Tax Administration Act: Fulfilling human rights through efficient and effective tax administration

Tax Evasion, Taxation Inspection and Net Tax Revenue: from an Optimal Tax Administration Perspective

Tax evasion has always been an important topic to tax theory researchers and the department of government. However, existing research results are confined to the unilateral action of taxpayers, neglect the interaction between the tax declaration and taxation inspection. This paper, from an optimal tax administration perspective, builds a general equilibrium model, in which, taxation inspection ...

GLOBAL CHALLEGGES IN TAX ADMINISTRATION , edited

Australia is definitely not “down under” when it comes to taxes. This book is a collection of the most interesting papers from the Sixth International Conference on Tax Administration held in Sydney by the leading Australian tax research group the Australian Taxation Studies Program (Atax), University of New South Wales in April 2004. The sub-title of the Conference was “Challenges of Globalisi...

Bush Administration Tax Policy: Distributional Effects

Key Success Factors in Managing Tax Administrations (Case of Iranian National Tax Administration)

This study aimed to identify key success factors involved in running tax systems and to explore their importance and realization in the Iranian National Tax Administration (INTA) as a case study. First, based on the existing experience and knowledge, success factors in tax systems were extracted and, a total of 26 factors were identified in the following areas: (1) tax laws, regulations and...

How Effective is the International Fuel Tax Agreement as a Multistate Tax Administration Model? A View From the States

The International Fuel Tax Agreement (IFTA) was established to reduce the complexities of reporting, allocating, and collecting diesel fuel taxes from interstate commercial carriers operating in multiple jurisdictions. This paper examines IFTA’s effectiveness as a multistate tax administration model from the perspective of the states. We identify three criteria of effectiveness and use a survey...