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9 Assisting Taxpayers in Meeting Their Obligations Under the Law

9 Assisting Taxpayers in Meeting Their Obligations Under the Law »

Source: Improving Tax Administration in Developing Countries

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 September 1992

ISBN: 9781557753175

Keywords: tax administration, tax system, tax reform, vat, tax returns

A judge in a tax dispute once remarked that “the art of taxation consists in so plucking the goose as to get the most feathers with the least hissing.” 1...

Improving Tax Administration in Developing Countries

Improving Tax Administration in Developing Countries »

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 September 1992

DOI: http://dx.doi.org/10.5089/9781557753175.071

ISBN: 9781557753175

Keywords: tax administration, tax system, tax reform, vat, tax returns

Taxation, like politics, is the art of the possible--yet most public finance texts ignore the critical role played by tax administration in restoring macroeconomic balance and promoting equity and efficiency. This...

Front Matter

Front Matter »

Source: Improving Tax Administration in Developing Countries

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 September 1992

ISBN: 9781557753175

Keywords: tax administration, tax system, tax reform, vat, tax returns

Taxation, like politics, is the art of the possible--yet most public finance texts ignore the critical role played by tax administration in restoring macroeconomic balance and promoting equity and efficiency. This...

8 Improving Tax Compliance

8 Improving Tax Compliance »

Source: Improving Tax Administration in Developing Countries

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 September 1992

ISBN: 9781557753175

Keywords: tax administration, tax system, tax reform, vat, tax returns

This paper comments on the experiences of several countries with regard to tax compliance and suggests certain general guidelines for improving it, particularly in countries where t...

4 Improving the Administration of the Colombian Income Tax, 1986-88

4 Improving the Administration of the Colombian Income Tax, 1986-88 »

Source: Improving Tax Administration in Developing Countries

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 September 1992

ISBN: 9781557753175

Keywords: tax administration, tax system, tax reform, vat, tax returns

Over the past thirty years, the Colombian income tax has undergone more or less constant change as the result of efforts by some to reform it and efforts of others to reverse that p...

6 Information Technology: Strategy of the Spanish Tax Administration

6 Information Technology: Strategy of the Spanish Tax Administration »

Source: Improving Tax Administration in Developing Countries

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 September 1992

ISBN: 9781557753175

Keywords: tax administration, tax system, tax reform, vat, tax returns

This paper analyzes the role that information technologies play in the Spanish tax administration and the role that we expect them to play in the future. In the paper we...

10 Organizational Structure and Human Resources in Tax Administration

10 Organizational Structure and Human Resources in Tax Administration »

Source: Improving Tax Administration in Developing Countries

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 September 1992

ISBN: 9781557753175

Keywords: tax administration, tax system, tax reform, vat, tax returns

Achieving good tax compliance involves a variety of factors such as the tax administration’s image, its employees’ credibility, their readiness to serve, and so on, many of which ha...

PART I Tax Administration and Tax Policy: Case Studies

PART I Tax Administration and Tax Policy: Case Studies »

Source: Improving Tax Administration in Developing Countries

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 September 1992

ISBN: 9781557753175

Keywords: tax administration, tax system, tax reform, vat, tax returns

...

PART II Reforming Tax Administration

PART II Reforming Tax Administration »

Source: Improving Tax Administration in Developing Countries

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 September 1992

ISBN: 9781557753175

Keywords: tax administration, tax system, tax reform, vat, tax returns

...

11 Privatization of Tax Administration

11 Privatization of Tax Administration »

Source: Improving Tax Administration in Developing Countries

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 September 1992

ISBN: 9781557753175

Keywords: tax administration, tax system, tax reform, vat, tax returns

To speak of privatizing tax administration is risky, despite the winds of reform blowing in that direction in this early part of the 1990s. At first sight, the title of this study m...