Sales Tax Plays A Predominant Role In Exchequer Of The States. More Than 60 Per Cent Of State Taxes Revenue Derive From It. Administratively, It Faces Many Prob

This paper examines the role of tax administration in developing countries from an economic perspective. The traditional separation of tax policy and tax admini

This report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their admin