Tax Administration and the Small Taxpayer

Released on by Mr.Parthasarathi Shome
preview-18

  • Tax Administration and the Small Taxpayer Book Detail

  • Author : Mr.Parthasarathi Shome
  • Release Date : 2004-05-01
  • Publisher : International Monetary Fund
  • Genre : Business & Economics
  • Pages : 33
  • ISBN 13 : 1451974574
  • File Size : 25,25 MB
DOWNLOAD BOOK

Tax Administration and the Small Taxpayer by Mr.Parthasarathi Shome PDF Summary

Book Description: Small taxpayers should pay their appropriate revenue share while their compliance costs should be reduced. This assumes importance as restructuring in emerging markets has meant rapid growth in services through self-employed small entrepreneurs, who have good revenue potential. Administrative facilitators such as a single tax covering income tax, VAT, and social security tax, at a reduced rate, do not lower tax evasion. They increase vertical and horizontal inequity, and lead to adverse resource allocation. A strategy is needed, extending modernization achieved in large taxpayer units (LTUs) to small taxpayers, including rationalization of collection and reporting of revenue data for policy formulation.

Disclaimer: www.yourbookbest.com does not own Tax Administration and the Small Taxpayer books pdf, neither created or scanned. We just provide the link that is already available on the internet, public domain and in Google Drive. If any way it violates the law or has any issues, then kindly mail us via contact us page to request the removal of the link.

Tax Administration and the Small Taxpayer

Tax Administration and the Small Taxpayer

File Size : 8,8 MB
Total View : 3969 Views
DOWNLOAD

Small taxpayers should pay their appropriate revenue share while their compliance costs should be reduced. This assumes importance as restructuring in emerging

The Crisis in Tax Administration

The Crisis in Tax Administration

File Size : 16,16 MB
Total View : 2547 Views
DOWNLOAD

People pay taxes for two reasons. On the positive side, most people recognize, even if grudgingly, that payment of tax is a duty of citizenship. On the negative