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150128 ||| eng |
| 020 |
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|a 9781451980394
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| 100 |
1 |
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|a Baer, Katherine
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| 245 |
0 |
0 |
|a Designing a Tax Administration Reform Strategy
|b Experiences and Guidelines
|c Katherine Baer, Carlos Silvani
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| 260 |
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|a Washington, D.C.
|b International Monetary Fund
|c 1997
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| 300 |
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|a 36 pages
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| 651 |
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4 |
|a United States
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| 653 |
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|a Revenue administration
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| 653 |
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|a Tax Evasion and Avoidance
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| 653 |
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|a Public finance & taxation
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| 653 |
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|a Taxpayer services
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| 653 |
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|a Taxes
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| 653 |
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|a Tax collection
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| 653 |
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|a State and Local Taxation, Subsidies, and Revenue
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| 653 |
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|a Fiscal Policy
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| 653 |
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|a Management accounting & bookkeeping
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| 653 |
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|a Business Taxes and Subsidies
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| 653 |
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|a Taxation, Subsidies, and Revenue: General
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| 653 |
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|a Auditing
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| 653 |
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|a International Fiscal Issues
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| 653 |
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|a Tax administration and procedure
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| 653 |
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|a Public financial management (PFM)
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| 653 |
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|a Taxation
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| 653 |
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|a International Public Goods
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| 653 |
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|a Value-added tax
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| 653 |
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|a Public Finance
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| 653 |
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|a Spendings tax
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| 653 |
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|a Tax administration core functions
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| 700 |
1 |
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|a Silvani, Carlos
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| 041 |
0 |
7 |
|a eng
|2 ISO 639-2
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| 989 |
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|b IMF
|a International Monetary Fund
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| 490 |
0 |
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|a IMF Working Papers
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| 028 |
5 |
0 |
|a 10.5089/9781451980394.001
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| 856 |
4 |
0 |
|u https://elibrary.imf.org/view/journals/001/1997/030/001.1997.issue-030-en.xml?cid=2134-com-dsp-marc
|x Verlag
|3 Volltext
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| 082 |
0 |
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|a 330
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| 520 |
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|a Building on previous FAD work in the tax administration field, this paper defines broad criteria for diagnosing the problems in a country’s tax administration and formulating an appropriate reform strategy. To be effective, this strategy should be based on the size of the tax gap and the country’s particular circumstances. This paper discusses some guiding principles which have provided the basis for successful reforms, including: reducing the tax system’s complexity, encouraging taxpayers’ voluntary compliance, differentiating the treatment of taxpayers by their revenue potential, and ensuring the reform’s effective management. Also discussed are specific bottlenecks that hinder the effectiveness of the tax administration’s operations
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