The Resource Detailed guidelines for improved tax administration in Latin America and the Caribbean

Detailed guidelines for improved tax administration in Latin America and the Caribbean

Label
Detailed guidelines for improved tax administration in Latin America and the Caribbean
Title
Detailed guidelines for improved tax administration in Latin America and the Caribbean
Creator
Subject
Language
eng
Summary
This publication provides a comprehensive view of tax administration functions and operations, including actionable guidance to help tax administrators and donors understand leading practices, pinpoint areas with potential for improvement, and take steps toward more effective and efficient tax administration. An effective, modern tax administration ensures that a government collects adequate and timely revenues, while minimizing obstacles to taxpayers and economic growth. With few exceptions, countries in Latin America and the Caribbean struggle to enforce tax laws and collect sufficient tax revenue to fund the provision of critical public goods and services to citizens. After an introduction the book discusses: conceptual framework, legal framework, organizational structure and management, registration, taxpayer services, filing and payment, audit, fraud investigations, collections, objections and appeals, information technology, human resource management and organizational development, budget planning and resource management, strategic planning, internal audit and integrity
Index
no index present
Language note
English
Literary form
non fiction
Label
Detailed guidelines for improved tax administration in Latin America and the Caribbean
Publication
Extent
530 p.

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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