Crisis in Tax Administration
Price 28.95 - 54.40 USD
EAN/UPC/ISBN Code
9780815701231
Producer
Brookings Institution Press
Pages
402
Year of production
2003
Voluntary tax compliance and the mechanisms to catch the noncompliant are under stress as tax laws have become more complicated and IRS resources have not kept pace. These events in combination have created a genuine crisis in tax administration. The papers in this volume, prepared by economists, lawyers and accountants, evaluate the capacity of authorities to enforce the tax laws in a modern, global economy and examine the implications of failing to do so.