000			012930000a22002770004500
001			DMDOC
003			OSt
005			20160629100323.0
006			m
008			150616b xxu||||| |||| 00| 0 eng d
040			_cNDC
086			_a00148-XI
100			_aSupersad, S.M.
100			_aMathurin, E.C.
245			_aReport on survey of LDC tax administrations
260			_cJune/July 1975
300			_a207 p.
300			_btbls.
520			_aThe 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 A number of weaknesses were found in all areas of tax administration with the major problems identified being outdated and unsuitable systems, lack of interest in tax administration problems at high levels.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			_aGeneral
650			_aTAX REFORM
650			_aCARIBBEAN
650			_aTAX SYSTEMS
650			_aTAXATION
942			_h11.01.02 _2NDC _cGL
999			_c8173 _d8173