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Interdependent behaviors of taxpayers and tax officials : models, and some evidences from Korea
Bahk, Jaewan - 1992
Persistent link: https://www.econbiz.de/10000862824
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Assessing the tax performance of developing countries
Haldenwang, Christian von; Ivanyna, Maksym - 2010
Persistent link: https://www.econbiz.de/10008857877
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Improving resource mobilization in developing countries and transition economies
2002
Persistent link: https://www.econbiz.de/10001688012
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Chapter 2. Taxation and Development
Besley, Timothy; Persson, Torsten - In: Handbook of public economics : volume 5, (pp. 51-110). 2013
The central question in taxation and development is: “how does a government go from raising around 10% of GDP in taxes to raising around 40%?” This paper looks at the economic and political forces that shape the way that fiscal capacity is created and sustained. As well as reviewing the...
Persistent link: https://www.econbiz.de/10014025495
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The new economy and the international regulatory framework
Piazolo, Daniel - 2001
Persistent link: https://www.econbiz.de/10013261130
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A toss up? : comparing tax revenues from the amount a and digital service tax regimes for developing countries
Starkov, Vladimir; Jin, Alexis - 2024
In this paper, we attempt to estimate the tax revenues to be gained by the Member States of ATAF, WATAF, AU and the … DST tax rate and the nature of activities to be taxed and (c) the relief from double taxation, if any, countries will … to private sector researchers and it does not involve review of any information that individual taxpayers provided to tax …
Persistent link: https://www.econbiz.de/10014575579
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Tax administration in developing countries : an econom. perspective
Mansfield, Charles Y. - In: Staff papers / International Monetary Fund 35 (1988) 1, pp. 181-197
Persistent link: https://www.econbiz.de/10001044855
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A tough call? : comparing tax revenues to be raised by developing countries from the Amount A and the UN Model Treaty Article 12B regimes
Starkov, Vladimir; Jin, Alexis - 2022
In this research paper, we attempt to estimate the tax revenues to be gained (or lost) by the South Centre and African … private sector researchers but did not involve review of any information that taxpayers provide to tax authorities. Our …
Persistent link: https://www.econbiz.de/10013257990
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Advanced Training Course on Customs Administration for Senior Customs Officers from Africa, Asia and the Carribbean : 23 July - 26 October 1983
Advanced Training Course on Customs Administration for … - 1983
Persistent link: https://www.econbiz.de/10000166537
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Improving tax administration in developing countries : [based on a conference held in Segovia, Spain, June 6 - 7, 1991]
Bird, Richard M. (ed.);  … - 1992
Persistent link: https://www.econbiz.de/10000850668