Revenue collection requires the intensive exchange of financial information on economic transactions, revenues, expenditures, and incomes with a high degree of voluntary compliance. Furthermore, over the past 15 years the world has experienced a revolution in communication and information...

The system outline here is designed to make the maximum use of the great advances and cost savings arising in modern communication. Fax and electronic mail allow for almost instant communication at very low cost between Bolivia and almost every other country in the world. As a consequence, the...

In this paper an overview is made of the determinants of voluntary tax compliance. Unlike previous treatments of this subject, the cost of taxpayer compliance is considered as an important determinant of overall level of voluntary compliance in a country. A number of ways that tax authorities...

This report highlights the issues relevant to the process of transition to a revenue authority, and analyzed elements of the implementing legislation for this form of tax administration. A revenue authority’s capacity to improve tax collection is tied to the political and bureaucratic...

Tax analysis and forecasting of revenues are of critical importance to governments in ensuring stability in tax and expenditure policies. To augment timely and effective analysis of the revenue aspects of the fiscal policy, governments have increasingly turned toward in-house tax policy units...

This paper outlines the steps that the Government of Cyprus took to transform its tax system between 1990 and 2001 in order to prepare itself for admission into the European Union. Cyprus has many of the same economic features as the countries of the Caribbean and Central American regions. In...

In the 1980's it was popular to introduce incentive systems for the promotion of taxpayer compliance. The partial VAT refunds for consumer purchases that are examined in this paper represent one of such schemes. The partial VAT refund system was an idea that was popular amongst professional tax...

This paper takes a broad approach in the sense that only the fundamental structure elements of each tax system are considered as part of the benchmark tax system. Moreover, this paper will go beyond the traditional tax expenditure reporting by taking into account an ideal tax system with minor...

This paper examines a number of characteristics of East European economies-i.e., the degree of state ownership and public sector social expenditure- and considers the type of tax policies that would be appropriate for the immediate future. The conclusions are that the tax policies needed by...

The value added tax system in North Cyprus is somewhat unique. It has a very high degree of legal coverage of goods and services in the economy and instead of exempting certain sectors from taxation; they are taxed at lower rates. At the same time the administration of the tax relies heavily on...