Gammie, Malcolm Institute for Fiscal Studies$gLondon ID: gnd/26238-9
Year of Publication:
IFS Reports, Institute for Fiscal Studies R49
This report of the 1993 IFS Residential Conference considers the administrative issues that face the tax system in the 1990s. Speakers dealt with the implications of the move to self-assessment, the adoption of a rulings procedure, tax appeals and general anti-avoidance rules. International aspects of tax administration and compliance were also considered.