Improving Large Taxpayers' Compliance : A Review of Country Experience

Improving Large Taxpayers' Compliance : A Review of Country Experience
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Series:
Occasional Papers
Author(s):
Olivier Benon, Katherine Baer, and Juan Toro R.
Publisher:
INTERNATIONAL MONETARY FUND
Published Date:
April 2002
DOI:
http://dx.doi.org/10.5089/9781589061187.084
ISBN:
9781589061187
ISSN:
0251-6365
Page:
59
One area that has not been reviewed in developing countries is the growing focus on different segments of the taxpayer population-including the large taxpayers-as a way to encourage greater stability in public revenue flows, improve the effectiveness and efficiency of tax administration, and introduce innovations in the public sector. Based on a sample of about 40 countries, this paper provides an overview of country practices in terms of the organization, systems, and procedures used by tax administrations to monitor the compliance of the large taxpayers. The paper also reviews the effectiveness of large taxpayer operations in selected developing and transition countries where the IMF has recommended their establishment.
Chapter

III Review of LTU Performance

Author(s):
Olivier Benon, Katherine Baer, and Juan Toro R.
Published Date:
April 2002
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