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Taxation is the art of the possible - yet most public finance texts ignore the critical role played by tax administration in restoring and maintaining macroeconomic balance and promoting equity and maximum efficiency. The administration of tax systems is poorly represented in most textbooks, often seen as trivial. This selection of papers links tax policy with tax administration and looks at ways to improve taxpayer compliance.
The Reform of Tax Administration; Tax Administration and Tax Policy - Case Studies - Tax administration reform in Bolivia and Uraguay, The nexus of tax administration and tax policy in Jamaica and Guatamala, Improving the administration of the Colombian income tax, The introduction of a value-added tax in Trinidad and Tobago, Information technology - strategy of the Spanish tax administration, Comments; Reforming Tax Administration; Tax administration and inflation; Improving tax compliance; Assisting taxpayers in meeting their obligations; Organisational structure and human resources in tax administration; Privatization of tax administration.
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- ID: 9781557753175
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