Improving Resource Mobilization in Developing Countries and Transition Economies

Improving Resource Mobilization in Developing Countries and Transition Economies
ISBN-10
9211231477
ISBN-13
9789211231472
Category
Business & Economics / Economics / General
Pages
91
Language
English
Published
2002
Publisher
UN

Description

The process of globalization has tended to complicate taxation issues leading to 'harmful' tax competition. It has made taxpayers more aware of the differences in tax rates and has constrained the ability of tax administrations to track down trade and investment flows. By increasing significantly the amount and type of income earned abroad, globalization also reduces the ability to verify the accuracy and authenticity of taxpayers' returns. The erosion of existing sources of public finance can be resisted and the use of public resources may be more effectively secured for social development through tying revenue to outlay, or at least to the relevant level of government, and through fiscal stabilization. This publication looks at the role of tax administration in resource mobilization; tax policy, administration and reform; the management of revenue administration; electronic commerce and the challenge for tax administrations; and conclusions and recommendations.

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