01576cas a2200241 a 4500 AALejournalIMF008510 230101c9999 xx r poo 0 0eng d 5.00 USD 9781451975390 1018-5941 BD-DhAAL BD-DhAAL Mansfield, Charles. Tax Administration in Developing Countries : An Economic Perspective / Charles Mansfield. Washington, D.C. : International Monetary Fund, 1987. 1 online resource (26 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 This paper examines the role of tax administration in developing countries from an economic perspective. The traditional separation of tax policy and tax administration in the literature is shown to break down in developing countries, where tax administrators decide in what manner complicated tax legislation should actually be applied. After surveying economic literature dealing with tax administration, the paper offers guidelines on how tax administrators can help implement more efficient and equitable tax systems. Mode of access: Internet IMF Working Papers; Working Paper ; No. 1987/042 Full text available on IMF http://elibrary.imf.org/view/journals/001/1987/042/001.1987.issue-042-en.xml IMF e-Library