当税收管理改善时,谁来买单?对佐治亚州大型纳税人办公室的收入、合规和行为反应-2026.pdfVIP

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当税收管理改善时,谁来买单?对佐治亚州大型纳税人办公室的收入、合规和行为反应-2026.pdf

WhoPaysWhenTax

AdministrationImproves?

Revenue,Compliance,andBehavioral

ResponsestoGeorgia’sLargeTaxpayerOffice

Jean-MarcAtsebi,MishaChikviladze,MitaliDas,Elguja

Loliashvili,andMonaWang

WP/26/31

IMFWorkingPapersdescriberesearchin

progressbytheauthor(s)andarepublishedto

elicitcommentsandtoencouragedebate.

TheviewsexpressedinIMFWorkingPapersare

thoseoftheauthor(s)anddonotnecessarily

representtheviewsoftheIMF,itsExecutiveBoard,

orIMFmanagement.

2026

FEB

©2026InternationalMonetaryFund

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