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Smart Tax Administration

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  • Bird, Richard

    (University of Toronto)

Abstract

The “smartest” development policy needs to be underpinned by “smart” tax policy. However, the best tax policy in the world is worth little if it cannot be implemented effectively. What can be done, to a considerable extent, inevitably determines what is done. Increasing tax revenues requires an effective tax administration: new taxpayers must be identified and brought into the tax net, and new collection techniques developed. Implementing such changes invariably takes time.

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File URL: http://siteresources.worldbank.org/INTPREMNET/Resources/EP36.pdf
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Bibliographic Info

Article provided by The World Bank in its journal Economic Premise.

Volume (Year): (2010)
Issue (Month): 36 (October)
Pages: 1-5

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Handle: RePEc:wbk:prmecp:ep36

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Keywords: taxation; development; developing countries; tax policy; policy recommendations; budget; government spending; income; GDP;

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