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What is Tax Administration Models Overview about?
Chapter 2 of the guide discusses various organizational models for tax administration, focusing on function-based and segment-based approaches. The function-based model organizes tax functions into dedicated units, promoting standardization and efficiency, while the segment-based model tailors services to specific taxpayer groups, enhancing compliance and addressing unique risks. Each model has its strengths and limitations, with some administrations adopting hybrid structures that incorporate elements from
- Author
- huongtt.0310
- Language
- EN