Without an institution to collect taxes, taxation is nothing more than inert legislation. Even the best tax code has no life without the support of a collection agency. But the role of tax administrations goes beyond revenue collection. A tax administration that aspires to be a development tool should be determined to reduce tax evasion and provide the best possible service to taxpayers—to the point of being considered a necessity in their business and personal progress, rather than that feared institution that goes after their money.
