Over the past ten years, the government of Singapore has sought to modernize and computerize Singapore. Tax administration was one area of public administration that clearly required modernization. In 1992 the Inland Revenue Authority of Singapore (IRAS) was created to administer income and...

The main theme of this paper is that a more legitimate and responsive state appears to be an essential precondition for a more adequate level of tax effort in developing countries. While at first glance giving such advice to poor countries seeking to increase their tax ratios may not seem more...

Tax systems in developing countries, like those in more developed countries, face both new challenges and new possibilities as a result of technological change. In developing countries, taxpayers and tax administrations must cope with more difficult environments with fewer resources. Some issues...