TY  - GEN
AU  - Supersad, S.M.
AU  - Mathurin, E.C.
TI  - Report on survey of LDC tax administrations
PY  - 1975///
KW  - TAX REFORM
KW  - CARIBBEAN
KW  - TAX SYSTEMS
KW  - TAXATION
N2  - 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 A number of weaknesses were found in all areas of tax administration with the major problems identified being outdated and unsuitable systems, lack of interest in tax administration problems at high levels.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
ER  -