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   <subfield code="a">2617-6742</subfield>
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   <subfield code="a">Brondolo, John.</subfield>
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  <datafield tag="245" ind1="1" ind2="0">
   <subfield code="a">Collecting Taxes During an Economic Crisis : </subfield>
   <subfield code="b">Challenges and Policy Options /</subfield>
   <subfield code="c">John Brondolo.</subfield>
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   <subfield code="a">Washington, D.C. :</subfield>
   <subfield code="b">International Monetary Fund,</subfield>
   <subfield code="c">2009.</subfield>
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   <subfield code="a">1 online resource (39 pages)</subfield>
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   <subfield code="a">IMF Staff Position Notes</subfield>
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   <subfield code="a">&lt;strong&gt;Off-Campus Access:&lt;/strong&gt; No User ID or Password Required</subfield>
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   <subfield code="a">&lt;strong&gt;On-Campus Access:&lt;/strong&gt; No User ID or Password Required</subfield>
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   <subfield code="a">Electronic access restricted to authorized BRAC University faculty, staff and students</subfield>
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   <subfield code="a">The global financial and economic crisis presents major challenges for tax agencies. With the economic downturn, tax agencies are encountering emerging compliance problems and greater demands for taxpayer support in the face of prospective budget cuts. To help address these challenges, this paper encourages tax agencies to develop a tax compliance strategy for the crisis by (1) expanding assistance to taxpayers, (2) refocusing enforcement on emerging compliance risks, (3) enacting legislative reforms that facilitate tax administration, and (4) improving communication programs. In each of these areas, the paper identifies specific measures to underpin the strategy, drawing on practices from leading tax agencies and experiences from IMF technical assistance. The paper also highlights emerging tax compliance issues in the financial sector.</subfield>
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   <subfield code="a">Mode of access: Internet</subfield>
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   <subfield code="a">IMF Staff Position Notes; Staff Position Note ;</subfield>
   <subfield code="v">No. 2009/017</subfield>
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   <subfield code="z">Full text available on IMF</subfield>
   <subfield code="u">http://elibrary.imf.org/view/journals/004/2009/017/004.2009.issue-017-en.xml</subfield>
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