Improving Large Taxpayers' Compliance: A Review of Country Experience

Olivier Benon, Katherine Baer and Juan Toro R.

No 2002/006, IMF Occasional Papers from International Monetary Fund

Abstract: One area that has not been reviewed in developing countries is the growing focus on different segments of the taxpayer population-including the large taxpayers-as a way to encourage greater stability in public revenue flows, improve the effectiveness and efficiency of tax administration, and introduce innovations in the public sector. Based on a sample of about 40 countries, this paper provides an overview of country practices in terms of the organization, systems, and procedures used by tax administrations to monitor the compliance of the large taxpayers. The paper also reviews the effectiveness of large taxpayer operations in selected developing and transition countries where the IMF has recommended their establishment.

Keywords: OP; taxpayer; LTU; tax; country; Hungarian LTU; tax administration; headquarters office; large taxpayer; compliance operation; reform strategy; Tax administration core functions; Tax collection; Auditing; Taxpayer services; Asia and Pacific; Eastern Europe; Global; Central and Eastern Europe; Africa (search for similar items in EconPapers)
Pages: 59
Date: 2002-04-29
References: Add references at CitEc
Citations: View citations in EconPapers (11)

Downloads: (external link)
http://www.imf.org/external/pubs/cat/longres.aspx?sk=15674 (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:imf:imfops:2002/006

Ordering information: This working paper can be ordered from
http://www.imf.org/external/pubs/pubs/ord_info.htm

Access Statistics for this paper

More papers in IMF Occasional Papers from International Monetary Fund International Monetary Fund, Washington, DC USA. Contact information at EDIRC.
Bibliographic data for series maintained by Akshay Modi ().