4 Law of Tax Administration and Procedure
Author:
Richard K. Gordon
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Language:
English
Print Publication Date:
23 Aug 1996
Keywords:
tax authority; taxpayer compliance; taxation authority; search power; enforcement effort; Tax administration core functions; Tax law; Income tax systems; Income and capital gains taxes

Abstract

The Ruler should act like a bee which collects honey without causing pain to the plant. —Mahabharata

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Cover Tax Law Design and Drafting, Volume 1
Tax Law Design and Drafting, Volume 1
ISBN:
9781557755872
Publication Date:
23 Aug 1996
Publisher:
International Monetary Fund
DOI:
https://doi.org/10.5089/9781557755872.071
Pages:
531