Key building blocks for effective tax systems in developing countries utilizing the theory of the development of the fiscal state

Resource Information

The work Key building blocks for effective tax systems in developing countries utilizing the theory of the development of the fiscal state represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.

Label

Key building blocks for effective tax systems in developing countries utilizing the theory of the development of the fiscal state

Creator

• Kommer, V. van
• Waris, A

Subject

• tax authorities
• tax law
• developing countries
• tax system
• tax policy
• public finance

Language

eng

Summary

The authors, in this article, explore tax and development from the perspective of a sound tax system as a key indicator of the growth of the fiscal state and conclude that such a system should be based on elementary building blocks viewed within a holistic framework applied in sequence

Citation source

In: Bulletin for international taxation. - Amsterdam. - Vol. 65 (2011),

Geographic coverage

International

Language note

English