Title

The Nexus of Tax Administration and Tax Policy in Jamaica and Guatemala

Author ORCID Identifier

Roy Bahl: https://orcid.org/0000-0002-7956-5076

Jorge Martinez Vasquez https://orcid.org/0000-0003-2230-9204

Document Type

Book Chapter

Publication Date

1992

Abstract

It is almost inevitable that a report on taxation in a developing country, especially if prepared by an outside advisor or a donor, will end by pointing out that the primary problem is one of poor administration. Because low-income countries do not efficiently administer the systems they have in place, they fail to collect the true amount of revenue due, the efficiency objectives of the tax structure are not realized, and both the horizontal and vertical equity intent of the nominal tax structure are compromised.

DOI

https://doi.org/10.5089/9781557753175.071

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