Digitization promises to reshape fiscal policy by transforming how governments collect, process, share, and act on information. More and higher-quality information can improve not only policy design for tax and spending, but also systems for their management, including tax administration and...

Tax systems have changed considerably in the past three decades. These fundamental changes have been the result of economic globalization, new political stances, and also of developments in public finance thought. The chapters in this volume offer a critical review of those changes from the...

Effective tax systems are a critical building block for increased domestic resources in developing countries, essential for sustainable development and for promoting self-reliance, good governance, growth and stability. This report begins with an overview of the current tax capacity building...

Introduction to Taxation -- Part I: Selected History of Indian Taxation: Taxation in Ancient India -- Taxation Under the Mughals.-Taxation in Early British Period.-Taxation in Pre-independence Period—The Salt Tax -- Part II: Theory of Taxation: Principles of Taxation -- Market Behaviour of...

Effective tax systems are a critical building block for increased domestic resources in developing countries, essential for sustainable development and for promoting self-reliance, good governance, growth and stability. This report begins with an overview of the current tax capacity building...