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Benchmarking tax systems
Author(s) -
Gallagher Mark
Publication year - 2005
Publication title -
public administration and development
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.574
H-Index - 44
eISSN - 1099-162X
pISSN - 0271-2075
DOI - 10.1002/pad.353
Subject(s) - benchmarking , modernization theory , agency (philosophy) , accounting , perspective (graphical) , set (abstract data type) , business , economics , computer science , economic growth , management , sociology , social science , artificial intelligence , programming language
International institutions, such as the World Bank, the International Monetary Fund and the U.S. Agency for International Development, have been assessing tax system performance and capabilities for decades without having a solid international comparator basis for undertaking these assessments. This article provides a series of indicators and benchmarks that can help to put such assessments into an international perspective, set specific targets for performance, reform and modernisation, and monitor progress over time. Copyright © 2005 John Wiley & Sons, Ltd.