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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...

1 The Reform of Tax Administration

1 The Reform 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

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...

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 may possibly s...

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

1 Progress, however, has often lagged in one important area, that of the administration of the tax. 2 This...

3 The Nexus of Tax Administration and Tax Policy in Jamaica and Guatemala

3 The Nexus of Tax Administration and Tax Policy in Jamaica and Guatemala »

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

It is almost inevitable that a report on taxation in a developing country, especially if prepared by an outside advisor or a donor, will end by pointing out that the primary problem is one of po...

5 The Introduction of a Value-Added Tax in Trinidad and Tobago

5 The Introduction of a Value-Added Tax in Trinidad and Tobago »

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

1 with steeply rising marginal rates, a uniform (with minor exceptions) external tariff that the countries could not unilaterally raise under...

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

...

7 Tax Administration and Inflation

7 Tax Administration and Inflation »

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 discusses the impact of inflation on tax systems and analyzes the revenue and administrative effects of measures designed to adjust tax systems for inflation....

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 have already be...

2 Tax Administration Reform in Bolivia and Uruguay

2 Tax Administration Reform in Bolivia and Uruguay »

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 study describes two different experiences in the area of tax administration. Each was successful: each brought about a significant increase in the effectiveness of tax administration and, c...