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
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.
Bahl, Roy and Jorge Martinez-Vazquez, "The Nexus of Tax Administration and Tax Policy in Jamaica and Guatemala" in Bird, R. M., Casanegra de Jantscher, M., & Bird, R. M. (Richard M. (1992). Improving Tax Administration in Developing Countries. International Monetary Fund.