Administration Reform For Fiscal Systems In Transition Economies: The Case Of Vietnam
AbstractA clear connection should be made between the design of tax structures and administration reform as a condition for achieving the objectives of an overall reform program. At the moment, the generally accepted view is that administrative reforms should complement policy change; instead of giving either of these reforms preference over the other. The effective implementation of structure reforms depends on the active support of the tax administration, which, de facto, reflects the goodwill and attitude of the government toward change. The capacity of the administration to implement proposed structural changes is another important consideration in tax reform.
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Bibliographic InfoPaper provided by JDI Executive Programs in its series Development Discussion Papers with number 1993-02.
Length: 10 pages
Date of creation: Mar 1993
Date of revision:
reform; fiscal systems; transition economies; Vietnam;
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- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
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