Understanding revenue administration: Results from the second survey of the revenue administration – Fiscal information tool by Duncan Cleary, William Crandall, and Andrew Masters published by IMF (2017). “This paper presents the results of the second round of the Revenue Administration Fiscal Information Tool (RA-FIT) country survey in an aggregated manner for all respondents and by income group. Notwithstanding regional biases and some data quality issues with the sample, broad insights and trends are discernible from the data…”
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