Modernization Of Tax Administration In Low Income Countries: The Case Of Nepal
Tax administrations in many low-income countries are weak, corrupt, and nontransparent. This inefficiency reflects both the mix of taxes and the faulty design in their structure and in their operational systems. The tax administration is also affected by policies relating to the salary, the attitude, and the reward and punishment system of personnel. The tax administration in low-income countries is driven by detailed revenue targets and not by the tax laws and accounting records. The tax officials are allowed both to earn money ad still meet their revenue targets. Many things are done through negotiation rather than on the basis of information processing. Since the organized business sector provides the bulk of the tax revenue, it is the sector that is hindered by such a system. The development of the modern business sector and globalization of business activities have generated pressure for tax administration reform.
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