This paper examines recent evidence on tax administration interventions aimed at increasing tax revenues in lower-income countries. It focuses on two major themes: the use of new information technology tools—for identifying taxable entities, verifying tax liabilities, and ensuring collection of liabilities—and how the deployment and incentives of tax officials shape their performance. The paper discusses the promise and pitfalls of interventions in...
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ПОДРОБНАЯ ИНФОРМАЦИЯ
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2023/12/20
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Рабочий документ в рамках исследования вопросов политики
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WPS10655
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1
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2023/12/20
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Disclosed
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How Can Lower-Income Countries Collect More Taxes ? The Role of Technology, Tax Agents, and Politics