Making the Most of Tax Administration

Ana Corbacho, Vicente Fretes Cibils and Eduardo Lora
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Ana Corbacho: Columbia University
Vicente Fretes Cibils: North Carolina State University

Chapter 6 in More than Revenue, 2013, pp 99-111 from Palgrave Macmillan

Abstract: Abstract Without an institution to collect taxes, taxation is nothing more than inert legislation. Even the best tax code has no life without the support of a collection agency. But the role of tax administrations goes beyond revenue collection. A tax administration that aspires to be a development tool should be determined to reduce tax evasion and provide the best possible service to taxpayers—to the point of being considered a necessity in their business and personal progress, rather than that feared institution that goes after their money.

Keywords: Latin American Country; Transfer Price; Social Security Contribution; International Taxation; Revenue Collection (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-1-137-31597-7_6

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DOI: 10.1057/9781137315977_6

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