Smart Tax Administration

Richard Bird

World Bank - Economic Premise, 2010, issue 36, 1-5

Abstract: The “smartest” development policy needs to be underpinned by “smart” tax policy. However, the best tax policy in the world is worth little if it cannot be implemented effectively. What can be done, to a considerable extent, inevitably determines what is done. Increasing tax revenues requires an effective tax administration: new taxpayers must be identified and brought into the tax net, and new collection techniques developed. Implementing such changes invariably takes time.

Keywords: taxation; development; developing countries; tax policy; policy recommendations; budget; government spending; income; GDP (search for similar items in EconPapers)
JEL-codes: H2 H20 H21 H23 H24 (search for similar items in EconPapers)
Date: 2010
References: Add references at CitEc
Citations: View citations in EconPapers (11)

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