Institutional Elements of Tax Design and Reform (World Bank Technical Paper, 539)

Institutional Elements of Tax Design and Reform (World Bank Technical Paper, 539)
Автор
 
Год
 
Страниц
 
300
ISBN
 
0821353942
Издатель
 
International Business Publications, USA
Категория
 
Налоги

Содержание:

Люди и вещи

Описание:

Tax Reform in Developing Countries carefully examines the experience of eight developing countries that have undergone -- and in some instances are still undergoing -- significant and comprehensive tax reform. The countries are Bolivia, Colombia, Indonesia, Jamaica, Korea, Mexico, Morocco, and Turkey. It draws on their experiences to find lessons learned and to see how they may be applied to other countries on the road to tax reform. Equal attention is given to the process of tax reform, how it is implemented, and the substance or results of reform efforts. Throughout, the focus is on the practical rather than the theoretical aspects of tax reform.

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