IV Conclusions
Author: Mr. Olivier P. Benon, Ms. Katherine Baer, and Mr. Juan Toro R.
Language:
English
Keywords:
OP; taxpayer; LTU; tax; country; Hungarian LTU; LTU operation; headquarters office; LTU Establishment; LTU staff; LTU effectiveness; Tax administration core functions

Abstract

Beginning in the 1980s, the IMF has recommended that member countries facing revenue crises establish an LTU as a means to strengthen tax administration. In addition, establishment of an LTU has allowed many countries with scarce resources to begin implementing reform measures for immediate and visible results.

Cited By

Within Same Series

Other IMF Content

Other Publishers Content

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

  • Australian Taxation Office, Commissioner of Taxation Annual Report, 1999–2000. Available via Internet: http://www.ato.gov.au

  • Bodin, Jean-Paul, 2000, “Implementing a LTU and Self-Assessment Procedures in Iran,” Fiscal Affairs Department (unpublished; Washington: International Monetary Fund).

    • Search Google Scholar
    • Export Citation

  • Dos Santos, Paulo, 1994, “Administration of Large Taxpayers,” Fiscal Affairs Department (unpublished; Washington: International Monetary Fund).

    • Search Google Scholar
    • Export Citation

  • Ebrill, Liam, Michael Keen, Jean-Paul Bodin, and Victoria Summers, 2001, The Modern VAT (Washington: International Monetary Fund).

  • New Zealand, Inland Revenue Department, Commissioner’s Annual Report 2000. Available via Internet: http://www.ird.govt.nz

  • United Kingdom, H.M. Inland Revenue, Annual Report of the Commissioners, 1998–2001. Available via Internet: http://www.inlandrevenue.gov.uk

    • Search Google Scholar
    • Export Citation

  • United States, Department of the Treasury, Internal Revenue Service, “Modernizing America’s Tax Agency,” Publication 3349 (Rev. 1–2000), Catalog Number 27171U. Available via Internet: http://www.irs.gov/pub/irs-pdf/p3349.pdf

    • Search Google Scholar
    • Export Citation

  • Vehorn, Charles L. and John Brondolo, 1999, “Organizational Options for Tax Administration,” Bulletin for International Fiscal Documentation,Vol. 53 (November), pp. 499–512.

    • Search Google Scholar
    • Export Citation