Payment Thinking: A New Tax Collection Strategy or Old Wine in New Bottles?"

Paul Smitte, van der

Payment Thinking: A New Tax Collection Strategy or Old Wine in New Bottles?"

Paul Smitte, van der

Research output: Contribution to journal › Article › Professional

Abstract

In this article, the authors consider whether the current thoughts on the concept of “payment thinking” regarding the collection of tax are new or are only just old thinking repackaged. The authors also argue that this would be a simple way in which to increase effectiveness and efficiency.

Original language	English
Pages (from-to)	747-751
Journal	Bulletin for International Taxation
Volume	69
Issue number	12
Publication status	Published - 2015

Cite this

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Payment Thinking: A New Tax Collection Strategy or Old Wine in New Bottles?"

Abstract

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