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Title Tax administration 2013 : comparative information on OECD and other advanced and emerging economies
Published [Paris] : OECD, 2013


Location Call no. Vol. Availability
 MELB  KM 335 Org/Tat 2013  AVAILABLE
Description 375 pages ; 28 cm
Contents Chapter 1. Institutional arrangements for tax administration
Summary "This is a unique reference source of high level comparative information on aspects of tax administration system design and practice covering the world's major revenue bodies. This edition updates performance-related and descriptive material contained in prior editions with new data and supplements this with new features including coverage of 3 additional countries (i.e. Brazil, Columbia, and Hong Kong (China). For the first time, this edition of the series includes comparative information on all 34 member countries of the OECD, the EU and, the G20, as well as certain other countries (e.g. Singapore and South Africa). New subject covered in this series include: 1) a description of how revenue bodies engage and support tax intermediaries. In addition, the series includes extensive description of organizational reforms underway in many countries to improve efficiency and effectiveness, for many in an environment where public sector funding is being significantly reduced." -- website
Subject Tax administration and procedure.
Author Organisation for Economic Co-operation and Development. Centre for Tax Policy and Administration, issuing body
ISBN 9789264200807
9789264200814 (pdf)