Skip to main content
The module considers tax system design and tax policy issues relevant to emerging and developing economies. It examines tax policy and design issues regarding the choice of taxes, expanding the tax base, expanding the tax net, encouraging taxpayer compliance and strengthening administrative capacity. In this context it considers the political economy of direct and indirect taxes, the incidence of taxation, fiscal federalism and the impact of tax treaties. It will also look at options for reform of existing systems and for improving tax administration and collection in emerging and developing economies.

Sorry, there are no lists here yet. You could try:

  • Clicking My Lists from the menu. Your course enrolled lists are stored here.
  • Searching for the list using the form below:

Lists linked to Tax System Design and Policy in Emerging and Developing Economies

There are currently no lists linked to this Module.