Improving Large Taxpayers' Compliance: A Review of Country Experience
One area that has not been reviewed in developing countries is the growing focus on different segments of the taxpayer population-including the large taxpayers-as a way to encourage greater stability in public revenue flows, improve the effectiveness and efficiency of tax administration, and introdu...
Gespeichert in:
| 1. Verfasser: | |
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| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Washington, D.C
International Monetary Fund
2002
|
| Schriftenreihe: | Occasional Papers
Occasional Paper No. 215 |
| Online-Zugang: | UBW01 UEI01 LCO01 SBR01 UER01 SBG01 UBG01 FAN01 UBT01 FKE01 UBY01 UBA01 FLA01 UBM01 UPA01 UBR01 FHA01 FNU01 BSB01 TUM01 Volltext |
| Zusammenfassung: | One area that has not been reviewed in developing countries is the growing focus on different segments of the taxpayer population-including the 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 the 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 |
| Beschreibung: | 1 Online-Ressource (59 p) |
| ISBN: | 1589061187 9781589061187 |
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| index_date | 2024-07-03T20:13:38Z |
| indexdate | 2024-07-10T09:35:48Z |
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| spelling | Benon, Olivier P. Verfasser aut Improving Large Taxpayers' Compliance A Review of Country Experience Benon, Olivier P Washington, D.C International Monetary Fund 2002 1 Online-Ressource (59 p) txt rdacontent c rdamedia cr rdacarrier Occasional Papers Occasional Paper No. 215 One area that has not been reviewed in developing countries is the growing focus on different segments of the taxpayer population-including the 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 the 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 Online-Ausg Baer, Katherine Sonstige oth Toro R., Juan Sonstige oth http://elibrary.imf.org/view/IMF084/03461-9781589061187/03461-9781589061187/03461-9781589061187.xml Verlag URL des Erstveröffentlichers Volltext |
| spellingShingle | Benon, Olivier P. Improving Large Taxpayers' Compliance A Review of Country Experience |
| title | Improving Large Taxpayers' Compliance A Review of Country Experience |
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| title_exact_search | Improving Large Taxpayers' Compliance A Review of Country Experience |
| title_exact_search_txtP | Improving Large Taxpayers' Compliance A Review of Country Experience |
| title_full | Improving Large Taxpayers' Compliance A Review of Country Experience Benon, Olivier P |
| title_fullStr | Improving Large Taxpayers' Compliance A Review of Country Experience Benon, Olivier P |
| title_full_unstemmed | Improving Large Taxpayers' Compliance A Review of Country Experience Benon, Olivier P |
| title_short | Improving Large Taxpayers' Compliance |
| title_sort | improving large taxpayers compliance a review of country experience |
| title_sub | A Review of Country Experience |
| url | http://elibrary.imf.org/view/IMF084/03461-9781589061187/03461-9781589061187/03461-9781589061187.xml |
| work_keys_str_mv | AT benonolivierp improvinglargetaxpayerscomplianceareviewofcountryexperience AT baerkatherine improvinglargetaxpayerscomplianceareviewofcountryexperience AT tororjuan improvinglargetaxpayerscomplianceareviewofcountryexperience |