Description: Smart Tax Administration

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Smart Tax Administration

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, inev...

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Bibliographic Details
Main Author:	Bird, Richard
Language:	English
Published:	World Bank, Washington, DC 2012
Subjects:	ADDED TAXES ADMINISTRATIVE PROCEDURES BANKING SYSTEM COMPLIANCE COSTS COMPUTER SYSTEMS CONSUMPTION TAX CORPORATE TAX DEFAULTERS DEVELOPED COUNTRIES DEVELOPING COUNTRIES DISTRIBUTION OF INCOME ECONOMIC CRISIS ENVIRONMENTS EQUIPMENT EXCISE TAXES EXPENDITURE EXPENDITURES EXPORT EXPORT GROWTH FINANCIAL MARKETS GLOBAL TRADE GLOBALIZATION GOVERNMENT POLICIES INCOME INCOME TAX INCOME TAX DEDUCTIONS INCOME TAXES INFORMAL ECONOMY INFORMATION SYSTEMS INFORMATION TECHNOLOGY INTEREST CHARGES INTERNATIONAL TRADE LATE PAYMENTS LEGAL SYSTEMS LIBERALIZATIONS LOCAL MARKETS MIDDLE-INCOME COUNTRIES NONPAYMENT OUTSOURCING PAYMENT FACILITIES POLICY ENVIRONMENT PROPERTY TAXES REGISTRATION PROCESS RETURN TAX TAX ADMINISTRATION TAX BASE TAX BASES TAX BASIS TAX COLLECTION TAX COLLECTORS TAX COMPLIANCE TAX ENFORCEMENT TAX EVASION TAX LAWS TAX LEGISLATION TAX LIABILITIES TAX POLICY TAX RATE TAX REFORM TAX RETURNS TAX REVENUES TAX STRUCTURE TAX STRUCTURES TAX SYSTEM TAXATION TAXPAYER TAXPAYER COMPLIANCE TAXPAYER SERVICE TAXPAYER SERVICES TAXPAYERS TRADE TAX TRADING VOLATILITY
Online Access:	http://documents.worldbank.org/curated/en/2010/10/12887632/smart-tax-administration http://hdl.handle.net/10986/10152

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Summary:	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.