |c 2010 |h HathiTrust Digital Library |l committed to preserve |2 pda |5 MiAaHDL | |
| 505 | 0 | |a Contents -- Abbreviations and Acronyms -- I. INTRODUCTION -- II. KEY DEFINITIONS AND ISSUES -- III. REVIEW OF SELECTED LITERATURE -- IV. THE QUESTIONNAIRE RESPONSES AND OTHER DATA -- V. SUMMARY OF FINDINGS -- VI. ANALYSIS OF MAJOR ISSUES -- VII. CONCLUSIONS -- Bibliography for the Literature Review | |
| 546 | |a English. | ||
| 590 | |a ProQuest Ebook Central |b Ebook Central Academic Complete | ||
| 650 | 0 | |a Revenue |x Accounting. | |
| 650 | 0 | |a Tax administration and procedure. | |
| 650 | 6 | |a Impôt |x Administration et procédure. | |
| 650 | 7 | |a Revenue |x Accounting |2 fast | |
| 650 | 7 | |a Tax administration and procedure |2 fast | |
| 700 | 1 | |a Crandall, William Joseph., |e author. | |
| 710 | 2 | |a International Monetary Fund. |b Fiscal Affairs Department. | |
| 758 | |i has work: |a Revenue authorities (Text) |1 https://id.oclc.org/worldcat/entity/E39PCH9b6DvJFYvt9tqkK3dcKd |4 https://id.oclc.org/worldcat/ontology/hasWork | ||
| 776 | 0 | 8 | |i Print version: |a Kidd, Maureen. |t Revenue authorities. |d Washington, D.C. : International Monetary Fund, Fiscal Affairs Dept., ©2006 |w (OCoLC)105889193 |
| 830 | 0 | |a IMF working paper ; |v WP/06/240. | |
| 856 | 4 | 0 | |u https://ebookcentral.uam.elogim.com/lib/uam-ebooks/detail.action?docID=3014491 |z Texto completo |
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