-2014, compiled by the IMF. It finds that-consistent with the existing literature-corruption is negatively associated with overall tax … revenue, and most of its components. This relationship is predominantly influenced by the way corruption interacts with tax … compliance. The establishment of large taxpayer offices improves tax compliance by dampening the perception of corruption …

Would better state institutions increase tax collection, or would higher tax collection help improve state institutions …, the paper finds that tax capacity and state institutions cause and reinforce each other for a wide range of country groups …. The bi-directional causality results suggest that developing tax capacity and building state institutions need to go hand …

, particularly as regards sales and the value-added tax (VAT) payable on sales. The introduction of EFDs typically requires … measures to mitigate these risks. EFDs should not be construed as the “silver bullet” for improving tax compliance: as with any …

This paper examines the role of tax administration in developing countries from an economic perspective. The … traditional separation of tax policy and tax administration in the literature is shown to break down in developing countries …, where tax administrators decide in what manner complicated tax legislation should actually be applied. After surveying …

) the reforms that must be carried out in tax legislation and tax administration; and (c) the required changes in public …

Tax administration plays a crucial role In determining a country’s real (or effective) tax system. Unfortunately, tax … administrations in many countries do not function optimally and distort the intention of tax laws. In order for taxation to have its … intended effect on the allocation of resources, the distribution of income, and macroeconomic stability and growth, the tax …

Despite positive but mixed progress over two decades, most lower income African countries need to enhance their low tax … instances without being integrated with income tax administration. Rather, VAT administration was assigned to a separate …