III Review of LTU Performance
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; taxpayer unit; large taxpayer; reform program; tax administration function; Tax administration core functions; Tax collection; Auditing

Abstract

This section reviews the performance of LTUs in selected countries in five regions (central and eastern Europe; the Baltics and the CIS; Africa; Asia and the Pacific; and Latin America). The effectiveness of the LTUs in these countries is first assessed on the basis of a set of general indicators that reflect the main advantages and risks associated with LTUs.30 The experience of individual country LTUs in each region is then discussed, including the authorities’ own assessment of the effectiveness of their large taxpayer operations.

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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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