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220928 ||| eng |
| 020 |
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|a 9781462314218
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| 100 |
1 |
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|a Russell, Barrie
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| 245 |
0 |
0 |
|a Revenue Administration
|b Developing a Taxpayer Compliance Program
|c Barrie Russell
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| 260 |
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|a Washington, D.C.
|b International Monetary Fund
|c 2010
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| 300 |
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|a 16 pages
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| 651 |
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4 |
|a Brazil
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| 653 |
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|a Public financial management (PFM)
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| 653 |
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|a Public finance & taxation
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| 653 |
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|a Auditing
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| 653 |
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|a Tax Evasion and Avoidance
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| 653 |
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|a Tax avoidance
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| 653 |
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|a Tax administration and procedure
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| 653 |
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|a Management accounting & bookkeeping
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| 653 |
|
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|a Public Finance
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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 Value-added tax
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| 653 |
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|a Spendings tax
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| 653 |
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|a Taxation
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| 653 |
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|a Tax administration core functions
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| 653 |
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|a Business Taxes and Subsidies
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| 653 |
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|a Revenue administration
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| 653 |
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|a Tax return filing compliance
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| 653 |
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|a Revenue
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| 653 |
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|a Tax evasion
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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 Technical Notes and Manuals
|
| 028 |
5 |
0 |
|a 10.5089/9781462314218.005
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| 856 |
4 |
0 |
|u https://elibrary.imf.org/view/journals/005/2010/017/005.2010.issue-017-en.xml?cid=23949-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 This technical note describes the importance of a taxpayer compliance program. Improving tax compliance requires long-term reform efforts, beginning with strengthening the organization and management of the revenue agency, implementing robust collection systems, and building capacity in core tax administration functions. Reform of the legal framework and judiciary is also often required to ensure that the necessary powers, penalty regimes, and dispute resolution processes are in place. This note explains how countries can improve tax compliance. Steps in developing a taxpayer compliance program are also elaborated
|