The Myths and Realities of Tax Performance Under Semi-Autonomous Revenue Authorities

DDTC Working Paper 0213

31 August 2013

Total Downloads 2060

This paper will analyze the main factors behind the decision to implement Semi-Autonomous Revenue Authorities (SARA) and test the myths of the impact of SARA model on tax performance and other relevant indicators through utilizing econometric approach in order to demystify SARA.

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