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Incentives and Institutional Reform in Tax Enforcement

其他書名	An Analysis of Developing Country Experience
出版	Oxford University Press, 1998
主題	Business & Economics / Taxation / GeneralBusiness & Economics / Economics / GeneralSocial Science / Developing & Emerging Countries
ISBN	01956428649780195642865
URL	http://books.google.com.hk/books?id=KlG4AAAAIAAJ&hl=&source=gbs_api

註釋In developing countries, structural reform of income tax that neglects the reform of the tax administration has rarely proved successful. The authors argue that the enforcement dimension of tax administration is central to the issue. The first part of the book constructs a theoretical framework that helps to analyse the Indian experience. The second part examines the reform experiences of other developing countries in Asia and Latin America.