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Thanks to my academics neighbors and my supervisor in writing this paper. I really enjoy the academic production of us. Taxation and Tax policies are of a great concern in the modern agenda of development. Developing countries are far from reaching the optimum. Hope that my investigations in this field will produce valuable support to countries in order to improve their tax administration and common practises.

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Adandohoin, Kodjo
After holding a master degree in public finance, author is pursuing a phd degree in this field, with main interest in taxation, public revenue and fiscal policies.

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