Tax Administration

Literature Review on Tax Administration

In the Encyclopedia of Public Administration and Public Policy, [1] John L. Mikesell offers the following summary about the topic of Tax Administration: Tax administration defines tax policy. The manner in which a tax is implemented determines the actual distribution of tax burden in the economy, how much the tax costs to collect, and what the economic incentives endemic to the tax will produce. How a tax is collected is itself a policy choice, as all major taxes can be designed with various balances between an effort by tax administrators and by individual taxpayers in the fulfillment of tax obligations. Because poorly designed processes of tax administration can subvert even the best tax systems, considerable attention to administrative structure is a critical element in fiscal system design.

Resources

Notes and References

1. Entry about Tax Administration in the Encyclopedia of Public Administration and Public Policy (2015, Routledge, Oxford, United Kingdom)

See Also

Further Reading

• Global Encyclopedia of Public Administration, Public Policy, and Governance (2018, Springer International Publishing, Germany)