This article presents the efforts of Myanmar Internal Revenue Department to change the tax system from an office assessment system(OAS)to a self-assessment system(SAS)to achieve a fair and efficient tax system and to ...This article presents the efforts of Myanmar Internal Revenue Department to change the tax system from an office assessment system(OAS)to a self-assessment system(SAS)to achieve a fair and efficient tax system and to improve taxpayers’compliance through the impact of tax reform on cross-border trade and investment.展开更多
文摘This article presents the efforts of Myanmar Internal Revenue Department to change the tax system from an office assessment system(OAS)to a self-assessment system(SAS)to achieve a fair and efficient tax system and to improve taxpayers’compliance through the impact of tax reform on cross-border trade and investment.
