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The transition from a command to a market economy requires profound reforms of the tax system....

The paper provides an overview of revenue administration reforms implemented in Middle Eastern...

One area that has not been reviewed in developing countries is the growing focus on different...

Tax amnesties remain as popular as ever as a tool for raising revenue and increasing tax...

Tax evasion is universal. It depends on the economic and tax structures, types of income, and...

A weakness of decentralization and overall tax reforms in Latin America is the lack of attention...