United Nations handbook on selected issues in protecting the tax base of developing countries

United Nations: Department of Public Information,United Nations: Department of Economic and Social Affairs

United Nations handbook on selected issues in protecting the tax base of developing countries
Format
Paperback
Publisher
United Nations
Country
United States
Published
31 August 2015
Pages
590
ISBN
9789211591095

United Nations handbook on selected issues in protecting the tax base of developing countries

United Nations: Department of Public Information,United Nations: Department of Economic and Social Affairs

Taxation plays a critical role in promoting sustainable development and developing countries face significant challenges in mobilising domestic resources. This publication analyses a number of topics which are of particular interest and relevance to developing countries in raising revenues and protecting the tax base. It aims at providing practical assistance to these countries in assessing and addressing the relevant issues in an effective way. Primary audiences are officials of national tax authorities and ministries of finance in developing countries, other professionals dealing with tax matters, the general public, media and universities.

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