The Administration of Tax Systems
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.
|Date of creation:||01 May 2010|
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