documento electrónico

Inglés

CIAT Technical Conference

CIAT

2000

351 p

This book describes elements of tax policy, we will focus primarily on addressing the tax administration aspects. One major aspect that concerns all tax administrators is our dealings with taxpayers and how we can help them comply with the rules of taxation.---- The Technical papers deal with three subtopics: "The principle of tax equity and social solidarity: relationship between the financial needs of the State and economic justice", "Tax administration/taxpayer: from a relation of opposite interests to a relation of mutual collaboration", "Taxable capacity and tax evasion".