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Working Paper
The effects of a risk-based approach to tax examinationsWhile technical assistance and increased use of ICT in the area of tax administration have been regarded to hold considerable promise for greater revenue collection, the evidence on how these activities work in the real-world circumstances of...
Journal Article
The effects of a risk-based approach to tax examinations: evidence from a tax pilot programme in TanzaniaTechnical assistance and increased use of ICT in tax administrations hold promise for greater revenue collection. Yet, the evidence on how these activities work in the real-world circumstances of developing countries is scant. The paper attempts to...
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