II Basic Characteristics of LTUs in Developing and Transition Countries
Author: Mr. Olivier P. Benon, Ms. Katherine Baer, and Mr. Juan Toro R.
Language:
English
Keywords:
OP; taxpayer; LTU; tax; country; Hungarian LTU; taxpayer compliance operation; taxpayer compliance; compliance operation; taxpayer population; taxpayer information; Tax administration core functions; Auditing; Arrears; Tax auditing and verification

Abstract

This section summarizes country responses to the LTU survey in several areas, ranging from a country’s main reason for establishing the LTU to the LTU’s organization and functions. The discussion of different aspects of LTUs across countries also highlights IMF guidelines and policy recommendations, where relevant.

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Cover Improving Large Taxpayers' Compliance
Improving Large Taxpayers' Compliance
A Review of Country Experience
Author: Mr. Olivier P. Benon, Ms. Katherine Baer, and Mr. Juan Toro R.
ISBN:
9781589061187
ISSN:
0251-6365
Publication Date:
29 Apr 2002
Publisher:
International Monetary Fund
DOI:
https://doi.org/10.5089/9781589061187.084
Pages:
59

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