Authored by Matthijs Alink, of the Dutch Tax and Customs Administration and senior adviser to the Center for Tax Policy and Administration of the Organization for Economic Cooperation and Development (OECD) and Victor van Kommer, Director of Tax Services at the International Bureau of Fiscal Documentation ( IBFD), the manual provides a complete and systematic overview of modern tax administration. The book includes chapters on: taxation; the main activity of a Tax Administration; the development of society; organizational structures; risk management, primary Tax Administration processes, and processes involving human resources and support activities; planning and control; performance management; and change management.

The publication, which was supported by ETCO for its printing, is a partnership of CIAT, Encat, Febrafite and Fenafisco. The translation into Portuguese is by the fiscal auditor of Rio Grande do Sul, Vinícius Pimentel.

 
Tax Administration Manual
Mattijs Alink and Victor van Krommer
Translation: Vinicius Pimentel de Freitas
741 pages
Publisher: IBFD