Series: Departmental Papers / Policy Papers
Author(s): William Joseph Crandall , Elizabeth Gavin , and Andrew Masters
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 08 March 2019
Keywords: Revenue administration, Tax administration code and regulations, Tax revenue, Tax administration, Consumption taxes, Tax evasion, Tax legislation, higher-income;lower-income;lower-income group;on-time;fragile state
This paper presents the results of the International Survey on Revenue Administration (ISORA) deployed during 2016 and covering fiscal years 2014 and 2015. It is made possible by the participation of 135 tax admini...