Revenue authorities: are they the right vehicle for improved tax administration?

It is now well recognised that reforms to tax administration are as important as tax policy changes for overall fiscal reform. One institutional model of tax administration, which has been quite widely adopted in Africa in recent years, is that of the semi‐independent Revenue Authority. This approac...

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Veröffentlicht in:	Public administration and development 2001-08, Vol.21 (3), p.211-222
Hauptverfasser:	Devas, Nick, Delay, Simon, Hubbard, Michael
Format:	Artikel
Sprache:	eng
Schlagworte:	Africa Civil service Developing countries Development studies Fiscal administration Fiscal Policy Government agencies Human resources Public Administration Public Finance Reform Reforms Studies Tax reform Tax revenue Taxation
Online-Zugang:	Volltext
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