Current Challenges in Revenue Mobilization - Improving Tax Compliance
This paper addresses core challenges that all tax administrations face in dealing with noncompliance—which are now receiving renewed attention.
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Volume/Issue:
Volume 2015
Issue 005
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Economics- Macroeconomics , Public Finance , Taxation - General , PP , tax administrator , gap estimate , sole trader , CIT tax gap , output tax , refund claim , tax administration matter , tax service , taxable income , VAT gap , compliance gap , tax administration , developing country , income tax , administration system , tax compliance , Tax gap , Tax administration core functions , Personal income , Value-added tax , Sub-Saharan Africa
Summary
This paper addresses core challenges that all tax administrations face in dealing with noncompliance—which are now receiving renewed attention. Long a priority in developing countries, assuring strong compliance has acquired greater priority in countries facing intensified revenue needs, and is critical for fairness and statebuilding. Series: Policy Papers
