1.

Record Nr.

UNINA9910458841203321

Titolo

Integration of revenue administration [[electronic resource] ] : a comparative study of international experience

Pubbl/distr/stampa

Washington, DC, : Poverty Reduction and Economic Management, Europe and Central Asia Region, World Bank, 2010

ISBN

1-282-81895-3

9786612818950

0-8213-8542-9

Descrizione fisica

1 online resource (131 p.)

Collana

World Bank Studies

Disciplina

352.4/4

Soggetti

Tax administration and procedure

Customs administration

Electronic books.

Lingua di pubblicazione

Inglese

Formato

Materiale a stampa

Livello bibliografico

Monografia

Note generali

Description based upon print version of record.

Nota di bibliografia

Includes bibliographical references.

Nota di contenuto

Cover; Title Page; Copyright; Contents; Foreword; Acknowledgments; Abbreviations; Chapter 1. Introduction; Chapter 2. Concept and Issues; Chapter 3. Successful Integration: Case Studies; Chapter 4. Broader Review of International Experiences and Lessons; Chapter 5. Conclusion; References; Back Cover

Sommario/riassunto

In order to minimize the need for taxpayers to respond to multiple revenue agencies, some countries have integrated their revenue administrations, either by merging tax and customs administration, or unifying collection of tax and social contributions. This book examines the experience of 11 countries in doing so. Their experiences indicate that integrating collection entails modernizing the revenue administration and reducing contact between the tax office and taxpayers, thanks to the extensive use of ICT