April2011 TAX ADMINISTRATION Preliminary Information on Selected Foreign Practices That May Provide Useful Insights What GAO Found Foreign and U.S. tax administrators use many of the same practices such as information reporting, ...
The chapters in this volume evaluate the capacity of authorities to enforce the tax laws in a modern, global economy and examine the implications of failing to do so.
This paper sets out a framework for analyzing optimal interventions by a tax administration, one that parallels and can be closely integrated with established frameworks for thinking about optimal tax policy.
'The chapters in this book explore in detail the choices regarding both the structure and administration of the property tax, drawing on the extensive knowledge the authors have acquired in studying property taxes around the world.
This paper examines the role of tax administration in developing countries from an economic perspective.
Small taxpayers should pay their appropriate revenue share while their compliance costs should be reduced.
This paper examines how the quality of tax administration affects firm performance for a large sample of firms in emerging market and developing economies.
This technical note is the first of three addressing information technology (IT) themes and issues relevant to tax administrations.
This technical note is the second of three addressing information technology (IT) themes and issues relevant to tax administrations.
This report highlights the key opportunities and challenges in establishing, operating, or improving advanced analytics functions in tax administrations.
This report looks at effective e-service provision by tax administrations, summarising eight critical areas, and explores big data management and portals, as well as natural systems.