Tax Administration Challenges in Developing Countries

Dave Hartnett is former Permanent Secretary for Tax of Her Majesty’s Revenue and Customs in the United Kingdom and currently serves on ITIC’s Board of Directors. The commentary below is excerpted from remarks he recently delivered at an ITIC Diplomatic Dialogue luncheon in the House of Lords in London.

The development of an effective, honest, knowledgeable, and trusted tax administration is crucial and a top priority for developing countries worldwide. Tax administration must be free of corruption and able to address all the challenges that come its way. These challenges may involve tax collection, management of taxes and duties at borders, introduction of an effective Value Added Tax or sales tax, and administration of developing law.  Continue reading “Tax Administration Challenges in Developing Countries”