Closing the Gap: How Tax Administration Performance Shapes Compliance by Katherine Baer, Patricio A. Barra, Juan Carlos Benitez published by IMF (10/2025). This paper examines the impact of tax administration performance on tax compliance gaps across countries. Building on…
Assuntos Fiscais
Building Tax Capacity in Developing Countries (Benitez et al.)
set 23, 2023, 10:12 AM 0
Building Tax Capacity in Developing Countries prepared by Juan Carlos Benitez, Mario Mansour, Miguel Pecho, and Charles Vellutini published by IMF (9/2023) Tax capacity—the policy, institutional, and technical capabilities to collect tax revenue—is part of a deeper process of…