Striking the balance: tax administration, enforcement and compliance in the 1990s

Published on 1 March 1996

This report of the 1993 IFS Residential Conference considers the administrative issues that face the tax system in the 1990s. Speakers dealt with the implications of the move to self-assessment, the adoption of a rulings procedure, tax appeals and general anti-avoidance rules. International aspects of tax administration and compliance were also considered.

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This report of the 1993 IFS Residential Conference considers the administrative issues that face the tax system in the 1990s. Speakers dealt with the implications of the move to self-assessment, the adoption of a rulings procedure, tax appeals and general anti-avoidance rules. International aspects of tax administration and compliance were also considered.

Report details

DOI
10.1920/re.ifs.1996.0049
ISBN
978-1-873357-54-5
Publisher
IFS

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