| Description |
xii, 403 pages ; 23 cm |
| Contents |
The reform of tax administration / Milka Casanegra de Jantscher and Richard M. Bird -- Tax administration reform in Bolivia and Uruguay / Carlos A. Silvani and Alberto H. J. Radano ; Comments / Ramiro Cabezas M. -- The nexus of tax administration and tax policy in Jamaica and Guatemala / Roy Bahl and Jorge Martinez-Vazquez ; Comments / Edwin Tulloch-Reid, Jaime F. Pineda S. -- Improving the administration of the Colombian income tax / Charles E. McLure, Jr. and Santiago Pardo R. ; Comments / Jaime Vazquez-Caro, Richard Gordon -- The introduction of a value-added tax in Trinidad and Tobago / John F. Due and Francis P. Greaney ; Comments / Michal Y. Christian, Alberto H. J. Radano -- Information technology: strategy of the Spanish tax administration / Rafael Moya and Jose-Damian Santiago ; Comments / Luis Fernando Ramirez Acuna, Malcolm G. Lane -- Tax administration and inflation / Milka Casanegra de Jantscher, Isaias Coelho and Arturo Fernandez ; Comments / Renato Botaro, Charles E. McLure, Jr. -- Improving tax compliance / Carlos A. Silvani ; Comments / Javier Etcheberry, Robert A. LeBaube -- Assisting taxpayers in meeting their obligations under the law / Robert A. LeBaube and Charles L. Vehorn ; Comments / Maria Corina Arocha, Oliver Oldman -- Organizational structure and human resources in tax administration / Aldo Schlemenson ; Comments / Francis P. Greaney, Edgar Gutierrez -- Privatization of tax administration / Luis Fernando Ramirez Acuna ; Comments / Jorge Martinez-Vazquez |
| Summary |
"Taxation, like politics, is the art of the possible -- yet most public finance texts ignore the critical role played by tax administration in restoring macroeconomic balance and promoting equity and efficiency. This volume fills a gap in the literature by linking tax policy and tax administration reform and exploring ways to improve taxpayer compliance. The papers included in the volume were prepared for a symposium sponsored by the Instituto de Estudios Fiscales of the Ministry of Finance of Spain. The editors are authorities on tax policy and administration and have published extensively on tax issues."--P. [4] of cover |
| Notes |
Book is based on a conference held in Segovia, Spain, June 6-7, 1991 |
| Bibliography |
Includes bibliographical references |
| Subject |
Tax administration and procedure -- Latin America -- Case studies -- Congresses.
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Tax administration and procedure -- Latin America -- Case studies.
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Taxation -- Latin America -- Case studies -- Congresses.
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Taxation -- Latin America -- Case studies.
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| Genre/Form |
Conference papers and proceedings.
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Case studies.
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| Author |
Bird, Richard M. (Richard Miller), 1938-
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Casanegra de Jantscher, Milka.
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Instituto de Estudios Fiscales (Spain)
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International Monetary Fund.
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| LC no. |
92034718 |
| ISBN |
1557753172 |
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9781557753175 (paperback) |
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