<?xml version="1.0" encoding="UTF-8"?>
<collection xmlns="http://www.loc.gov/MARC21/slim">
 <record>
  <leader>01909cas a2200253 a 4500</leader>
  <controlfield tag="001">AALejournalIMF017463</controlfield>
  <controlfield tag="008">230101c9999    xx  r poo     0    0eng d</controlfield>
  <datafield tag="020" ind1=" " ind2=" ">
   <subfield code="c">5.00 USD</subfield>
  </datafield>
  <datafield tag="020" ind1=" " ind2=" ">
   <subfield code="z">9781475581126</subfield>
  </datafield>
  <datafield tag="022" ind1=" " ind2=" ">
   <subfield code="a">2075-8669</subfield>
  </datafield>
  <datafield tag="040" ind1=" " ind2=" ">
   <subfield code="a">BD-DhAAL</subfield>
   <subfield code="c">BD-DhAAL</subfield>
  </datafield>
  <datafield tag="100" ind1="1" ind2=" ">
   <subfield code="a">Cotton, Margaret.</subfield>
  </datafield>
  <datafield tag="245" ind1="1" ind2="0">
   <subfield code="a">Use of Technology in Tax Administrations 2 : </subfield>
   <subfield code="b">Core Information Technology Systems in Tax Administrations /</subfield>
   <subfield code="c">Margaret Cotton, Gregory Dark.</subfield>
  </datafield>
  <datafield tag="264" ind1=" " ind2="1">
   <subfield code="a">Washington, D.C. :</subfield>
   <subfield code="b">International Monetary Fund,</subfield>
   <subfield code="c">2017.</subfield>
  </datafield>
  <datafield tag="300" ind1=" " ind2=" ">
   <subfield code="a">1 online resource (18 pages)</subfield>
  </datafield>
  <datafield tag="490" ind1="1" ind2=" ">
   <subfield code="a">Technical Notes and Manuals</subfield>
  </datafield>
  <datafield tag="500" ind1=" " ind2=" ">
   <subfield code="a">&lt;strong&gt;Off-Campus Access:&lt;/strong&gt; No User ID or Password Required</subfield>
  </datafield>
  <datafield tag="500" ind1=" " ind2=" ">
   <subfield code="a">&lt;strong&gt;On-Campus Access:&lt;/strong&gt; No User ID or Password Required</subfield>
  </datafield>
  <datafield tag="506" ind1=" " ind2=" ">
   <subfield code="a">Electronic access restricted to authorized BRAC University faculty, staff and students</subfield>
  </datafield>
  <datafield tag="520" ind1="3" ind2=" ">
   <subfield code="a">This technical note is the second of three addressing information technology (IT) themes and issues relevant to tax administrations. This note addresses how to select a suitable IT system for core tax administration functions. Note one covers the use of IT in tax administrations and how to develop an information technology strategic plan (ITSP). The third note focuses on implementation of a commercial-off-the-shelf (COTS) system. These technical notes are primarily for tax administrations that have no technology to manage their core tax processes, or their technology is limited and outdated. These notes focus on core tax functions and do not address other business systems (e.g., payroll, finance, document, and asset management systems).</subfield>
  </datafield>
  <datafield tag="538" ind1=" " ind2=" ">
   <subfield code="a">Mode of access: Internet</subfield>
  </datafield>
  <datafield tag="700" ind1="1" ind2=" ">
   <subfield code="a">Dark, Gregory.</subfield>
  </datafield>
  <datafield tag="830" ind1=" " ind2="0">
   <subfield code="a">Technical Notes and Manuals; Technical Notes and Manuals ;</subfield>
   <subfield code="v">No. 2017/002</subfield>
  </datafield>
  <datafield tag="856" ind1="4" ind2="0">
   <subfield code="z">Full text available on IMF</subfield>
   <subfield code="u">http://elibrary.imf.org/view/journals/005/2017/002/005.2017.issue-002-en.xml</subfield>
   <subfield code="z">IMF e-Library</subfield>
  </datafield>
 </record>
</collection>
