The Changing Politics of Tax Policy Reform in Developing Countries

Moore, Mick

World Bank, Washington, DC

关键词: TAX REFORM;    TAXATION;    POLITICAL ECONOMY;    TAX ADMINISTRATION;    ACCOUNTING;   

RP-ID  :  125051

学科分类：社会科学、人文和艺术（综合）

来源: World Bank Open Knowledge Repository

【 摘 要 】

Who shapes tax policy reform indeveloping countries? A wider range of political actors arebeginning to exercise influence. A brief history in thisreport will explain who they are and how they operate.