Series: IMF Policy Discussion Papers
Author(s): Parthasarathi Shome
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 01 May 2004
Keywords: Services sector, Tax policy, Tax administration, small taxpayers, large taxpayer units, tax administration and the small taxpayer, taxpayers, income tax, single tax, tax system,
Small taxpayers should pay their appropriate revenue share while their compliance costs should be reduced. This assumes importance as restructuring in emerging markets has meant rapid growth in services through sel...