Daniel Witt (International Tax and Investment Centre) and Dave Hartnett (consultant) highlight the work of the ITIC
Emerging countries rich in natural assets but poor in government infrastructure need help to deliver their full potential. That help often comes from intergovernmental bodies such as the International Monetary Fund (IMF) and the World Bank and through the technical assistance programmes of individual countries such as Canada Aid the British Know How Fund and USAID. For some emerging countries putting in place an effective efficient and fair tax system with the tax administration staffed by knowledgeable and skilled people is the greatest challenge. This requires the transparency predictability and equity in tax administration with their consequent impact on tax compliance which are so prized in more developed...
