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Striking the balance : tax administration, enforcement and compliance in the 1990s ; the Institute for Fiscal Studies, sixth residential conference, 16 - 17 April 1993

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This report of the 1993 IFS Residential Conference considers the administrative issues that face the tax system in the 1990s. Speakers dealt with the implications of the move to self-assessment, the adoption of a rulings procedure, tax appeals and general anti-avoidance rules. International...

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