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Tax Administration in Developing Countries: An Economic Perspective

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  • Charles Y. Mansfield

    (International Monetary Fund)

Abstract

A survey of tax administration in developing countries from an economic perspective is warranted because tax administrators in developing countries in effect make tax policy by deciding how to apply tax legislation. Tax administration links legal statutes and the "real," implemented tax system and thus affects fiscal deficits and the tax burdens of different sectors and income classes. A survey of analytical and empirical work concludes that administrative constraints can severely weaken the tax revenue structure with respect to stabilization, efficiency, and equity goals.

Suggested Citation

  • Charles Y. Mansfield, 1988. "Tax Administration in Developing Countries: An Economic Perspective," IMF Staff Papers, Palgrave Macmillan, vol. 35(1), pages 181-197, March.
    • Handle: RePEc:pal:imfstp:v:35:y:1988:i:1:p:181-197
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    Cited by:

    1. Wynter, Carlene Beth & Oats, Lynne, 2018. "Don’t worry, we are not after you! Anancy culture and tax enforcement in Jamaica," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 57(C), pages 56-69.
    2. Slemrod, Joel & Yitzhaki, Shlomo, 2002. "Tax avoidance, evasion, and administration," Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 3, chapter 22, pages 1423-1470, Elsevier.
    3. Katarina Ott, 1998. "Tax Administration Reform in Transition: The Case of Croatia," Occasional paper series 05, Institute of Public Finance.
    4. Carlene Beth Wynter & Lynne Oats, 2021. "Knock, Knock: The Taxman’s at Your Door! Practice Sense, Empathy Games, and Dilemmas in Tax Enforcement," Journal of Business Ethics, Springer, vol. 169(2), pages 279-292, March.

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