This study critically evaluates the performance of the indirect tax administration in Malaysia using international benchmarks by means of document analyses of published and unpublished sources and a taxpayer survey. It is found that 14 out of 48 tax administrative tasks examined are below the...

Four times over the last 139 years, American political leaders have tried to revamp the Internal Revenue Service (IRS). Established in 1862 as the Bureau of Internal Revenue (BIR or Bureau), the agency has been renamed, restructured, and rebuilt repeatedly. Only during four periods, however, has...