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The Crisis in Tax Administration

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 | #4141173 in Books |  Brookings Institution Press |  2004-05-20 | Original language:English | PDF # 1 |  9.20 x1.09 x6.42l,1.28 | File type: PDF | 402 pages

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|| ||"A collection of essays from accountants, lawyers, academics, tax specialists and other experts, it examines the many different aspects of the situation, from tax shelters and avoidance to the role of preparers and the capacity of the authorities to enforce t


People pay taxes for two reasons. On the positive side, most people recognize, even if grudgingly, that payment of tax is a duty of citizenship. On the negative side, they know that the law requires payment, that evasion is a crime, and that willful failure to pay taxes is punishable by fines or imprisonment. The practical questions for tax administration are how to strengthen each of these motives to comply with the law. How much should be spent on enforce...

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