Tax Administration in Developing Countries: An Economic Perspective

Charles Mansfield

No 1987/042, IMF Working Papers from International Monetary Fund

Abstract: This paper examines the role of tax administration in developing countries from an economic perspective. The traditional separation of tax policy and tax administration in the literature is shown to break down in developing countries, where tax administrators decide in what manner complicated tax legislation should actually be applied. After surveying economic literature dealing with tax administration, the paper offers guidelines on how tax administrators can help implement more efficient and equitable tax systems.

Keywords: WP; tax administration; tax structure; tax administrator; foreign trade; tax handle; tax strategy; point of view trade tax; tax revenue; progressive tax; tax structure consist; foreign trade tax; tax employee; trade tax; a tax administration; Income tax systems; Tax administration core functions; Personal income tax; Tax evasion; Income and capital gains taxes; North America (search for similar items in EconPapers)
Pages: 26
Date: 1987-06-01
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Citations: View citations in EconPapers (2)

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