Recent decades have witnessed important progress in strengthening tax systems in developing countries. Yet many areas of reform have remained stubbornly resistant to major improvements; overall revenue collection still falls short of what is needed to support effective governance and service delivery, while tax collection is too often characterized by high rates of evasion among large corporations and the rich and disproportionate, though often hidden, burdens on lower-income groups. As co...

By combining case studies, recent research, and the latest developments in tax compliance into a coherent and holistic framework, the book aims to guide policymakers and tax practitioners in their efforts to reform tax administrations and create a more equitable and robust foundation for economic growth.