documento electrónico

Inglés

Modelos y Manuales / Models and Manuals

2016

268 p

The main goals of the Handbook are to serve as a reference guide on collection and recovery, and to make known best practices based on the experiences of tax administrations in Latin America. It also conveys some consequences of failing to observe such practices, offers general guidelines on the structure and components of the processes discussed herein, serves as a basis for proposing regulatory reforms, reveals different methods for dealing with the processes and their subprocesses, and offers a useful tool for academic purposes.