Subject(s): Taxation in Developing countries. -- Tax administration and procedure in Developing countries. -- Aspirations and reality- Mobilizing financial resources in poor countries, Theories of tax level determinants, How the elements of the taxing process affect the size of the revenue -- Instruments and resources of implementation : Audit and assessment, Taxation and evasion are twins -- Normative theories of reform and the world of practice where few things really work well , Cycles of ineffective reforms : using experience to overcome difficulties of implementing