Tax Administration and the Small Taxpayer /
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 facili...
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| Format: | Journal |
| Language: | English |
| Published: |
Washington, D.C. :
International Monetary Fund,
2004.
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| Series: | IMF Policy Discussion Papers; Policy Discussion Paper ;
No. 2004/002 |
| Online Access: | Full text available on IMF |