01892cas a2200265 a 4500 AALejournalIMF012664 230101c9999 xx r poo 0 0eng d 15.00 USD 9781589061187 0251-6365 BD-DhAAL BD-DhAAL Benon, Olivier. Improving Large Taxpayers' Compliance : A Review of Country Experience / Olivier Benon, Katherine Baer, Juan Toro R. Washington, D.C. : International Monetary Fund, 2002. 1 online resource (59 pages) Occasional 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 One area that has not been reviewed in developing countries is the growing focus on different segments of the taxpayer population-including the large taxpayers-as a way to encourage greater stability in public revenue flows, improve the effectiveness and efficiency of tax administration, and introduce innovations in the public sector. Based on a sample of about 40 countries, this paper provides an overview of country practices in terms of the organization, systems, and procedures used by tax administrations to monitor the compliance of the large taxpayers. The paper also reviews the effectiveness of large taxpayer operations in selected developing and transition countries where the IMF has recommended their establishment. Mode of access: Internet Baer, Katherine. Toro R., Juan. Occasional Papers; Occasional Paper ; No. 2002/006 Full text available on IMF http://elibrary.imf.org/view/books/084/03461-9781589061187-en/03461-9781589061187-en-book.xml IMF e-Library