Designing Performance: The Semi-Autonomous Revenue Authority Model in Africa and Latin America
During the past decade, diverse developing countries have introduced radical reforms in their collection of taxes. In more than 15 countries, traditional tax departments have been granted the status of semiautonomous revenue authorities (ARAs), whi...
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Format: | Policy Research Working Paper |
Language: | English en_US |
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World Bank, Washington, D.C.
2013
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Online Access: | http://documents.worldbank.org/curated/en/2004/10/5215808/designing-performance-semi-autonomous-revenue-authority-model-africa-latin-america http://hdl.handle.net/10986/14224 |