Key Building Blocks for Effective Tax Systems in Developing Countries Utilizing the Theory of the Development of the Fiscal State

Journal
Kommer, V. van; Waris, A.
International
Bulletin for International Taxation 2011 (Volume 65), No. 11
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The authors, in this article, explore tax and development from the perspective of a sound tax system as a key indicator of the growth of the fiscal state and conclude that such a system should be based on elementary building blocks viewed within a holistic framework applied in sequence.