The Administration of Tax Systems

John Hasseldine
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John Hasseldine: Tax Research Institute, Nottingham University Business School, University of Nottingham, U.K.

International Center for Public Policy Working Paper Series, at AYSPS, GSU from International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University

Abstract: This chapter analyses recent developments in tax administration and best practice. The chapter begins by contextualizing tax administration through a discussion on the necessary separation between the operational tasks performed in tax administration and the more generic, but nevertheless crucial, issues of organization, strategy and internal management required in tax administration. The chapter then describes the recent genesis and the current context of tax administration - especially in Europe (and in Spain). The chapter then identifies prior attempts at benchmarking best practice before finally offering some conjectures on future best practice.

Pages: 26 pages
Date: 2010-05-01
New Economics Papers: this item is included in nep-acc and nep-pbe
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Persistent link: https://EconPapers.repec.org/RePEc:ays:ispwps:paper1021

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