A Review of critical issues on tax design and tax administration in a global economy and developing countries
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Governments from developing countries have long depended on revenue from foreign aid but the post-2015 international agenda on nancing for development has focused more attention on the importance of domestic-resource mobilization (DRM). In particular, the new framework aims to promote reforms that have the potential to improve government tax revenue in Low Income Countries (LICs). The focus on LICs is motivated by the huge resource gap required to finance development needs in these countries. (download) |
J. Hindriks
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