Managing Income Tax Compliance through Self-Assessment /
Modern tax administrations seek to optimize tax collections while minimizing administration costs and taxpayer compliance costs. Experience shows that voluntary compliance is best achieved through a system of self-assessment. Many tax administrations have introduced self-assessment principles in the...
| 主要作者: | |
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| 格式: | 雜誌 |
| 語言: | English |
| 出版: |
Washington, D.C. :
International Monetary Fund,
2014.
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| 叢編: | IMF Working Papers; Working Paper ;
No. 2014/041 |
| 在線閱讀: | Full text available on IMF |