01851cas a2200253 a 4500 AALejournalIMF000324 230101c9999 xx r poo 0 0eng d 5.00 USD 9781451980394 1018-5941 BD-DhAAL BD-DhAAL Baer, Katherine. Designing a Tax Administration Reform Strategy : Experiences and Guidelines / Katherine Baer, Carlos Silvani. Washington, D.C. : International Monetary Fund, 1997. 1 online resource (36 pages) IMF Working Papers <strong>Off-Campus Access:</strong> No User ID or Password Required <strong>On-Campus Access:</strong> No User ID or Password Required Electronic access restricted to authorized BRAC University faculty, staff and students 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 and formulating an appropriate reform strategy. To be effective, this strategy should be based on the size of the tax gap and the country's particular circumstances. This paper discusses some guiding principles which have provided the basis for successful reforms, including: reducing the tax system's complexity, encouraging taxpayers' voluntary compliance, differentiating the treatment of taxpayers by their revenue potential, and ensuring the reform's effective management. Also discussed are specific bottlenecks that hinder the effectiveness of the tax administration's operations. Mode of access: Internet Silvani, Carlos. IMF Working Papers; Working Paper ; No. 1997/030 Full text available on IMF http://elibrary.imf.org/view/journals/001/1997/030/001.1997.issue-030-en.xml IMF e-Library