Tax Administration in Developing Countries : An Economic Perspective

An Economic Perspective

Tax Administration in Developing Countries : An Economic Perspective
This paper examines the role of tax administration in developing countries from an economic perspective. The traditional separation of tax policy and tax administration in the literature is shown to break down in developing countries, where tax administrators decide in what manner complicated tax legislation should actually be applied. After... READ MORE...

Publication date: June 1987
ISBN 9781451975390
$10.00

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