The Crisis in Tax Administration

Цена 28.95 - 54.40 USD

EAN/UPC/ISBN Code 9780815701231

Издатель Brookings Institution Press

Страниц 402

Год выпуска 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.