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    Tax Administration and the Small Taxpayer
    Unavailable
    Tax Administration and the Small Taxpayer
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    Tax Administration and the Small Taxpayer
    Ebook46 pages1 hour

    Tax Administration and the Small Taxpayer

    By Parthasrathi Shome

    ()

    Currently unavailable

    Currently unavailable

    About this ebook

    Small taxpayers should pay their appropriate revenue share while their compliance costs should be reduced. This assumes importance as restructuring in emerging markets has meant rapid growth in services through self-employed small entrepreneurs, who have good revenue potential. Administrative facilitators such as a single tax covering income tax, VAT, and social security tax, at a reduced rate, do not lower tax evasion. They increase vertical and horizontal inequity, and lead to adverse resource allocation. A strategy is needed, extending modernization achieved in large taxpayer units (LTUs) to small taxpayers, including rationalization of collection and reporting of revenue data for policy formulation.

    LanguageEnglish
    PublisherINTERNATIONAL MONETARY FUND
    Release dateMay 1, 2004
    ISBN9781455276028
    Unavailable
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