| 000 -LEADER |
|---|
| fixed length control field |
012930000a22002770004500 |
| 001 - CONTROL NUMBER |
|---|
| control field |
DMDOC |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20160629100323.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS |
|---|
| fixed length control field |
m |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
150616b xxu||||| |||| 00| 0 eng d |
| 040 ## - CATALOGING SOURCE |
|---|
| Transcribing agency |
NDC |
| 086 ## - GOVERNMENT DOCUMENT CLASSIFICATION NUMBER |
|---|
| Classification number |
00148-XI |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Supersad, S.M. |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Mathurin, E.C. |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
Report on survey of LDC tax administrations |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Date of publication, distribution, etc. |
June/July 1975 |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
207 p. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Other physical details |
tbls. |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc. |
The survey was conducted through a written questionnaire. A number of weaknesses were found in all areas of tax administration with the major problems identified being outdated and unsuitable systems, lack of interest in tax administration problems at high levels. Recommendations include institution of a full tax collection programme employing modern techniques, conversion of all assessment operations into audit activity, provision of staff to undertake suspected fraud operations, strengthening of tax exit systems, mounting of taxpayer relations programmes, establishment of a Taxpayers Masterfile and improvement of support services and systems for compliance activities. |
| 556 ## - INFORMATION ABOUT DOCUMENTATION NOTE |
|---|
| Information about documentation note |
General |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
TAX REFORM |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
CARIBBEAN |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
TAX SYSTEMS |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
TAXATION |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Classification part |
11.01.02 |
| Source of classification or shelving scheme |
|
| Koha item type |
Grey Literature |
