Series: IMF Working Papers
Author(s): Andrew Okello
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 11 March 2014
Keywords: self-assessment, tax return, tax officials, tax administrations, General, Personal Income and Other Nonbusiness Taxes and Subsidies, Business Taxes and Subsidies,
Modern tax administrations seek to optimize tax collections while minimizing administration costs and taxpayer compliance costs. Experience shows that voluntary compliance is best achieved through a system of self-...