This paper presents a structured decision support tool to assist tax authorities improve the design of their Tax Identification Number System by: (i) identifying all critical decisions and (ii) presenting policy and procedural options for each decision point. The tool is complemented by case examples focusing on Emerging Markets and Developing Economies, although this note also has applicability to Advanced Economies.
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详细
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2025/03/27
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工作文件
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200128
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1
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2025/03/28
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Disclosed
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Tax and Digital Transformation : Establishing a Taxpayer Identification Number System - A Structured Decision Support Tool