The Third International Conference on Tax Administration, held in early 1998, brought together academics, practitioners and officers of revenue authorities from around the world to discuss contemporary issues in tax administration. This book is a collation of the papers presented at the Conference, the key themes including the impact of globalisation and new technologies on tax administration; issues relating to compliance, tax simplification, taxpayers' rights, and tax dispute resolution; and the tax administration issues that surround the GST/VAT.
