Revenue Collection Administration: A Guide for Smaller Governments

Ian J. Allen
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This book provides practical information and examples of successful practices relating to all aspects of collecting revenues, including: organization of the revenue collections office; assessment and billing procedures; accounting, internal controls and auditing; collection and processing procedures; external collection procedures; revenue deposit procedures; enforcement of revenue collections; and evaluation of collection performance. The special circumstances of smaller governments and their unique needs are addressed throughout this book, but its comprehensive approach to the total organization of revenue operations recommends it to governments of any size.

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