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Guidelines for Improving Tax Administration in Developing Countries

Improving the Efficiency and Effectiveness of Tax Administration and Strengthening Domestic Financial Resource Mobilization

  • Author: UN
  • Publication date: November 1997
  • Page count: 52
  • Language(s) in this book: English
  • Sales number: 97.II.H.4

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About the product

Based on discussions and commentaries by experts in the field, this publication offers guidelines on such issues as reforming the structural organization of tax administration; enhancing the performance of its essential functions with emphasis on taxpayer registration; collection and audit.