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Improving resource mobilization in developing countries and transition economies.

Author: United Nations. Division for Public Economics and Public Administration.
Publisher: New York : United Nations, 2002.
Series: Public finance (United Nations. Division for Public Economics and Public Administration)
Edition/Format:   Print book : International government publication : EnglishView all editions and formats
Summary:
The process of globalization has tended to complicate taxation issues leading to 'harmful' tax competition. It has made taxpayers more aware of the differences in tax rates and has constrained the ability of tax administrations to track down trade and investment flows. By increasing significantly the amount and type of income earned abroad, globalization also reduces the ability to verify the accuracy and  Read more...
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Additional Physical Format: Online version:
Improving resource mobilization in developing countries and transition economies.
New York : United Nations, 2002
(OCoLC)647257553
Material Type: Government publication, International government publication, Internet resource
Document Type: Book, Internet Resource
All Authors / Contributors: United Nations. Division for Public Economics and Public Administration.
ISBN: 9211231477 9789211231472
OCLC Number: 49780394
Notes: At head of title: Department of Economic and Social Affairs, Division for Public Economics and Public Administration.
"ST/ESA/PAD/SER. E/30."
"United Nations publication. Sales no. E.02. II. H.2"--Page [94].
Description: vii, 91 pages ; 28 cm.
Contents: Role of tax administration in resource mobilization. Role of government revenue and their composition --
Impact of globalization/trade liberalization on tax revenues --
Additional and innovative measures --
Tax policy. Inter-linkages, mutual effects and corrective policies --
Ramifications of tax policy for tax administration --
Impact of tax administration on tax policy --
The management of revenue administration. Taxpayer education, information and assistance --
Management of human resources --
Management information systems --
Electronic service delivery --
Electronic commerce and the challenge for tax administration. Technological and commercial background --
Electronic commerce and income taxation --
Electronic commerce and consumption taxation --
Conclusions and recommendations.
Series Title: Public finance (United Nations. Division for Public Economics and Public Administration)

Abstract:

The process of globalization has tended to complicate taxation issues leading to 'harmful' tax competition. It has made taxpayers more aware of the differences in tax rates and has constrained the ability of tax administrations to track down trade and investment flows. By increasing significantly the amount and type of income earned abroad, globalization also reduces the ability to verify the accuracy and authenticity of taxpayers' returns. The erosion of existing sources of public finance can be resisted and the use of public resources may be more effectively secured for social development through tying revenue to outlay, or at least to the relevant level of government, and through fiscal stabilization. This publication looks at the role of tax administration in resource mobilization; tax policy, administration and reform; the management of revenue administration; electronic commerce and the challenge for tax administrations; and conclusions and recommendations.--Publisher's description.

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