Reinventing VAT collection : industry vertical assessment, revenue increase, and public sector reliability

[摘要] (cont.) The focus was on the local states system that implemented tax administration reforms, specifically related to the collection of the VAT. This data, presented in this dissertation, supports the argument that success is a function of technology, organizational changes, functional specialization, and institutional arrangements, which combined, led to envision a new way to achieve greater tax collection and compliance, a shift in tax-collectors identities, and the strengthening of public sector;;s institutions. Finally, the diversity of features in the chosen states range from wealth and industrialized, to rural and agricultural, to developing states. Yet, the same national policies cut across states, forcing less developed and active states to engage and catch-up with the reform plans. In this fashion, my findings can be applied to the most developed nations as well as to striving developing countries and poorer nations.

[发布机构] Massachusetts Institute of Technology