Tax Administration in Developing Countries: An Economic Perspective

Charles Y. Mansfield
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Charles Y. Mansfield: International Monetary Fund

IMF Staff Papers, 1988, vol. 35, issue 1, 181-197

Abstract: A survey of tax administration in developing countries from an economic perspective is warranted because tax administrators in developing countries in effect make tax policy by deciding how to apply tax legislation. Tax administration links legal statutes and the "real," implemented tax system and thus affects fiscal deficits and the tax burdens of different sectors and income classes. A survey of analytical and empirical work concludes that administrative constraints can severely weaken the tax revenue structure with respect to stabilization, efficiency, and equity goals.

Date: 1988
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