The purpose of this handbook is to provide policy makers with a framework to assess a tax system in its entirety, measure its various parameters and how it is administered, and defines best practices for tax policy and administration that will yield a tax system that is simple and predictable and does not create an undue burden on private enterprise. This handbook is primarily designed for policy makers and tax practitioners. The goal is to analyze...
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DETAILS
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2009/11/01
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Working Paper
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58815
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1
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1
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2011/01/06
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Disclosed
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A handbook for tax simplification
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small and medium enterprise development
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Citation
James, Sebastian S..
A handbook for tax simplification (English). Washington, DC: World Bank. http://documents.worldbank.org/curated/en/317341468335679099