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Striking the balance : tax administration, enforcement and compliance in the 1990s ; the Institute for Fiscal Studies, sixth residential conference, 16 - 17 April 1993

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Striking the balance : tax administration, enforcement and compliance in the 1990s ; the Institute for Fiscal Studies, sixth residential conference, 16 - 17 April 1993

Gammie, Malcolm (contributor) - 1996

This report of the 1993 IFS Residential Conference considers the administrative issues that face the tax system in the 1990s. Speakers dealt with the implications of the move to self-assessment, the adoption of a rulings procedure, tax appeals and general anti-avoidance rules. International...