Books by Roy Bahl

This book describes the analysis that led to the reform of the Guatemalan tax system in 1992. It also describes the tax policy aspects to improve tax administration, budgeting and fiscal planning, and a training program in customs and tax administration.

"Responding to a deepening economic crisis, serious structural problems with the tax system, a long and deep-seated opposition to even modest tax increases, and a weak tax administration, the Guatemala"