Improving large taxpayers' compliance : a review of country experience
著者
書誌事項
Improving large taxpayers' compliance : a review of country experience
(Occasional paper / International Monetary Fund, no. 215)
International Monetary Fund, 2002
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注記
Bibliography: p. 57
内容説明・目次
内容説明
Many countries have established separate tax administration departments with specific systems to monitor the compliance of large taxpayers. This paper provides an overview of the role, structure and functions of large taxpayer operations in about 40 countries, including developed, transition and developing economies.
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