The Handbook on Tax Administration provides a complete, systematic overview of modern Tax Administration. The book includes chapters on taxation; core business of a Tax Administration; developments in society; organizational structures; risk management, primary processes of Tax Administration, staff and support processes; planning and control; performance management; and change management. In this second edition a new chapter is included on the design and implementation of a diagnostic tool for Tax Administrations. It is an international Handbook in the sense that it aims to provide insight into the administration of taxes based on the experiences in various countries, by identifying examples of good practices of effective and efficient tax administration. The Handbook does not, however, aim to provide a blueprint for Tax Administrations, as legal, institutional, economic, social and cultural differences between countries prevent such an exercise.rn rnThe Handbook on Tax Administration is a valuable reference tool for tax policymakers, tax administrators and tax students, as well as for those interested in trends and developments in the structure and management of large public organizations.