Sales Tax Plays A Predominant Role In Exchequer Of The States. More Than 60 Per Cent Of State Taxes Revenue Derive From It. Administratively, It Faces Many Prob

This report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their admin

Tax practitioners are unfamiliar with tax theory. Tax economists remain unfamiliar with tax law and tax administration. Most textbooks relate mainly to the US,