
Designing a Tax Administration Reform Strategy : Experiences and Guidelines »
Journal Issue
Volume/Issue: 1997/30
Series: IMF Working Papers
Author(s): Katherine Baer , and Carlos Silvani
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 01 March 1997
DOI: http://dx.doi.org/10.5089/9781451980394.001
ISBN: 9781451980394
Keywords: tax administration, tax system, tax administration reform, tax collection, tax administrations
Building on previous FAD work in the tax administration field, this paper defines broad criteria for diagnosing the problems in a country’s tax administration and formulating an appropriate reform strategy....