Accounting Challenges for Semi-Autonomous Revenue Agencies (SARAs) in Developing Countries

Accounting Challenges for Semi-Autonomous Revenue Agencies (SARAs) in Developing Countries / prepared by Seth E. Terkper.

The paper discusses the improvements which a semi-autonomous revenue agency (SARA) must make to its records to meet fiscal and financial accounting obligations. SARAs are legal entities, such as a service or a department, which are required to prepare accrual records that may diverge from a treasury...

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Bibliographic Details
Main Author: Terkper, Seth E. (Author)
Corporate Author: International Monetary Fund
Format: eBook
Language:English
Published: Washington, D.C. : International Monetary Fund, 2008.
©2008
Series:IMF working paper ; WP/08/116.
Subjects:
Accounting > Standards.
Financial statements > Standards.
Tax administration and procedure.
Accounting > Standards
Financial statements > Standards
Tax administration and procedure
Online Access:Click for online access

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