TY - BOOK ID - 84541353 TI - Tax Administration in Developing Countries : An Economic Perspective PY - 1987 SN - 1462305652 1452766436 PB - Washington, D.C. : International Monetary Fund, DB - UniCat KW - Income and capital gains taxes KW - Income tax systems KW - Income tax KW - Personal Finance -Taxation KW - Personal Income and Other Nonbusiness Taxes and Subsidies KW - Personal income tax KW - Public finance & taxation KW - Revenue administration KW - Tax administration and procedure KW - Tax administration core functions KW - Tax Evasion and Avoidance KW - Tax evasion KW - Taxation KW - Taxation, Subsidies, and Revenue: General KW - Taxes KW - United States UR - https://www.unicat.be/uniCat?func=search&query=sysid:84541353 AB - This paper examines the role of tax administration in developing countries from an economic perspective. The traditional separation of tax policy and tax administration in the literature is shown to break down in developing countries, where tax administrators decide in what manner complicated tax legislation should actually be applied. After surveying economic literature dealing with tax administration, the paper offers guidelines on how tax administrators can help implement more efficient and equitable tax systems. ER -