Smart Tax Administration

The 'smartest' development policy needs to be underpinned by 'smart' tax policy. However, the best tax policy in the world is worth little if it cannot be implemented effectively. What can be done, to a considerable extent, inevitably determines what is done. Increasing tax revenues requires an effective tax administration: new taxpayers must be identified and brought into the tax net, and new collection techniques developed. Implementing such changes invariably takes time.

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Bibliographic Details
Main Author: Bird, Richard
Language:English
Published: World Bank, Washington, DC 2010-10
Subjects:ADDED TAXES, ADMINISTRATIVE PROCEDURES, BANKING SYSTEM, COMPLIANCE COSTS, COMPUTER SYSTEMS, CONSUMPTION TAX, CORPORATE TAX, DEFAULTERS, DEVELOPED COUNTRIES, DEVELOPING COUNTRIES, DISTRIBUTION OF INCOME, ECONOMIC CRISIS, ENVIRONMENTS, EQUIPMENT, EXCISE TAXES, EXPENDITURE, EXPENDITURES, EXPORT, EXPORT GROWTH, FINANCIAL MARKETS, GLOBAL TRADE, GLOBALIZATION, GOVERNMENT POLICIES, INCOME, INCOME TAX, INCOME TAX DEDUCTIONS, INCOME TAXES, INFORMAL ECONOMY, INFORMATION SYSTEMS, INFORMATION TECHNOLOGY, INTEREST CHARGES, INTERNATIONAL TRADE, LATE PAYMENTS, LEGAL SYSTEMS, LIBERALIZATIONS, LOCAL MARKETS, MIDDLE-INCOME COUNTRIES, NONPAYMENT, OUTSOURCING, PAYMENT FACILITIES, POLICY ENVIRONMENT, PROPERTY TAXES, REGISTRATION PROCESS, RETURN, TAX, TAX ADMINISTRATION, TAX BASE, TAX BASES, TAX BASIS, TAX COLLECTION, TAX COLLECTORS, TAX COMPLIANCE, TAX ENFORCEMENT, TAX EVASION, TAX LAWS, TAX LEGISLATION, TAX LIABILITIES, TAX POLICY, TAX RATE, TAX REFORM, TAX RETURNS, TAX REVENUES, TAX STRUCTURE, TAX STRUCTURES, TAX SYSTEM, TAXATION, TAXPAYER, TAXPAYER COMPLIANCE, TAXPAYER SERVICE, TAXPAYER SERVICES, TAXPAYERS, TRADE TAX, TRADING, VOLATILITY,
Online Access:http://documents.worldbank.org/curated/en/2010/10/12887632/smart-tax-administration
https://hdl.handle.net/10986/10152
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