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Smart Tax Administration [PDF]

Economic Premise, 2010
The “smartest” development policy needs to be underpinned by “smart” tax policy. However, the best tax policy in the world is worth little if it cannot be implemented effectively. What can be done, to a considerable extent, inevitably determines what is done.
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Local Tax Administration

2020
Tax administration ranges from complete centralization to complete autonomy with a mix of the two being the most common. In the past few decades, a number of advances have been made in strengthening the legal and regulatory framework; in broadening the tax base by identifying and registering taxpayers and potential taxpayers; in initiating programs ...
Brian Dollery, Harry Kitchen, Melville McMillan, Anwar Shah   +3 more
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Tax Administration and Tax Equity

2001
AbstractAttempts an in‐depth analysis on major issues of tax administration and practices in view of tax equity. Stress is made to the importance of using the withholding collection.
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Tax Shelter and Tax Administration

2018
Tax shelter, which allows taxpayers to avoid tax through complicated transactions, has become a serious problem for the tax administration since the 1990s. Slemrod (Natl Tax J 57: 877–899, 2004) mentioned that tax revenue loss from abusive tax shelter was estimated to be between $14.5 billion and $18.4 billion in 1999 and increased by 50% in 1993 ...
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Regional Competition On Tax Administration [PDF]

, 2012
The tax auditing parameters have scarcely been analyzed by the literature as relevant policy-making instruments; however the enforcement strategies are crucial elements of the tax burden. In this paper we show that in a federal framework the tax auditing policies could represent additional tools on which regional institutions can interact between them.
Luca Salvadori, José María Durán-Cabré, Alejandro Esteller-Moré   +2 more
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Tax Administration versus Tax Rates: Evidence from Corporate Taxation in Indonesia

American Economic Review, 2021
Benjamin A Olken
exaly  

Tax Administration

2008
Michael J. Trebilcock, Ronald J. Daniels
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Digitalization of Tax Administration and Tax Avoidance

This chapter delves into the Moroccan tax system's challenges, underscored by a significant tax shortfall as reported by the IMF. At its core, the study explores the nexus between digitalization in tax administration and taxpayer behavior, particularly focusing on tax avoidance.
Rida Belahouaoui, El Houssain Attak
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The potential of an artificial intelligence (AI) application for the tax administration system’s modernization: the case of Indonesia

Artificial Intelligence and Law, 2022
Arfah Habib Saragih
exaly  

A conceptual framework for digital tax administration - A systematic review

Government Information Quarterly, 2022
exaly