Improving resource mobilization in developing countries and transition economies
著者
書誌事項
Improving resource mobilization in developing countries and transition economies
United Nations, 2002
大学図書館所蔵 全6件
注記
"Public Finance"-- On cover
"ST/ESA/PAD/SER.E/30"-- T.p.
"United Nations publication sales no. E.02.II.H.2"-- Colophone
内容説明・目次
内容説明
The process of globalization has tended to complicate taxation issues leading to 'harmful' tax competition. It has made taxpayers more aware of the differences in tax rates and has constrained the ability of tax administrations to track down trade and investment flows. By increasing significantly the amount and type of income earned abroad, globalization also reduces the ability to verify the accuracy and authenticity of taxpayers' returns. The erosion of existing sources of public finance can be resisted and the use of public resources may be more effectively secured for social development through tying revenue to outlay, or at least to the relevant level of government, and through fiscal stabilization. This publication looks at the role of tax administration in resource mobilization; tax policy, administration and reform; the management of revenue administration; electronic commerce and the challenge for tax administrations; and conclusions and recommendations.
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