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Klasse$iDeutsch /$fGertrud Bo?hrer, Birgit Hock, Dr. Anja Steinhauer 205 $a4 ., aktualisierte Auflage. 210 1$aBerlin, [Germany] :$cDudenverlag,$d2017. 210 4$dİ2017 215 $a1 online resource (134 pages) $cillustrations, tables 311 $a3-411-72414-5 320 $aIncludes bibliographical references. 606 $aEnglish language$vComposition and exercises$xStudy and teaching (Secondary) 615 0$aEnglish language$xStudy and teaching (Secondary) 676 $a808.0420712 700 $aBo?hrer$b Gertrud$01378969 702 $aHock$b Birgit 702 $aSteinhauer$b Anja 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910163385803321 996 $aWissen - u?ben - Testen$93418237 997 $aUNINA LEADER 05643oam 22012614 450 001 9910965326603321 005 20250426110350.0 010 $a9786613820518 010 $a9781462379057 010 $a1462379052 010 $a9781452741055 010 $a1452741050 010 $a9781282392083 010 $a1282392085 010 $a9781451909531 010 $a1451909535 035 $a(CKB)3360000000443091 035 $a(EBL)3014491 035 $a(SSID)ssj0000943054 035 $a(PQKBManifestationID)11505585 035 $a(PQKBTitleCode)TC0000943054 035 $a(PQKBWorkID)10974565 035 $a(PQKB)11102668 035 $a(OCoLC)694141174 035 $a(IMF)WPIEE2006240 035 $a(MiAaPQ)EBC3014491 035 $a(IMF)WPIEA2006240 035 $aWPIEA2006240 035 $a(EXLCZ)993360000000443091 100 $a20020129d2006 uf 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aRevenue Authorities : $eIssues and Problems in Evaluating their Success /$fMaureen Kidd, William Joseph Crandall 205 $a1st ed. 210 1$aWashington, D.C. :$cInternational Monetary Fund,$d2006. 215 $a1 online resource (95 p.) 225 1 $aIMF Working Papers 300 $a"October 2006." 311 08$a9781451865004 311 08$a1451865007 320 $aIncludes bibliographical references. 327 $a""Contents""; ""Abbreviations and Acronyms""; ""I. INTRODUCTION""; ""II. KEY DEFINITIONS AND ISSUES""; ""III. REVIEW OF SELECTED LITERATURE""; ""IV. THE QUESTIONNAIRE RESPONSES AND OTHER DATA""; ""V. SUMMARY OF FINDINGS""; ""VI. ANALYSIS OF MAJOR ISSUES""; ""VII. CONCLUSIONS""; ""Bibliography for the Literature Review"" 330 3 $aRevenue authorities (RAs) have been adopted by some countries as an alternative delivery model for improved revenue administration. They are sometimes seen as a possible solution to problems such as low rates of tax compliance, ineffective tax administration staff, and corruption. The paper discusses RAs as a governance model, from the perspective of revenue administration and the almost universal desire to improve performance and compliance with the law. It compiles and analyses features of the model, examines reasons why revenue authorities were established, and explores the extent to which countries have evaluated the success of the model. It also assesses countries' own perceptions about how this model may have contributed to tax administration reform. Further, the paper discusses data collection difficulties in carrying out an assessment using econometric analysis, and the problem of attributing changes in performance to a particular governance model. 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