Tax Administration Reform: A Primer

Source: USAID | Year: 2012

This document provides an overview of the tax administration reform process.  It first describes the tax administration's tasks and operating environment and then discusses a reform strategy, highlighting areas frequently in need of reform and providing case illustrations of successful reform. This document is not intended to be exhaustive, but rather provides USAID Field Officers with a foundational understanding of tax administration reform. Suggestions for further readings are provided at the end of this document.


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