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This paper revisits the effects of corruption on the state’s capacity to raise revenue, building...

Small taxpayers should pay their appropriate revenue share while their compliance costs should be...

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

Advance tax rulings are a common feature of mature tax systems. The tax systems of the United...

This technical note describes how to develop effective plans for a taxpayer audit. The note...

Nearly all tax systems have some form of interest and tax penalty regimes. Interest payable on...