This is a collection of papers that study the constraints on fiscal systems, imposed by problems of institutions, administration, and incentives in developing, and post-Socialist economies. Chapter two focuses on the administration of indirect taxation, and provides a case study of indirect taxation in Tanzania. This shows how evasion can be documented, and quantified, through a case study that looks at a particular type of reform, aimed at curbing...
更多显示
详细
-
2003/01/31
-
出版
-
WTP539
-
1
-
1
-
2010/07/01
-
Disclosed
-
Institutional elements of tax design and reform
-
tax collection