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Tax Administration and the Small Taxpayer

Author

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  • Mr. Parthasarathi Shome

Abstract

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.

Suggested Citation

  • Mr. Parthasarathi Shome, 2004. "Tax Administration and the Small Taxpayer," IMF Policy Discussion Papers 2004/002, International Monetary Fund.
  • Handle: RePEc:imf:imfpdp:2004/002
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    Citations

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    Cited by:

    1. María L. Granda & Carla Zambrano, 2012. "¿Es sostenible el Régimen Impositivo Simplificado Ecuatoriano?," IDB Publications (Working Papers) 63338, Inter-American Development Bank.
    2. Granda, María L. & Zambrano, Carla, 2012. "¿Es sostenible el Régimen Impositivo Simplificado Ecuatoriano?," IDB Publications (Working Papers) 3884, Inter-American Development Bank.
    3. Richard Baldwin & Toshihiro Okubo, 2009. "Tax Reform, Delocation, and Heterogeneous Firms," Scandinavian Journal of Economics, Wiley Blackwell, vol. 111(4), pages 741-764, December.
    4. Doubell Chamberlain & Anja Smith, 2006. "Recent Findings on Tax-Related Regulatory Burden on SMMEs in South Africa. Literature Review and Policy Options," Working Papers 06105, University of Cape Town, Development Policy Research Unit.

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