Tax administration to improve tax compliance: The lessons from the United States, the United Kingdom and Bulgaria
Tax administration to improve tax compliance: The lessons from the United States, the United Kingdom and Bulgaria
This paper focuses on the experiences of tax administration in three selected economies the United States (US), the United Kingdom (UK), and Bulgaria. By analyzing and comparing the tax administrative approaches, policies, frameworks, and performances of the three countries, the study is an attempt to identify lessons that are suitable for applying in the context of Vietnam.