Accounting Challenges for Semi-Autonomous Revenue Agencies in Developing Countries
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References listed on IDEAS
- Pokar D Khemani & Jack Diamond, 2005. "Introducing Financial Management Information Systems in Developing Countries," IMF Working Papers 05/196, International Monetary Fund.
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- Moore, Mick, 2014. "Revenue Reform and Statebuilding in Anglophone Africa," World Development, Elsevier, vol. 60(C), pages 99-112.
- Christian von Haldenwang & Armin von Schiller & Melody Garcia, 2014. "Tax Collection in Developing Countries - New Evidence on Semi-Autonomous Revenue Agencies (SARAs)," Journal of Development Studies, Taylor & Francis Journals, vol. 50(4), pages 541-555, April.
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KeywordsDeveloping countries; Public sector; Public finance; Government accounting; Fiscal transparency; Tax revenues; Tax administration; accrual accounting; tax offices; tax agencies; cash accounting;
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ACC-2008-06-21 (Accounting & Auditing)
- NEP-ALL-2008-06-21 (All new papers)
- NEP-DEV-2008-06-21 (Development)
- NEP-PBE-2008-06-21 (Public Economics)
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