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首页> 外文期刊>Margin: The Journal of Applied Economic Research >Book Review
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Book Review

机译：书评

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This is a volume that includes articles by mostly the tax administrators of India, bookended by a good review of issues in tax administration by the editor and a summary of the issues identified as important in workshops involving the tax administrators, practitioners and tax advisers. It would be immediately apparent that the missing perspective is that of an ordinary taxpayer (as distinguished from the large taxpayers, presumably represented by the tax advisers). Perhaps they are not important-at least in terms of revenue. But I suppose numerically they would constitute the overwhelming majority. Also, if the tax administration is concerned about widening the tax base, they should matter.
机译：该卷包括大部分由印度税务管理员撰写的文章，其后由编辑对税务管理问题进行了很好的回顾，并总结了在涉及税务管理员，从业人员和税务顾问的研讨会上被认为重要的问题。显而易见的是，缺少的观点是普通纳税人的观点（不同于大型纳税人，大概是由税务顾问代表）。也许它们并不重要-至少在收入方面。但我认为从数字上讲，它们将构成绝大多数。同样，如果税务管理部门担心扩大税基，那么它们也很重要。

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