Handbook on Tax Administration, Second Revised Edition

This internationally focused handbook provides valuable insight into the trends and developments of tax administrations.

Why this book?

The Handbook on Tax Administration provides a complete, systematic overview of modern Tax Administration. The book includes chapters on taxation; core business of a Tax Administration; developments in society; organizational structures; risk management, primary processes of Tax Administration, staff and support processes; planning and control; performance management; and change management. In this second edition a new chapter is included on the design and implementation of a diagnostic tool for Tax Administrations. It is an international Handbook in the sense that it aims to provide insight into the administration of taxes based on the experiences in various countries, by identifying examples of good practices of effective and efficient tax administration. The Handbook does not, however, aim to provide a blueprint for Tax Administrations, as legal, institutional, economic, social and cultural differences between countries prevent such an exercise.

The Handbook on Tax Administration is a valuable reference tool for tax policymakers, tax administrators and tax students, as well as for those interested in trends and developments in the structure and management of large public organizations.

 

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Sample excerpt, including table of contents

 

Author(s)

Matthijs Alink has served the Dutch Ministry of Finance in many different positions, including as deputy Director International Affairs. He also worked as Senior Advisor to the Centre for Tax Policy and Administration of the OECD. Currently he is Senior Consultant with the Dutch Tax and Customs Administration.

Victor van Kommer is Director of IBFD’s Tax Services. Prior to this he was a member of the management team of the Fiscal Investigation and Intelligence Directorate for the Dutch Tax and Customs Administration. Victor van Kommer is also a professor of Tax Policy at the University of Utrecht.