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Fiscal decentralization and decentralizing tax administration : different questions, different answers

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Administrative dimensions of tax reform

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Tax policy and tax administration in transitional countries

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Tax challenges facing developing countries

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The BBLR approach to tax reform in emerging countries

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Improving tax administration in developing countries : [based on a conference held in Segovia, Spain, June 6 - 7, 1991]

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Transparency, technology and taxation

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Technology and taxation in developing countries : from hand to mouse

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Benchmarking tax administrations in developing countries : a systemic approach

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Fiscal Decentralization and Decentralizing Tax Administration : Different Questions, Different Answers

Bird, Richard M. - 2015

The case for decentralizing taxes does not imply that these taxes need to be administered locally. Nor is it is necessarily constrained by the weakness of local tax administration. Tax decentralization and the decentralization of tax administration are related but separable decisions. As...

Persistent link: https://www.econbiz.de/10013011413