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Record Nr. |
UNINA9910791408803321 |
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Titolo |
Integration of revenue administration : : a comparative study of international experience |
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Pubbl/distr/stampa |
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Washington, D.C. : , : World Bank, , c2010 |
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ISBN |
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1-282-81895-3 |
9786612818950 |
0-8213-8542-9 |
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Descrizione fisica |
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Collana |
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Disciplina |
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Soggetti |
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Tax administration and procedure |
Customs administration |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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Description based upon print version of record. |
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Nota di bibliografia |
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Includes bibliographical references. |
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Nota di contenuto |
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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 |
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Sommario/riassunto |
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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 |
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