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Making the Most of Tax Administration

In: More than Revenue

Author

Listed:
  • Ana Corbacho

    (Columbia University)

  • Vicente Fretes Cibils

    (North Carolina State University)

  • Eduardo Lora

    (London School of Economics)

Abstract

Without an institution to collect taxes, taxation is nothing more than inert legislation. Even the best tax code has no life without the support of a collection agency. But the role of tax administrations goes beyond revenue collection. A tax administration that aspires to be a development tool should be determined to reduce tax evasion and provide the best possible service to taxpayers—to the point of being considered a necessity in their business and personal progress, rather than that feared institution that goes after their money.

Suggested Citation

  • Ana Corbacho & Vicente Fretes Cibils & Eduardo Lora, 2013. "Making the Most of Tax Administration," Palgrave Macmillan Books, in: Ana Corbacho & Vicente Fretes Cibils & Eduardo Lora (ed.), More than Revenue, chapter 6, pages 99-111, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-1-137-31597-7_6
    DOI: 10.1057/9781137315977_6
    as

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