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Tax Administration in Developing Countries: An Economic Perspective

Author

Listed:
  • Mr. Charles Y. Mansfield

Abstract

This paper examines the role of tax administration in developing countries from an economic perspective. The traditional separation of tax policy and tax administration in the literature is shown to break down in developing countries, where tax administrators decide in what manner complicated tax legislation should actually be applied. After surveying economic literature dealing with tax administration, the paper offers guidelines on how tax administrators can help implement more efficient and equitable tax systems.

Suggested Citation

  • Mr. Charles Y. Mansfield, 1987. "Tax Administration in Developing Countries: An Economic Perspective," IMF Working Papers 1987/042, International Monetary Fund.
    • Handle: RePEc:imf:imfwpa:1987/042
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    Cited by:

    1. Mendoza, Ronald U. & Canare, Tristan A. & Ang, Alvin, 2015. "Doing Business: A Review of Literature and Its Role in APEC 2015," Research Paper Series DP 2015-37, Philippine Institute for Development Studies.
    2. Ang, Alvin & Mendoza, Ronald U. & Canare, Tristan A., 2015. "Doing Business: A Review of Literature and Its Role in APEC 2015," Discussion Papers DP 2015-37, Philippine Institute for Development Studies.

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