Building on previous FAD work in the tax administration field, this paper defines broad criteria for diagnosing the problems in a country’s tax administration

This paper addresses tax administration reform by describing briefly the causes for inefficient tax administration, identifying the essential elements of succes

Tax administration improvements have contributed significantly to a doubling of China’s tax-to-GDP ratio and the substantial reduction in taxpayers’ complia

Public spending plays a key role in the economic growth and development of most developing economies. This book analyzes revenues, policy, and administration of

"Taxation, like politics, is the art of the possible -- yet most public finance texts ignore the critical role played by tax administration in restoring macroec