Smart Tax Administration
AbstractThe “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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Bibliographic InfoArticle provided by The World Bank in its journal Economic Premise.
Volume (Year): (2010)
Issue (Month): 36 (October)
taxation; development; developing countries; tax policy; policy recommendations; budget; government spending; income; GDP;
Other versions of this item:
- H2 - Public Economics - - Taxation, Subsidies, and Revenue
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
- H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
- H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
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