Publication: Smart Tax Administration
Date
2010-10
ISSN
Published
2010-10
Author(s)
Bird, Richard
Abstract
The 'smartest' development
policy needs to be underpinned by 'smart' tax
policy. However, the best tax policy in the world is worth
little if it cannot be implemented effectively. What can be
done, to a considerable extent, inevitably determines what
is done. Increasing tax revenues requires an effective tax
administration: new taxpayers must be identified and brought
into the tax net, and new collection techniques developed.
Implementing such changes invariably takes time.
Citation
“Bird, Richard. 2010. Smart Tax Administration. Economic Premise; No. 36. © World Bank, Washington, DC. http://openknowledge.worldbank.org/entities/publication/28ff88ad-f0e2-54e1-9100-989586c7e0d4 License: CC BY 3.0 IGO.”