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This report looks at effective e-service provision by tax administrations, summarising eight critical areas, and explores big data management and portals, as we

This report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their admin

Recent decades have witnessed important progress in strengthening tax systems in developing countries. Yet many areas of reform have remained stubbornly resista

Description and extensions of the capital income effective tax rate literature / M.M. Ruiz, F. Gérard, M. ; p. 11- 41.

This book captures the critical role of taxation in shaping government responsiveness and accountability in developing countries.