Administrative Dimensions of Tax Reform
AbstractThe best tax policy in the world is worth little if it cannot be implemented effectively. Tax policy design in developing countries must therefore take the administrative dimension of taxation carefully into account. What can be done may to a considerable extent determine what is done in any country. This paper discusses the relationship between tax policy and tax administration. When can policy lead administration? When must policy initiatives wait on administrative reform? How exactly can both sides of the policy and administrative agenda be advanced together? The paper sets out the broad outlines of administrative reform -- the essential conditions for such reform, its principal components, and its limits as a way of solving critical tax problems and provides a short case study of the interaction of tax policy and tax administration in the Polish Tax reform of the early 1990s.
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Bibliographic InfoPaper provided by International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto in its series International Tax Program Papers with number 0302.
Length: 36 Pages
Date of creation: Apr 2003
Date of revision: May 2003
Publication status: Published under same title in Asia-Pacific Tax Bulletin, Vol. 10, no. 3, 2004, pp. 3-21.
tax administration; tax policy; tax reform; Poland;
Other versions of this item:
- H29 - Public Economics - - Taxation, Subsidies, and Revenue - - - Other
- H83 - Public Economics - - Miscellaneous Issues - - - Public Administration
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CREMA Working Paper Series
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- Richard M. Bird & Jorge Martinez-Vazquez & Benno Torgler, 2014. "Societal Institutions and Tax Effort in Developing Countries," Annals of Economics and Finance, Society for AEF, vol. 15(1), pages 301-351, May.
- Richard M. Bird & Jorge Martinez-Vazquez & Benno Torgler, 2008. "Societal Institutions and Tax Effort in Developing Countries," CEMA Working Papers 582, China Economics and Management Academy, Central University of Finance and Economics.
- Richard M. Bird & Jorge Martinez-Vazquez & Benno Torgler, 2004. "Societal Institutions and Tax Effort in Developing Countries," International Tax Program Papers 0411, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto.
- Richard M. Bird & Jorge Martinez-Vazquez & Benno Torgler, 2004. "Societal Institutions and Tax Effort in Developing Countries," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0406, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
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