“Tax Administration” offers a comprehensive exploration of how governments worldwide manage and enforce tax laws. Tackling the complexities of revenue collection, the book highlights the crucial role of effective administration in funding public services. Intriguingly, different tax systems—progressive, regressive, and proportional—have varying impacts across society, influencing economic behavior and social equity.
The book also emphasizes the importance of international tax agreements in a globalized world, particularly in addressing tax evasion by multinational corporations. This book uniquely provides a global perspective, contrasting tax administration practices across developed and developing nations while maintaining a clear and accessible approach. It delves into audit processes, compliance enforcement strategies, and the use of technology in modern tax administration.
Beginning with tax law principles and various tax systems, the book progresses to cover revenue collection, audit techniques, and concludes with future trends such as digitalization and the need for transparency.
