European Parliament Library

Improving Tax Administration in Developing Countries, Richard Bird, Milka Casanegra de Jantscher

Abstract
Taxation, like politics, is the art of the possible--yet most public finance texts ignore the critical role played by tax administration in restoring macroeconomic balance and promoting equity and efficiency. This volume, edited by Richard M. Bird and Milka Casanegra de Jantscher, fills a gap in the literature by linking tax policy and tax administration reform and exploring ways to improve taxpayer compliance
Table Of Contents
""Contents""; ""Foreword""; ""Preface""; ""Contributors""; ""1 The Reform of Tax Administration""; ""PART I: TAX ADMINISTRATION AND TAX POLICY: CASE STUDIES""; ""2 Tax Administration Reform in Bolivia and Uruguay""; ""Comments""; ""3 The Nexus of Tax Administration and Tax Policy in Jamaica and Guatemala""; ""Comments""; ""4 Improving the Administration of the Colombian Income Tax""; ""Comments""; ""5 The Introduction of a Value-Added Tax in Trinidad and Tobago""; ""Comments""; ""6 Information Technology: Strategy of the Spanish Tax Administration""; ""Comments""
Language
eng
Literary Form
non fiction
Note
Description based upon print version of record
Physical Description
1 online resource (416 p.)
Specific Material Designation
remote
Form Of Item
online
Isbn
9786613847874

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