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The Administration of Tax Systems

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  • John Hasseldine

    (Tax Research Institute, Nottingham University Business School, University of Nottingham, U.K.)

Abstract

This chapter analyses recent developments in tax administration and best practice. The chapter begins by contextualizing tax administration through a discussion on the necessary separation between the operational tasks performed in tax administration and the more generic, but nevertheless crucial, issues of organization, strategy and internal management required in tax administration. The chapter then describes the recent genesis and the current context of tax administration - especially in Europe (and in Spain). The chapter then identifies prior attempts at benchmarking best practice before finally offering some conjectures on future best practice.

Suggested Citation

  • John Hasseldine, 2010. "The Administration of Tax Systems," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1021, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  • Handle: RePEc:ays:ispwps:paper1021
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    File URL: http://icepp.gsu.edu/files/2015/03/ispwp1021.pdf
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