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Ms. Milka Casanegra de Jantscher


The subject of tax administration is extremely important both to those concerned with the key role increased tax yields can play in restoring macroeconomic balance and to those concerned with tax policy and its effects on the economy in general. As Tanzi (1987) has pointed out, tax administration plays a crucial role in determining the real (or effective) tax system, as opposed to the statutory tax system. Indeed, there is a growing conviction among tax policy specialists in developing countries that “policy change without administrative change is nothing” (Bird (1991, p. 39)) and that it is critical to ensure that “changes in tax policy are compatible with administrative capacity” (World Bank (1991, p. 51)). In a very real sense, “tax administration is tax policy” in developing countries (Casanegra de Jantscher (1990, p. 179)).