Administration Reform For Fiscal Systems In Transition Economies: The Case Of Vietnam
A clear connection should be made between the design of tax structures and administration reform as a condition for achieving the objectives of an overall reform program. At the moment, the generally accepted view is that administrative reforms should complement policy change; instead of giving either of these reforms preference over the other. The effective implementation of structure reforms depends on the active support of the tax administration, which, de facto, reflects the goodwill and attitude of the government toward change. The capacity of the administration to implement proposed structural changes is another important consideration in tax reform.
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