Accounting Challenges for Semi-Autonomous Revenue Agencies (SARAs) in Developing Countries /
The paper discusses the improvements which a semi-autonomous revenue agency (SARA) must make to its records to meet fiscal and financial accounting obligations. SARAs are legal entities, such as a service or a department, which are required to prepare accrual records that may diverge from a treasury...
Call Number: | Libro Electrónico |
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Main Author: | |
Corporate Author: | |
Format: | Electronic eBook |
Language: | Inglés |
Published: |
Washington, D.C. :
International Monetary Fund,
2008.
©2008 |
Series: | IMF working paper ;
WP/08/116. |
Subjects: | |
Online Access: | Texto completo |