Improving Large Taxpayers' Compliance: A Review of Country Experience (Occasional Paper) - Softcover

Fund, International Monetary; Arrington, Zach

Softcover

ISBN 10: 1589061187 ISBN 13: 9781589061187

Verlag: International Monetary Fund (IMF), 2002

Über diesen Titel

Reseña del editor:

Many countries have established separate tax administration departments with specific systems to monitor the compliance of large taxpayers. This paper provides an overview of the role, structure and functions of large taxpayer operations in about 40 countries, including developed, transition and developing economies.

Reseña del editor:

One area that has not been reviewed in developing countries is the growing focus on different segments of the taxpayer population--including large taxpayers--as a way to encourage greater stability in public revenue flows, improve the effectiveness and efficiency of tax administration, and introduce innovations in the public sector. Based on a sample of about 40 countries, this paper provides an overview of country practices in terms of the organization, systems, and procedures used by tax administrations to monitor the compliance of large taxpayers. The paper also reviews the effectiveness of large taxpayer operations in selected developing and transition countries where the IMF has recommended their establishment.

Über diese Auflage

• Verlag: International Monetary Fund (IMF)
• Erscheinungsdatum: 2002
• ISBN 10: 1589061187
• ISBN 13: 9781589061187
• Einband: Tapa blanda
• Anzahl der Seiten: 57