The Transition To A Revenue Authority
This report highlights the issues relevant to the process of transition to a revenue authority, and analyzed elements of the implementing legislation for this form of tax administration. A revenue authority’s capacity to improve tax collection is tied to the political and bureaucratic commitment to the language and spirit of its implementing legislation. Hence, coherent legislative provisions lend strength and credibility to the revenue authority and, are an important complement to the reviews of personnel, systems and resource allocation that should also accompany administrative reforms.
|Date of creation:||Apr 1995|
|Contact details of provider:|| Postal: Kingston, Ontario, K7L 3N6|
Phone: (613) 533-2250
Fax: (613) 533-6668
Web page: http://www.econ.queensu.ca/
More information through EDIRC
When requesting a correction, please mention this item's handle: RePEc:qed:dpaper:116. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Bahman Kashi)
If references are entirely missing, you can add them using this form.