01772cas a2200241 a 4500 AALejournalIMF008623 230101c9999 xx r poo 0 0eng d 5.00 USD 9781451974577 1934-7456 BD-DhAAL BD-DhAAL Shome, Parthasarathi. Tax Administration and the Small Taxpayer / Parthasarathi Shome. Washington, D.C. : International Monetary Fund, 2004. 1 online resource (33 pages) IMF Policy Discussion 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 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. Mode of access: Internet IMF Policy Discussion Papers; Policy Discussion Paper ; No. 2004/002 Full text available on IMF http://elibrary.imf.org/view/journals/003/2004/002/003.2004.issue-002-en.xml IMF e-Library