Issues and experiences in tax system reforms in selected countries of the ESCAP region
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RT Generic T1 Issues and experiences in tax system reforms in selected countries of the ESCAP region A1 UN.ESCAP, YR 1995 LK https://hdl.handle.net/20.500.12870/6518 PB United Nations AB <p>This volume contains the revised versions of six case-studies prepared by consultants from six developing countries of the ESCAP region on their experience in tax reforms and an overview paper which summarizes the principal issues and findings. The studies address important dimensions of tax reforms: the tax base, the rate structures, and the administration and enforcement of major tax instruments. The efficiency of reforms is evaluated in the light of the objectives sought to be achieved. A major issue addressed is the impact of taxation on equity and the alleviation of poverty in the region.</p> OL English(30) TY - GEN T1 - Issues and experiences in tax system reforms in selected countries of the ESCAP region AU - UN.ESCAP Y1 - 1995 UR - https://hdl.handle.net/20.500.12870/6518 PB - United Nations AB -This volume contains the revised versions of six case-studies prepared by consultants from six developing countries of the ESCAP region on their experience in tax reforms and an overview paper which summarizes the principal issues and findings. The studies address important dimensions of tax reforms: the tax base, the rate structures, and the administration and enforcement of major tax instruments. The efficiency of reforms is evaluated in the light of the objectives sought to be achieved. A major issue addressed is the impact of taxation on equity and the alleviation of poverty in the region.
@misc{20.500.12870_6518 author = {UN.ESCAP}, title = {Issues and experiences in tax system reforms in selected countries of the ESCAP region}, year = {1995}, abstract = {This volume contains the revised versions of six case-studies prepared by consultants from six developing countries of the ESCAP region on their experience in tax reforms and an overview paper which summarizes the principal issues and findings. The studies address important dimensions of tax reforms: the tax base, the rate structures, and the administration and enforcement of major tax instruments. The efficiency of reforms is evaluated in the light of the objectives sought to be achieved. A major issue addressed is the impact of taxation on equity and the alleviation of poverty in the region.
}, url = {https://hdl.handle.net/20.500.12870/6518} } @misc{20.500.12870_6518 author = {UN.ESCAP}, title = {Issues and experiences in tax system reforms in selected countries of the ESCAP region}, year = {1995}, abstract = {This volume contains the revised versions of six case-studies prepared by consultants from six developing countries of the ESCAP region on their experience in tax reforms and an overview paper which summarizes the principal issues and findings. The studies address important dimensions of tax reforms: the tax base, the rate structures, and the administration and enforcement of major tax instruments. The efficiency of reforms is evaluated in the light of the objectives sought to be achieved. A major issue addressed is the impact of taxation on equity and the alleviation of poverty in the region.
}, url = {https://hdl.handle.net/20.500.12870/6518} } TY - GEN T1 - Issues and experiences in tax system reforms in selected countries of the ESCAP region AU - UN.ESCAP UR - https://hdl.handle.net/20.500.12870/6518 PB - United Nations AB -This volume contains the revised versions of six case-studies prepared by consultants from six developing countries of the ESCAP region on their experience in tax reforms and an overview paper which summarizes the principal issues and findings. The studies address important dimensions of tax reforms: the tax base, the rate structures, and the administration and enforcement of major tax instruments. The efficiency of reforms is evaluated in the light of the objectives sought to be achieved. A major issue addressed is the impact of taxation on equity and the alleviation of poverty in the region.
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This volume contains the revised versions of six case-studies prepared by consultants from six developing countries of the ESCAP region on their experience in tax reforms and an overview paper which summarizes the principal issues and findings. The studies address important dimensions of tax reforms: the tax base, the rate structures, and the administration and enforcement of major tax instruments. The efficiency of reforms is evaluated in the light of the objectives sought to be achieved. A major issue addressed is the impact of taxation on equity and the alleviation of poverty in the region.