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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 Tax avoidance
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| 653 |
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|a Spendings tax
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| 653 |
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|a Public financial management (PFM)
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| 653 |
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|a Revenue administration
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| 653 |
|
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|a Management accounting & bookkeeping
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| 653 |
|
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|a Taxation
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| 653 |
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|a Business Taxes and Subsidies
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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
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| 653 |
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|a Value-added tax
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| 653 |
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|a Tax return filing compliance
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| 653 |
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|a Auditing
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| 653 |
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|a Public finance & taxation
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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 Tax administration and procedure
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| 653 |
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|a Tax evasion
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| 653 |
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|a Revenue
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| 653 |
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|a Tax administration core functions
|
| 041 |
0 |
7 |
|a eng
|2 ISO 639-2
|
| 989 |
|
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|b IMF
|a International Monetary Fund
|
| 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
|