Abstract
Tax administration ranges from complete centralization to complete autonomy with a mix of the two being the most common. In the past few decades, a number of advances have been made in strengthening the legal and regulatory framework; in broadening the tax base by identifying and registering taxpayers and potential taxpayers; in initiating programs/practices to improve taxpayer compliance; in improving the capacity to process information; in developing their risk-analysis capacity to focus on potential tax violators; in strengthening investigation, audit and enforcement capacity; in improving analytical capacity and ability for carrying out studies on tax burdens, collection trends, compliance gaps and impacts of policy changes; and in the implementation of procedures to reduce corruption.
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Dollery, B., Kitchen, H., McMillan, M., Shah, A. (2020). Local Tax Administration. In: Local Public, Fiscal and Financial Governance. Palgrave Macmillan, Cham. https://doi.org/10.1007/978-3-030-36725-1_2
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