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

Journal
International
Bulletin for International Taxation 2011 (Volume 65), No. 11
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.