The 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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Paper 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. Handle: RePEc:ttp:itpwps:0302
Find related papers by JEL classification: H29 - Public Economics - - Taxation, Subsidies, and Revenue - - - Other H83 - Public Economics - - Miscellaneous Issues - - - Public Administration
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References listed on IDEAS Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
Slemrod, Joel & Yitzhaki, Shlomo, 2002.
"Tax avoidance, evasion, and administration,"
Handbook of Public Economics,
in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 3, chapter 22, pages 1423-1470
Elsevier.
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