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《税收制度的管理》.pdf
InternationalInternational StudiesStudies ProgramProgram
Working Paper 10-21
May 2010
TheThe AdministrationAdministration ofof TaxTax SystemsSystems
JohnJohn HasseldineHasseldine
International Studies Program
Working Paper 10-21
The Administration of Tax Systems
John Hasseldine
May 2010
International Studies Program
Andrew Young School of Policy Studies
Georgia State University
Atlanta, Georgia 30303
United States of America
Phone: (404) 651-1144
Fax: (404) 651-4449
Email: ispaysps@
Internet:
Copyright 2006, the Andrew Young School of Policy Studies, Georgia State University. No part
of the material protected by this copyright notice may be reproduced or utilized in any form or by
any means without prior written permission from the copyright owner.
International Studies Program
Andrew Young School of Policy Studies
The Andrew Young School of Policy Studies was established at Georgia State University with
the objective of promoting excellence in the design, implementation, and evaluation of public
policy. In addition to two academic departments (economics and public administration), the
Andrew Young School houses seven leading research centers and policy programs, including
the International Studies Program.
The mission of the International Studies Program is to provide academic and professional
training, applied research, and technical assistance in support of sound public policy and
sustainable economic growth in developing and transitional economies.
The International Studies Program at the Andrew Young School of Policy Studies is recognized
worldwide for its efforts in support of economic and public policy reforms through technical
assistance and training around the world. This reputation has been built serving a divers
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