| Description |
1 online resource (pages) |
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1 online resource (xii, 403 pages) : illustrations |
| Physical Medium |
polychrome |
| Description |
text file |
| Note |
Book is based on a conference held in Segovia, Spain, June 6-7, 1991. |
| Bibliography |
Includes bibliographical references. |
| Contents |
The reform of tax administration / Milka Casanegra de Jantscher and Richard M. Bird -- Tax administration reform in Bolivia and Uruguay / Carlos A. Silvani and Alberto H.J. Radano -- The nexus of tax administration and tax policy in Jamaica and Guatemala / Roy Bahl and Jorge Martinez-Vazquez -- Improving the administration of the colombian income tax / Charles E. McLure, Jr., and Santiago Pardo R. -- The introduction of a value-added tax in Trinidad and Tobago / John F. Due and Francis P. Greaney -- Information technology: strategy of the spanish tax administration / Rafael Moya and Jose-́Damiań Santiago -- Tax administration and inflation / Milka Casenegra de Jantscher, Isaias Coetho, and Arturo Fernandez -- Improving tax compliance / Carlos A. Silvani -- Assisting taxpayers in meeting their obligations under the law / Robert A. LeBaube and Charles L. Vehorn -- Organizational structure and human resources in tax administration / Aldo Schlemenson -- Privatization of tax administration / Luis Fernando Ramiŕez Acuna͡. |
| Summary |
Taxation, like politics, is the art of the possible--yet most public finance texts ignore the ciritcal role played by tax administration in restoring macroeconomic balance and promoting equity and efficiency. This volume fills a gap in the literature by linking tax policy and tax administration reform and exploring ways to improve taxpayer compliance. |
| Local Note |
eBooks on EBSCOhost EBSCO eBook Subscription Academic Collection - North America |
| Subject |
Tax administration and procedure -- Latin America -- Case studies -- Congresses.
|
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Tax administration and procedure. |
|
Latin America. |
| Genre/Form |
Case studies.
|
| Subject |
Taxation -- Latin America -- Case studies -- Congresses.
|
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Taxation. |
| Genre/Form |
Electronic books.
|
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Conference papers and proceedings.
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Conference papers and proceedings.
|
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Case studies.
|
| Added Author |
Bird, Richard M. (Richard Miller), 1938- editor.
|
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Casanegra de Jantscher, Milka, editor.
|
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International Monetary Fund, issuing body.
|
| Other Form: |
Print version: Improving tax administration in developing countries. Washington, D.C. : International Monetary Fund, 1992 9781557753175 (DLC) 92034718 (OCoLC)26722012 |
| ISBN |
9781455241620 (electronic book) |
|
1455241628 (electronic book) |
|
1557753172 |
|
9781557753175 |
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