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Improving tax administration in developing countries /

Taxation, like politics, is the art of the possible--yet most public finance texts ignore the ciritcal 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 refo...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Otros Autores: Bird, Richard M. (Richard Miller), 1938- (Editor ), Casanegra de Jantscher, Milka (Editor )
Formato: Electrónico eBook
Idioma:Inglés
Publicado: [Washington, D.C.] : International Monetary Fund, 1992.
Temas:
Acceso en línea:Texto completo

MARC

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245 0 0 |a Improving tax administration in developing countries /  |c edited by Richard M. Bird and Milka Casanegra de Jantscher. 
264 1 |a [Washington, D.C.] :  |b International Monetary Fund,  |c 1992. 
264 4 |c ©1992 
300 |a 1 online resource (1 volume) 
300 |a 1 online resource (xii, 403 pages) :  |b illustrations 
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500 |a Book is based on a conference held in Segovia, Spain, June 6-7, 1991. 
504 |a Includes bibliographical references. 
505 0 |a The reform of tax administration / Milka Casanegra de Jantscher and Richard M. Bird -- Tax administration reform in Bolivia and Uruguay / Carlos A. Silvani and Alberto H.J. Radano -- The nexus of tax administration and tax policy in Jamaica and Guatemala / Roy Bahl and Jorge Martinez-Vazquez -- Improving the administration of the colombian income tax / Charles E. McLure, Jr., and Santiago Pardo R. -- The introduction of a value-added tax in Trinidad and Tobago / John F. Due and Francis P. Greaney -- Information technology: strategy of the spanish tax administration / Rafael Moya and Jose-́Damiań Santiago -- Tax administration and inflation / Milka Casenegra de Jantscher, Isaias Coetho, and Arturo Fernandez -- Improving tax compliance / Carlos A. Silvani -- Assisting taxpayers in meeting their obligations under the law / Robert A. LeBaube and Charles L. Vehorn -- Organizational structure and human resources in tax administration / Aldo Schlemenson -- Privatization of tax administration / Luis Fernando Ramiŕez Acuna͡. 
520 0 |a Taxation, like politics, is the art of the possible--yet most public finance texts ignore the ciritcal 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. 
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700 1 |a Bird, Richard M.  |q (Richard Miller),  |d 1938-  |e editor. 
700 1 |a Casanegra de Jantscher, Milka,  |e editor. 
710 2 |a International Monetary Fund,  |e issuing body. 
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